PENGARUH RISIKO REPUTASI (ESG SCORE) TERHADAP ROA PERUSAHAAN ASURANSI TBK INDONESIA 2021–2024
DOI:
https://doi.org/10.70018/mb.v7i1.114Kata Kunci:
ESG Score, Risiko Reputasi, Return on Assets (ROA), Perusahaan AsuransiAbstrak
Penelitian ini mengkaji pengaruh risiko reputasi yang diwakilkan oleh Environmental, Social, and Governance (ESG) score terhadap kinerja keuangan yang diukur dengan Return on Assets (ROA) pada perusahaan asuransi yang terdaftar di Bursa Efek Indonesia selama periode 2021-2024. Hasil analisis menunjukkan adanya hubungan positif antara skor ESG dengan ROA. Temuan ini menunjukkan bahwa kinerja ESG yang lebih baik dikaitkan dengan kinerja keuangan yang lebih tinggi, khususnya dalam perbandingan antar perusahaan, dan menyoroti peran ESG sebagai proksi untuk risiko reputasi di industri asuransi. Secara keseluruhan, penelitian ini berkontribusi pada literatur dengan menekankan pentingnya ESG sebagai faktor yang memengaruhi kinerja keuangan dalam industri berbasis kepercayaan, tidak hanya sebagai indikator keberlanjutan.
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