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All Journal Jurnal Riset Perbankan, Manajemen dan Akuntansi Journal of Central Banking Law and Institutions
Wiwiek Prihandini
Perbanas Institute
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS EMISSION INTENSITY, WATER CONSUMPTION, DAN LIKUIDITAS TERHADAP ESG RISK RATING DALAM PERSPEKTIF TRIPLE BOTTOM LINE THEORY PADA PERUSAHAAN TERINDEKS ESG LEADERS TAHUN 2022-2024 Kris Diyanto; Wiwiek Prihandini
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 10 No 1 (2026): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v10i1.273

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Emission Intensity, Water Consumption, dan Likuiditas terhadap ESG Risk Rating pada perusahaan publik yang terdaftar dalam Indeks ESG Leaders periode 2022–2024. Data yang digunakan bersifat panel dengan 24 perusahaan sampel, dianalisis menggunakan regresi data panel model Random Effect. Hasil penelitian menunjukkan bahwa secara simultan ketiga variabel independen berpengaruh signifikan terhadap ESG Risk Rating (Wald Chi² = 83,63; Prob. = 0,0000), dengan kontribusi sebesar 11,01% terhadap variasi ESG Risk Rating. Secara parsial, Emission Intensity, Water Consumption, dan Likuiditas masing-masing berpengaruh positif dan signifikan terhadap ESG Risk Rating, dengan koefisien regresi berturut-turut 0,92; 4,65; dan 0,61. Temuan ini mengindikasikan bahwa peningkatan emisi dan konsumsi air, serta pengelolaan likuiditas, dapat meningkatkan risiko ESG perusahaan. Penelitian ini memberikan implikasi bagi perusahaan untuk meningkatkan efisiensi sumber daya dan pengelolaan finansial yang berkelanjutan, serta bagi investor dan stakeholder sebagai acuan dalam penilaian risiko ESG. Selain itu, penelitian ini membuka peluang bagi penelitian lanjutan untuk memasukkan variabel lain yang memengaruhi ESG Risk Rating dan memperluas periode pengamatan.
Transparency and Disclosure in the Implementation of Fintech and AI by Financial Service Institutions in Sustainability Reports Wiwiek Prihandini; Wiwiek Prihandini
Journal of Central Banking Law and Institutions Vol. 5 No. 1 (2026)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jcli.v5i1.447

Abstract

This study evaluates the application of financial technology (FinTech) and artificial intelligence (AI), as well as the transparency of their disclosure in Sustainability Reports across four types of financial service institutions (FSIs) in Indonesia: banks, insurance companies, finance companies, and securities firms. By analysing the content of 20 Sustainability Reports, this study finds that banks have the highest level of technology implementation and disclosure, followed by finance, insurance, and securities firms. Although FinTech and AI contribute to operational efficiency, service innovation, and the expansion of financial access, disclosures related to these technologies are still limited in Sustainability Reports, often using terms like “digitalisation” without explicit explanation. These findings underscore the importance of enhanced transparency in technology disclosure to foster public trust and accountability, as well as to ensure compliance with regulations such as the OJK Regulation on Sustainable Finance. This study recommends strengthening reporting standards and regulatory guidelines to improve technology disclosures in the financial sector, thus enabling a sustainable andinclusive digital financial ecosystem.
Co-Authors Kris Diyanto Wiwiek Prihandini