Dampak Praktik Social Financing Green Financing dan ESG Rating Score terhadap Kinerja Keuangan Sektor Perbankan di Indonesia

Abstract

To support sustainable finance programs that are environmentally based, banks need to pay attention to social financing and green financing practices in supporting the success of sustainable finance. This research aims to examine the influence of social financing, green financing and ESG Rating practices on financial performance in the banking sector in Indonesia during the 2018-2022 period. The independent variables in this research are social financing, green financing, and ESG Rating Score while the dependent variable in this research is financial performance. The population used in this research were 6 banks appointed by the OJK as role models for other companies in carrying out sustainable finance and having an ESG Rating Score with the sample selection technique used was purposive sampling technique. The type of data used is secondary data obtained from annual reports, sustainability reports and financial reports for the 2018-2022 period. The analytical method for this research uses multiple linear regression analysis with the help of IBM SPSS 26 software. The results of this research show that social financing has a significant effect on financial performance, green financing has no significant effect on financial performance and the ESG Rating Score has no significant effect on financial performance. Keywords: Social Financing, Green Financing, ESG Rating Score, dan Financial Performance