Novyandri Taufik Bahtera
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Exploring the Relationship between Financial Information, Corporate Governance and Sustainability Performance: A Study of Banking Companies in Indonesia Eka Lestari Hafqi Putri; Afrillia Nindy Olyviasyah; Yossy Imam Candika; Novyandri Taufik Bahtera
Jurnal Manajemen Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): SEPTEMBER
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jamanika.v5i2.41103

Abstract

The sustainability of a business can be identified by assessing its sustainability performance. Measuring sustainability performance is necessary for banks to survive and thrive in an increasingly complex era. The banking sector has been considered a sector with a significant contribution to driving the Indonesian economy. Applying sustainability principles in this sector is believed to drive better company performance. This study aims to analyse the influence of financial information such as Capital Adequacy Ratio, Return on Assets, Net Interest Margin, Operating Costs to Operating Income, Institutional Ownership, Board of Directors Composition, and Independent Commissioners Composition on Banking Sustainability Performance in Indonesia during the 2018-2022 period. The method used in sample selection is purposive sampling. The sample obtained is 24 banks for the period 2018-2022. The population used is banks that have been listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The research method used in this study is a quantitative method with a Multiple Linear Regression Analysis approach. The results of this study indicate that CAR and Board of Directors Composition significantly positively affect sustainability performance. NIM, BOPO, and Institutional Ownership significantly negatively affect sustainability performance. ROA and Independent Commissioner Composition do not affect sustainability performance.