Evaluasi Kinerja ESG Terhadap Kinerja Keuangan
(Studi Kasus Terhadap PT Bank Rakyat Indonesia Persero Tbk.)
Kata Kunci:
BOPO, DJSI, Kinerja ESG, PT Bank Rakyat Indonesia, ROAAbstrak
Laporan keberlanjutan, yang merupakan bentuk tanggung jawab serta mengungkapkan aktivitas Lingkungan, Tata Sosial, dan Tata Kelola (ESG) perusahaan, dapat menjadi strategi dalam menarik perhatian para pemangku kepentingan. Penelitian ini menginvestigasi hubungan antara kinerja ESG, yang diukur dengan skor Dow Jones Sustainability Indexes (DJSI), terhadap kinerja keuangan PT Bank Rakyat Indonesia (Persero) Tbk dalam kurun 2019-2023. Meskipun terdapat hubungan antara skor DJSI dan Return on Asset (ROA) serta Biaya Operasional terhadap Pendapatan Operasional (BOPO), hasil uji penelitian menunjukkan bahwa hubungan ini tidak signifikan. Meskipun demikian, penting untuk memahami bahwa kinerja ESG tetap relevan dan dapat mempengaruhi reputasi dan nilai jangka panjang perusahaan. Bank Rakyat Indonesia telah mengalami peningkatan dalam kinerja ESG selama periode penelitian, menunjukkan komitmen perusahaan terhadap praktik bisnis yang berkelanjutan. Penelitian ini menilik kepada penggunaan rasio BOPO untuk diteliti, dibanding dengan penelitian-penelitian sebelumnya, sebab rasio BOPO menggambarkan efektivitas kinerja perbankan.
Unduhan
Referensi
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