AMANY, AZKA (2026) PENGARUH GREEN FINANCE, GENDER DIVERSITY, KECUKUPAN MODAL TERHADAP PENGUNGKAPAN ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI PADA BANK KBMI 3 DAN KMBI 4. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh green finance, gender diversity, dan kecukupan modal terhadap pengungkapan Environmental, Social, dan Governance (ESG) dengan kinerja keuangan (ROA) sebagai variabel mediasi pada bank kategori KBMI 3 dan 4 periode 2021-2024. Latar belakang penelitian dilatarbelakangi oleh meningkatnya tuntutan transparansi keberlanjutan di sektor perbankan serta pentingnya pemahaman mekanisme yang mendorong pengungkapan ESG yang komprehensif. Metode penelitian menggunakan pendekatan kuantitatif dengan data panel pada 10 bank kategori KBMI 3 dan 4 yang terdaftar di Bursa Efek Indonesia periode 2021–2024 dan teknik analisis jalur (path analysis) serta uji Sobel. Data bersumber dari laporan tahunan dan skor ESG Refinitiv Eikon. Hasil penelitian menunjukkan bahwa green finance, gender diversity dan kecukupan modal tidak berpengaruh signifikan secara langsung terhadap pengungkapan ESG. Sebaliknya, kinerja keuangan (ROA) terbukti memiliki pengaruh positif signifikan terhadap pengungkapan ESG dan mampu memediasi pengaruh green finance serta kecukupan modal secara parsial, tetapi tidak memediasi gender diversity terhadap pengungkapan ESG. Temuan ini menegaskan pentingnya peningkatan kinerja keuangan untuk mendorong praktik keberlanjutan di sektor perbankan, serta perlunya kebijakan yang mendorong integrasi yang lebih efektif antara aspek keuangan dan non-keuangan dalam pelaporan keberlanjutan This research aims to analyze the influence of green finance, gender diversity, and capital adequacy on Environmental, Social, and Governance (ESG) disclosure, with financial performance (ROA) as a mediating variable, focusing on banks in the KBMI 3 and 4 categories for the 2021-2024 period. The background of this study is driven by the increasing demand for sustainability transparency in the banking sector and the importance of understanding the mechanisms that encourage comprehensive ESG disclosure. The research methodology employs a quantitative approach using panel data from 10 KBMI 3 and 4 category banks listed on the Indonesia Stock Exchange between 2021 and 2024, utilizing path analysis and the Sobel test. Data were sourced from annual reports and Refinitiv Eikon ESG scores. The results indicate that green finance, gender diversity, and capital adequacy do not have a significant direct effect on ESG disclosure. Conversely, financial performance (ROA) is proven to have a significant positive effect on ESG disclosure and is able to partially mediate the influence of green finance and capital adequacy; however, it does not mediate the effect of gender diversity on ESG disclosure. These findings underscore the importance of improving financial performance to drive sustainability practices in the banking sector, as well as the need for policies that encourage more effective integration between financial and non-financial aspects in sustainability reporting.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55124110058 |
| Uncontrolled Keywords: | Green Finance, Pengungkapan ESG, Kinerja Keuangan, Kecukupan Modal, Gender Diversity. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.1 Banks/Bank, Perbankan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.4 Executive Management/Manajemen Eksekutif |
| Divisions: | Pascasarjana > Magister Manajemen |
| Depositing User: | Haqi ar rachma nur |
| Date Deposited: | 02 Apr 2026 04:18 |
| Last Modified: | 02 Apr 2026 04:18 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/101472 |
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