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Lulu Amalia Nusron
Universitas PGRI Yogyakarta
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Ketika ESG Disclosure Tidak Berdampak: Bukti Empiris dan Peran Risiko Kredit terhadap Profitabilitas Perbankan Lulu Amalia Nusron; Reni Wahyuningrum
Jurnal Akuntansi dan Governance Vol. 7 No. 1 (2026): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.7.1.27-51

Abstract

Objective: This study focuses on the impact of Environmental, Social, and Governance (ESG) and credit risk on banking profitability. The background of this research is based on the increasing importance of sustainable business practices in the banking sector and the importance of asset quality in determining financial performanceDesign/Method/Approach: The sampling were conducted based on secondary data. The research subjects consisted of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was determined using a purposive sampling technique, resulting in 146 observational data. Data processing was performed using multiple linear regression using SPSS version 27. Research Results: The results of this research indicate that Environmental, Social, and Governance disclosures do not significantly impact profitability. Conversely, credit risk has been shown to significantly impact banking profitability. Theoretical Contribution: This research provides empirical evidence that credit risk plays a more dominant role than ESG in explaining banking profitability. Contribution to practice/policy: The findings of this study emphasize the importance of credit risk management for improving bank profitability. Limitations: This study is limited by the relatively small coefficient of determination and the lack of use of control or moderating variables.
Co-Authors Adhivina, Vidya Vitta Adyaksana, Rahandhika Ivan Aikho Maharani Alim Setiawan Amanda Alvi Nurdiantoro Ami Yuliyanti Anandita Zulia Putri Anandita Zulia Putri Anandita Zulia Putri Anggi Prasetya Arief Hidayatullah Khamainy Astuti Isti Indriani Aure Nabilla Zahra Cheysa Baniady Gennody Pronosokodewo Budiarto, Dekeng Setyo Clara Annisa Hendrawati Putri Deden Prasetyo Dekeng Setyo Budiarto Diansari, Rani Eka Dwi Wastuti Ervina Wahyu Krismiatun Fachrunnisa, Zidni Husnia Fitri Astuti Fitri Astuti, Fitri Helda Endardika Krismiatun, Ervina Wahyu Lisna Dwi Setiyani M. Sulkhanul Umam Ningrum Pramudiati Nugraheni, Dinamipa Pramudiati, Ningrum Pratama, Tegar Gigih Purnama Sari, Ratna Putri, Anandita Zulia Rafika Nur Astuti Rahandhika Ivan Adyaksana Rani Diansari Rani Eka Diansari Rani Eka Diansari Ratna Purnama Sari Ratna Purnama Sari RE Diansari Reni Wahyuningrum Restu Widiastuti Risa Tika Sari Rohmatun, Yanuatri Sahnaa, Fadhillah Sari, Risa Tika Seta, Vivian Evan Sri Widodo Tika Andrini Tika Mei Kustanti Vidya Vitta Adhivinna Vidya Vitta Adhivinna Vidya Vitta Adhivinna, Vidya Vitta Vitya Risti Andari Wandan Zulvanadya Cipta Pribadi Wijayanti, Indah Oktari Yennisa Yennisa Yennisa Zidni Husnia Fachrunnisa Zidni Husnia Fachrunnisa Zulia Putri, Anandita