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
- Djupiansyah Ganie
- Siti Munawaroh (ORCID: https://orcid.org/0000-0002-4556-3208)
- Sayugo Adi Purwanto
- Caetano Carceres Correia
- Desi Putri Febrianti
Institutions
- Universidade da Paz (TL)
- Universitas Muhammadiyah Riau (ID)
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