ANALISIS KENAIKAN RASIO PROFITABILITAS PERUSAHAAN SEBELUM DAN SESUDAH PENERAPAN ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) PADA PT. BANK CENTRAL ASIA TBK PERIODE 2014-2023
Keywords:
Environmental Social, Governance, Return on Asset, Return on Equity, Net Profit MarginAbstract
Analysis of the Increase in the Company's Profitability Ratio Before and After the Implementation of Environmental, Social, and Governance (ESG) at PT. Bank Central Asia Tbk for the period 2014-2023. This study aims to determine whether there is an increase in the company's profitability ratio before and after the implementation of Environmental, Social, and Governance (ESG) at PT. Bank Central Asia Tbk for the 2014-2023 period proxied by return on assets, return on equity, and Net Profit Margin. This research uses a quantitative approach. The data collection technique uses literature studies, namely by studying literature, notes, research journals, scientific papers, and books related to the theory and problems to be discussed and then added to the documentation method. The source used is secondary data in the form of financial statement data of PT. Bank Central Asia Tbk in the 2014-2023 period. The analysis method used is descriptive analysis and mean difference test analysis. The results stated that there was no significant difference in the variable Return on Assets and return on equity, but there was a significant difference in the variable Net Profit Margin before and after the application of Environmental, Social, and Governance (ESG) at PT. Bank Central Asia Tbk for the period 2014-2023.
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