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Bandung Conference Series: Accountancy
Published by Universitas Islam Bandung
ISSN : -     EISSN : 2828254X     DOI : https://doi.org/10.29313/bcsa.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
Bandung Conference Series Accountancy (BCSA) menerbitkan artikel penelitian akademik tentang kajian teoritis dan terapan serta berfokus pada Akuntansi dengan ruang lingkup sebagai berikut, Agresivitas pajak profitabilitas, Akuntansi Manajemen Lingkungan, Audit Internal Current Ratio, Auditors performance likuiditas, Corporate Social Responsibility, Financial Performance, Good Corporate Governance, Inovasi produk audit structure, Investor Reaction, kepatuhan wajib pajak, Kinerja Karyawan, Kinerja Manajerial, Kualitas Laporan Keuangan, leadership style, leverage, Metode FAST, Nilai Perusahaan, Perancangan Sistem Informasi Analisis, Produksi Total Quality Management and Quality of Public Services, Profitabilitas Pengungkapan CSR dan Sistem Informasi, Proper, Rasio Solvabilitas, ROA Poliklinik Perawatan, Role conflict, Sanksi Pajak, Sistem informasi pelayanan, Struktur Modal, Tax Amnesty, Tingkat Profitabilitas, ukuran perusahaan, Rasio Likuiditas. Prosiding ini diterbitkan oleh UPT Publikasi Ilmiah Unisba. Artikel yang dikirimkan ke prosiding ini akan diproses secara online dan menggunakan double blind review minimal oleh dua orang mitra bebestari.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 1 Documents
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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.

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