ESG SCORE SEBAGAI PROKSI RISIKO REPUTASI DAN KAITANNYA DENGAN ROA PERUSAHAAN ASURANSI INDONESIA
DOI:
https://doi.org/10.70018/mb.v7i1.114Keywords:
ESG Score, Risiko Reputasi, Return on Assets (ROA), Perusahaan AsuransiAbstract
Penelitian ini bertujuan untuk menganalisis hubungan risiko reputasi yang diproyeksikan melalui Environmental, Social, and Governance (ESG) score terhadap kinerja keuangan yang diukur dengan Return on Asset (ROA) pada perusahaan asuransi Tbk di Indonesia selama periode 2021-2024. Penelitian menggunakan pendekatan kuantitatif dengan metode eksplanatori berbasis data panel, yang dianalisis menggunakan model Fixed Effects (FE) dan Random Effects (RE). Hasil analisis menunjukkan bahwa skor ESG memiliki hubungan positif terhadap ROA, dengan tingkat signifikansi yang kuat pada model Random Effects (p = 0,001). Temuan ini mengindikasikan bahwa pengelolaan ESG yang baik berpotensi meningkatkan kinerja keuangan perusahaan melalui penguatan reputasi di industri asuransi yang berbasis kepercayaan. Secara keseluruhan, penelitian ini memberikan kontribusi penting bagi literatur mengenai integrasi ESG dalam manajemen risiko reputasi, sekaligus memberikan landasan empiris awal bagi pengembangan penelitian selanjutnya di sektor asuransi Indonesia.
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