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

Year: 2025

Type: article

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.

Source: International Journal of Economics and Management Research

DOI: 10.55606/ijemr.v4i1.290

Authors: Djupiansyah Ganie, Siti Munawaroh, Sayugo Adi Purwanto, Desi Putri Febrianti, Caetano Carceres Correia

Institutions: Universitas Muhammadiyah Berau, Universidade da Paz, Universidad Nacional de Jose C. Paz

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W4410248924

FWCI:

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