EMISI KARBON BANK SYARIAH DI INDONESIA: Pengaruh ESG Performance, Capital Expenditure & Quadruple Bottom Line

Almas Nurin Aqmarina, - and Hilda Monoarfa, - and Rumaisah Azizah Al-Adawiyah, - (2025) EMISI KARBON BANK SYARIAH DI INDONESIA: Pengaruh ESG Performance, Capital Expenditure & Quadruple Bottom Line. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini berangkat dari adanya permasalahan iklim global dan Indonesia termasuk ke dalam peringkat ketujuh sebagai negara dengan penghasil emisi karbon terbesar di dunia. Tujuan dari penelitian ini untuk melihat pengaruh ESG performance, capital expenditure serta quadruple bottom line yang berbasis maqashid syariah terhadap aktivitas emisi karbon. Subjek dari penelitian ini adalah bank syariah di Indonesia yang terdaftar pada Otoritas Jasa Keuangan. Metode yang digunakan adalah kuantitatif dengan desain penelitian deskriptif dan kausalitas. Penelitian ini menggunakan model regresi data panel dengan aplikasi E-Views 12. Data sekunder diperoleh dari laporan keberlanjutan serta laporan tahunan masing-masing bank syariah di Indonesia. Hasil analisis deskriptif menunjukkan bahwa perkembangan ESG performance dan capital expenditure naik pada setiap tahunnya sedangkan emisi karbon dan quadruple bottom line mengalami perkembangan yang fluktuatif. Hasil analisis kausalitas menemukan bahwa ESG performance tidak memiliki pengaruh terhadap penurunan emisi karbon, capital expenditure memiliki pengaruh terhadap kenaikkan emisi karbon secara signifikan, quadruple bottom line memiliki pengaruh negatif terhadap emisi karbon namun tidak signifikan pada tingkat signifikansi 5%. Hasil penelitian ini diharapkan dapat membantu bank syariah dan pemerintah khususnya Otoritas Jasa Keuangan, Bank Indonesia, dan Kementerian Keuangan dalam membuat kebijakan dan menetapkan regulasi yang mendukung upaya penurunan emisi karbon perusahaan. This research departs from the existence of global climate problems and Indonesia is ranked seventh as the country with the largest carbon emitter in the world. The purpose of this study is to see the influence of ESG performance, capital expenditure and quadruple bottom line based on sharia maqashid on carbon emission activities. The subject of this study is Islamic banks in Indonesia registered with the Otoritas Jasa Keuangan. The method used is quantitative with a descriptive and causal research design. This study uses a panel data regression model with the E-Views 12 application. Secondary data is obtained from the sustainability report and annual report of each Islamic bank in Indonesia. The results of the descriptive analysis show that the development of ESG performance and capital expenditure increases every year while carbon emissions and quadruple bottom line have fluctuated developments. The results of the causality analysis found that ESG performance had no effect on reducing carbon emissions, capital expenditure had an influence on increasing carbon emissions significantly, quadruple bottom line had a negative effect on carbon emissions but not significantly at a significance level of 5%. The results of this study are expected to assist Islamic banks and the government, especially the Otoritas Jasa Keuangan, Bank Indonesia, and the Ministry of Finance in making policies and establishing regulations that support efforts to reduce corporate carbon emissions.

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Item Type:	Thesis (S1)
Additional Information:	https://scholar.google.com/citations?view_op=new_profile&hl=en ID SINTA Dosen Pembimbing: Hilda Monoarfa: 6150134 Rumaisah Azizah Al-Adawiyah: 6722046
Uncontrolled Keywords:	Bank Syariah, Belanja Modal, Emisi Karbon, Kinerja ESG, Quadruple Bottom Line. Capital Expenditure, Carbon Emissions, ESG Performance, Islamic Bank, Quadruple Bottom Line.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance L Education > L Education (General)
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Ilmu Ekonomi dan Keuangan Islam
Depositing User:	Almas Nurin Aqmarina
Date Deposited:	03 Sep 2025 08:42
Last Modified:	03 Sep 2025 08:42
URI:	http://repository.upi.edu/id/eprint/137411

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