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Rini Lestari
Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Islam Bandung, Indonesia.
Economics, Econometrics & Finance

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Pengaruh Mekanisme Good Corporate Governance terhadap Tingkat Profitabilitas Keisha Sahda Nitisara L; Rini Lestari
Bandung Conference Series: Accountancy 359-368
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v6i2.25150

Abstract

Abstract. This study examines the effect of Good Corporate Governance mechanisms on the profitability of banking companies listed on the Indonesia Stock Exchange during 2022-2024. The governance mechanism is measured using a composite index comprising the size of the board of commissioners, the board of directors, and the audit committee, while profitability is measured using Return on Assets. The study applies a quantitative verification method using secondary data obtained from annual reports and financial statements. Saturated sampling produces 47 banking companies and 141 firm-year observations. The governance indicators are normalized using the min-max method and aggregated through equal weighting. Panel data regression is estimated using the Random Effect Model. The results show a positive regression coefficient of 0.021432, but its probability value of 0.1449 exceeds the 5% significance level. Therefore, the Good Corporate Governance mechanism does not significantly affect profitability. The R-squared value of 1.5333% indicates that banking profitability is predominantly determined by factors outside the governance mechanism examined in this study. Abstrak. Penelitian ini bertujuan menganalisis pengaruh mekanisme Good Corporate Governance terhadap tingkat profitabilitas perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Mekanisme tata kelola diukur menggunakan indeks komposit yang terdiri atas ukuran dewan komisaris, dewan direksi, dan komite audit, sedangkan profitabilitas diukur menggunakan Return on Assets. Penelitian menggunakan metode verifikatif dengan pendekatan kuantitatif serta data sekunder yang berasal dari laporan tahunan dan laporan keuangan perusahaan. Teknik sampling jenuh menghasilkan 47 perusahaan dan 141 observasi perusahaan-tahun. Indikator tata kelola dinormalisasi menggunakan metode min-max dan diagregasikan melalui pembobotan yang sama. Analisis regresi data panel menggunakan Random Effect Model. Hasil penelitian menunjukkan koefisien regresi positif sebesar 0,021432, tetapi nilai probabilitas sebesar 0,1449 lebih tinggi daripada tingkat signifikansi 5%. Dengan demikian, mekanisme Good Corporate Governance tidak berpengaruh signifikan terhadap profitabilitas. Nilai R-squared sebesar 1,5333% memperlihatkan bahwa profitabilitas perbankan lebih dominan dipengaruhi faktor lain di luar mekanisme tata kelola yang diteliti.
Pengaruh ESG Disclosure terhadap Kinerja Perusahaan Perbankan Devitri Yuli Anggraini; Rini Lestari
Bandung Conference Series: Accountancy 377-386
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v6i2.25691

Abstract

Abstract. This study aims to examine the effect of Environmental, Social, and Governance (ESG) Disclosure on corporate performance in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. This research employed a quantitative method with a verification approach. The sample was selected using purposive sampling, resulting in 19 banking companies with a total of 57 observations. The study used secondary data obtained from annual reports and sustainability reports. ESG disclosure was measured using the GRI Standards 2021, while corporate performance was proxied by Return on Assets (ROA). The data were analyzed using panel data regression with the EViews software. The findings indicate that the level of ESG disclosure varied among banking companies during the observation period. The hypothesis testing results reveal that ESG Disclosure has no significant effect on corporate performance as measured by ROA. These findings suggest that ESG disclosure has not directly improved or reduced the financial performance of banking companies during the study period. This research is expected to provide useful insights for companies, investors, and future researchers regarding the relationship between ESG disclosure and corporate performance. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh Environmental, Social, and Governance (ESG) Disclosure terhadap kinerja perusahaan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Penelitian menggunakan metode kuantitatif dengan pendekatan verifikatif. Teknik pengambilan sampel dilakukan menggunakan purposive sampling, sehingga diperoleh 19 perusahaan dengan total 57 observasi. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Analisis data dilakukan menggunakan regresi data panel dengan bantuan program EViews. Hasil penelitian menunjukkan bahwa ESG Disclosure pada perusahaan perbankan mengalami variasi selama periode penelitian. Berdasarkan hasil pengujian hipotesis, ESG Disclosure tidak berpengaruh signifikan terhadap kinerja perusahaan yang diproksikan dengan ROA. Temuan ini menunjukkan bahwa ESG Disclosure belum mampu meningkatkan maupun menurunkan kinerja perusahaan perbankan selama periode penelitian. Penelitian ini diharapkan dapat menjadi referensi bagi perusahaan, investor, dan peneliti selanjutnya dalam mengembangkan kajian mengenai ESG dan kinerja perusahaan.
Co-Authors Devitri Yuli Anggraini Keisha Sahda Nitisara L