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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Akuntansi dan Keuangan
Ahmad Fikri Alamin
Universitas Media Nusantara Citra
Economics, Econometrics & Finance

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Pengaruh ESG dan NPL terhadap Stock Return dengan Moderasi Covid-19 dan LDR pada Bank ASEAN Anita; Erni Herniwati; Ahmad Fikri Alamin; Dwinjayana Santo Nugroho
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 2 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i2.11362

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) and Non-Performing Loans (NPL) on stock returns in banking companies across ASEAN countries, as well as to examine the moderating roles of the Loan to Deposit Ratio (LDR) and the Covid-19 pandemic. A causal quantitative approach was employed, using secondary data from 98 banking firms listed in the ESG index from 2021 to 2023. Data analysis was conducted through multiple linear regression using SPSS version 25. The results indicate that ESG has a positive effect on stock returns, while NPL does not significantly affect stock returns. When moderated by LDR, ESG's effect becomes insignificant, whereas NPL shows a significant impact on stock returns. In contrast, moderation by Covid-19 does not significantly influence the relationship between ESG or NPL and stock returns.
Pengaruh Kinerja ESG terhadap Kinerja Keuangan Perusahaan dengan Green CEO sebagai Pemoderasi Ahmad Fikri Alamin; Dwiyanjana Santyo Nugroho; Anita Anita
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4743

Abstract

This study aims to examine in depth the effect of Environmental, Social, and Governance (ESG) performance on corporate financial performance, by including the role of Green CEO as a moderating variable. The focus of this research is on companies engaged in the energy sector and have been listed on the Indonesia Stock Exchange (IDX) during the period 2023 to 2024. The sample selection was carried out using purposive sampling technique based on certain criteria, so that 75 companies were obtained that met the requirements with a total of 150 data observations for two years of observation. Data analysis was carried out using a quantitative approach with the Moderated Regression Analysis (MRA) method to identify direct effects and effects moderated by the presence of Green CEO. The results of the analysis show that directly, ESG performance does not have a significant influence on the company's financial performance. However, the presence of Green CEO proved to be able to moderate the relationship between ESG performance and financial performance, thus indicating that environmentally oriented leadership can strengthen the contribution of ESG in improving the company's financial performance. This finding provides important implications for companies in considering sustainable leadership aspects as a performance improvement strategy.
Co-Authors Anita Anita Dwinjayana Santo Nugroho Dwiyanjana Santyo Nugroho Erni Herniwati