Pengaruh Environmental, Social, dan Governance (ESG) Terhadap Kinerja Keuangan dengan Gender Diversity Sebagai Variabel Moderasi (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2022-2024)

Fahrizal Fikri Amrullah, Arista Fauzi Kartika Sari, Umi Nandiroh

Abstract


This study investigates the impact of Environmental, Social, and Governance (ESG) practices on the financial performance of banking institutions listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. Furthermore, it examines the moderating role of Gender Diversity within this relationship. Employing a quantitative research design, the study utilizes Moderated Regression Analysis (MRA) to assess data collected from annual and sustainability reports. A purposive sampling method was used to select a sample of 10 banks, yielding 30 firm-year observations. The results reveal a significant positive relationship between ESG performance and financial performance, as measured by Return on Assets (ROA). However, Gender Diversity does not exhibit a statistically significant moderating effect on this relationship. These findings contribute to the growing body of literature on corporate sustainability and governance, offering practical insights for banking sector stakeholders and investors in adopting ESG-oriented decision-making frameworks.

Keywords : Environmental, social, and governance (esg), financial performance, gender diversity, banking sector, indonesia stock exchange, roa.


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References


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https://doi.org/10.33508/jima.v12i2.5353


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