Ibrahim Fanji Dipura, . (2025) PENGARUH GREEN FINANCE DAN ESG TERHADAP KINERJA KEUANGAN DENGAN EFISIENSI OPERASIONAL SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to analyze the effect of Green Finance and Environmental, Social, and Governance (ESG) on financial performance, with operational efficiency as a mediating variable, in sustainable manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. A quantitative approach was employed using panel data from 30 companies, and the analysis was conducted with the Random Effect Model via EViews 12. The results indicate that neither Green Finance nor ESG has a significant direct or indirect effect on financial performance (p-values > 0.05). However, operational efficiency has a positive and statistically significant effect on financial performance (p-value = 0.0479). Furthermore, operational efficiency does not mediate the relationship between Green Finance and ESG with financial performance. These findings suggest that the success of sustainability strategies in enhancing financial outcomes heavily depends on the effectiveness of internal operational management. This research contributes to the body of knowledge by emphasizing the critical role of operational efficiency and provides practical insights for companies in designing integrated sustainability and efficiency-based financial strategies.
| Item Type: | Thesis (Tesis) |
|---|---|
| Additional Information: | No.Panggil: 2310121036 Pembimbing: Jubaedah Ketua Penguji : Erna Hernawati Penguji 2: Dewi Cahyani Pangestuti |
| Uncontrolled Keywords: | green finance, ESG, operational efficiency, financial performance, manufacturing companies |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Manajemen (S2) |
| Depositing User: | IBRAHIM FANJI DIPURA |
| Date Deposited: | 06 Aug 2025 02:42 |
| Last Modified: | 06 Aug 2025 02:42 |
| URI: | http://repository.upnvj.ac.id/id/eprint/38348 |
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