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All Journal Jurnal Ekonomi Dan Bisnis
Fuad Fatkhurrohman
Universitas Islam Sultan Agung (UNISSULA)
Economics, Econometrics & Finance

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Bahasa Inggris Fuad Fatkhurrohman; Luluk Muhimatul Ifada
Jurnal Ekonomi dan Bisnis Vol. 29 No. 2 (2026): JURNAL EKONOMI DAN BISNIS SEPT 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

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Abstract

Purpose – This study examines how sustainability disclosure influences corporate reputation and financial performance within the Indonesian healthcare sector through a stakeholder theory framework. Design/methodology/approach – The study investigates 20 healthcare companies listed on the Indonesia Stock Exchange during 2021–2025, providing 100 firm-year observations. The empirical analysis utilizes Partial Least Squares Structural Equation Modeling (PLS-SEM) on SmartPLS 4.0 to evaluate structural pathways. Findings – The empirical findings reveal that sustainability disclosure exerts a positive and statistically significant impact on corporate reputation. Furthermore, sustainability disclosure directly enhances financial performance. Corporate reputation also significantly boosts financial performance, demonstrating that non-financial reporting generates tangible strategic and economic value. Research limitations/implications – The investigation focuses exclusively on healthcare firms, limiting generalizability across other industrial sectors. Originality/value – This paper bridges sustainability accounting, strategic management, and corporate finance by modeling sustainability disclosure as a single independent variable driving dual strategic and financial outcomes.
Co-Authors Luluk Muhimatul Ifada