The Influence of Sustainability Report Disclosure on The Performance of Banking Companies Listed on The Indonesia Stock Exchange

Based on the results of the study, it can be seen that the disclosure of sustainability reports on the economic aspect does not have a positive and significant effect on company performance as proxied by ROA, while on DAR it has a negative and significant effect. On the environmental aspect, it has a positive and significant effect on company performance as proxied by ROA but on DAR it has no effect. And on the social aspect, ROA has a negative and significant effect while on DAR it has a positive and significant effect.

Authors

Institutions

Publication Details

Journal
International Journal of Economics and Management Research
Published
2025-04-15
DOI
https://doi.org/10.55606/ijemr.v4i1.290
Primary Topic
Corporate Social Responsibility Reporting
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

The Influence of Sustainability Report Disclosure on The Performance of Banking Companies Listed on The Indonesia Stock Exchange

Djupiansyah Ganie, Siti Munawaroh, Sayugo Adi Purwanto, Caetano Carceres Correia et al.
International Journal of Economics and Management Research
Corporate Social Responsibility Reporting
article

The Influence of Sustainability Report Disclosure on The Performance of Banking Companies Listed on The Indonesia Stock Exchange

Djupiansyah Ganie, Siti Munawaroh, Sayugo Adi Purwanto, Caetano Carceres Correia, Desi Putri Febrianti
article en

Abstract

Based on the results of the study, it can be seen that the disclosure of sustainability reports on the economic aspect does not have a positive and significant effect on company performance as proxied by ROA, while on DAR it has a negative and significant effect. On the environmental aspect, it has a positive and significant effect on company performance as proxied by ROA but on DAR it has no effect. And on the social aspect, ROA has a negative and significant effect while on DAR it has a positive and significant effect.

International Journal of Economics and Management ResearchVol. 4(1)
Universidade da Paz (TL), Universitas Muhammadiyah Riau (ID)
Openalex Percentile: Top 85%
Corporate Social Responsibility Reporting
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.