資本構成、流動性、資産の質、ESGスコアが収益性に与える影響

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides empirical evidence on ESG-financial performance link in Indonesian banking, useful for comparative studies.

🏢実務担当者:Suggests that while ESG may not directly boost profitability, integrated management of financial and sustainability factors is important.

🏛政策担当者:Highlights that ESG disclosure alone may not improve bank performance, implying need for stronger integration policies.

This study examines the effects of capital structure, liquidity, asset quality, and Environmental, Social, and Governance (ESG) scores on the profitability of banking companies listed on the Indonesia Stock Exchange during 2021–2025. A quantitative causal-explanatory design was employed using secondary data from annual reports and ESG disclosures. Purposive sampling selected 10 banks from a population of 48 companies, producing 50 firm-year observations. Profitability was measured by Return on Assets, while capital structure, liquidity, and asset quality were represented by DAR, LDR, and NPL, respectively. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, partial t-tests, an F-test, and the coefficient of determination with SPSS 26. The results show that capital structure, liquidity, and ESG scores do not significantly affect profitability, whereas asset quality has a positive and significant effect. Simultaneously, the four independent variables significantly influence profitability, with an R-square of 0.216. These findings indicate that asset quality remains the most important internal determinant of profitability, while other financial and sustainability factors contribute collectively to banking performance and should therefore be managed within an integrated strategic framework.

• openalex https://doi.org/10.65310/hdhkh345first seen 2026-09-04 05:07:26