TRISNAWATI, LUH PUTU PUJI (2026) DETERMINAN KINERJA BERKELANJUTAN BANK UMUM KONVENSIONAL DI INDONESIA DENGAN MANAJEMEN ASET SEBAGAI MEDIATOR. S3 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The banking industry plays a strategic role in supporting economic, social, and environmental sustainability, leading to increasing demands for the implementation of sustainable financial practices. Financial Services Authority (OJK), through the Sustainable Finance Roadmap, encourages all financial service institutions, including banks, to integrate sustainability principles into their operational activities. In this context, the GRI 4.0 indicators serve as an important reference for measuring and reporting a bank's sustainable performance transparently. This study aims to analyze the factors that influence the sustainable performance of conventional commercial banks in Indonesia, with asset management as a mediating variable. The research sample includes 15 banks in the KBMI 3 and 4 groups, using Stata 17 for analysis to examine the effect of corporate governance, intellectual capital (VACA, VAHU, STVA), and capital structure on sustainable performance, controlled from firm size. The results show in testing the direct effect on asset management, VACA, VAHU, and capital structure have a significant influence, while corporate governance and STVA do not have an effect. In the test on sustainable performance, the asset management, corporate governance, VACA, and firm size are proven to have a significant influence, whereas VAHU and capital structure do not show an effect. Furthermore, the mediation test results confirm that asset management is able to mediate the effect of VACA, VAHU, and capital structure on sustainable performance, but does not act as a mediator in the influence of corporate governance and STVA. These findings provide important contributions for bank management and regulators in formulating strategies to improve the sustainable performance of the banking sector in Indonesia. Keyword : Asset Management, Corporate Governance, Intellectual Capital, Capital Structure, Sustainable Performance, Firm Size Industri perbankan memiliki peranan strategis dalam mendukung keberlanjutan ekonomi, sosial, dan lingkungan, sehingga tuntutan terhadap penerapan praktik keuangan berkelanjutan semakin meningkat. Otoritas Jasa Keuangan (OJK) melalui Roadmap Keuangan Berkelanjutan mendorong seluruh lembaga jasa keuangan, termasuk perbankan, untuk mengintegrasikan prinsip berkelanjutan dalam aktivitas operasionalnya. Dalam konteks ini, indikator GRI 4.0 menjadi acuan penting untuk mengukur dan melaporkan kinerja berkelanjutan bank secara transparan. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kinerja berkelanjutan bank umum konvensional di Indonesia, dengan manajemen aset sebagai variabel mediasi. Sampel penelitian mencakup 15 bank kelompok KBMI 3 dan 4, dengan teknik analisis menggunakan aplikasi Stata 17 untuk menguji pengaruh corporate governance, intellectual capital (VACA, VAHU, STVA), serta capital structure terhadap sustainable performance, yang dikontrol oleh firm size. Hasil penelitian menunjukkan bahwa pada pengujian pengaruh langsung terhadap asset management, VACA, VAHU, dan capital structure memberikan pengaruh signifikan, sementara corporate governance dan STVA tidak berpengaruh. Pada pengujian pengaruh langsung terhadap sustainable performance, asset management, corporate governance, VACA, serta firm size berpengaruh signifikan, sedangkan VAHU dan capital structure tidak menunjukkan pengaruh. Lebih lanjut, hasil uji mediasi mengonfirmasi bahwa asset management mampu memediasi pengaruh VACA, VAHU, dan capital structure terhadap kinerja berkelanjutan, namun tidak berperan sebagai mediator pada pengaruh corporate governance dan STVA. Temuan ini memberikan kontribusi penting bagi manajemen bank dan regulator dalam merumuskan strategi peningkatan kinerja berkelanjutan sektor perbankan di Indonesia. Kata kunci : Asset Management, Corporate Governance, Intellectual Capital, Capital Structure, Firm Size, Sustainable Performance
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