_google_universal_analytics.html.erb

<%= tag.meta id: 'data-ga-universal-analytics', data: {
  tracking_code: SiteSetting.ga_universal_tracking_code,
  json: ga_universal_json,
  auto_link_domains: SiteSetting.ga_universal_auto_link_domains
} %>

<% if SiteSetting.ga_version == "v3_analytics" %>
  <%= preload_script "google-universal-analytics-v3" %>
<% elsif SiteSetting.ga_version == "v4_gtag" %>
  <script async src="https://www.googletagmanager.com/gtag/js?id=<%= SiteSetting.ga_universal_tracking_code %>" nonce="<%= csp_nonce_placeholder %>"></script>
  <%= preload_script "google-universal-analytics-v4" %>
<% end %>