THE INFLUENCE OF ESG ON FINANCIAL PERFORMANCE IN THE ASEAN-5 BANKING SECTOR 2020-2024 PERIOD

Fadia Adinda Maharani, Diyah Santi Hariyani, Rollis Ayu Ditasari

Abstract


The purpose of this research is the effect of green banking and ESG on the financial performance of banks in the ASEAN-5 for the 2020-2024 period. This research is quantitative. The sampling technique used non-probability sampling with a purposive sampling method. The sample size was 25 companies during the 2020-2024 period, resulting in a total sample of 125 companies. Data collection techniques used secondary data from annual financial reports and sustainability reports. The data analysis used in this study was a multiple linear regression test using SPSS. The results of this study indicate that there is a positive and significant effect of ESG on financial performance in the ASEAN-5 banking sector for the 2020-2024 period.


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