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All Journal Jurnal Reviu Akuntansi dan Keuangan Riset Manajemen dan Akuntansi Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Falah : Jurnal Ekonomi Syariah AKUNTANSI DEWANTARA Jurnal Manajemen dan Bisnis Indonesia Syntax Literate: Jurnal Ilmiah Indonesia Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG ACCRUALS (Accounting Research Journal of Sutaatmadja) Kajian Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Riset Akuntansi Journal of International Conference Proceedings Bandung Conference Series: Accountancy IJBEM : Indonesian Journal of Business Economics and Management Kajian Akuntansi Insight Management And Business
Rudy Hartanto
Program Studi Akuntansi, Fakultas Ekonomi Bisnis, Universitas Islam Bandung
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Syntax Literate: Jurnal Ilmiah Indonesia

 1 
The Disclosure Obligation of Sustainability Reports In The Banking Sector In Indonesia: A Descriptive Analysis Rudy Hartanto; Irena Paramita Pramono; Riyang Mardini; Dwi Rahayu
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.576 KB) | DOI: 10.36418/syntax-literate.v7i9.3949

Abstract

Sustainability reporting is a tool for communicating the company's environmental and social reports. This study was conducted to examine how far the sustainability reports are disclosed by banks in Indonesia. Banking sustainability reports in Indonesia have been required by banking regulations since 2019. The analysis is carried out by looking at the development of banking sustainability reports and also conducting different tests before and after the implementation of mandatory sustainability reporting in banking sector. The results show that banks in Indonesia have started making sustainability reports since 2009. Total banks that disclosed sustainability reports experienced a significant increase in 2019 (22.61%) and decreased in 2020 (14.78%). The results also show that there is no difference in banking disclosures on sustainability reports between before and after obligations, that is 2 years before disclosure obligations (2017-2018) and 2 years after disclosure (2019-2020).
Co-Authors Adila Syakira Al-alliya Alia Alifa Ibrahim Andhika Anandya Annisa Nadiyah Rahmani Atwal Arifin Atwal Arifin, Atwal Aulia, Asti Taskiyatul Boyke Rahmat Ramdani Dea Rizky Amalia Putri Dwi Rahayu Edi Sukarmanto Epi Fitriah Faisal Baqir Tahmidi Fathurahman Marshall Avicenna Fuji Siti Fajriani Hamidah Anugerah Wardani Helni Mutiarsih Jumhur Hilman Ferianto Ilmawati Aranni irena Paramita Pramono Irena Paramita Pramono Irena Paramita Pramono Kamila, Zahra Kania Nurcholisah Laksono Trisnantoro Lukmannul Hakim Firdaus Magnaz Lestira Oktaroza Mahameru Rosy Rochmatullah Mey Maemunah Nopiyanti, Witri Nurleli Nurleli Pramono, Irena Paramita Pupung Punamasari Pupung Purnamasari Puspita, Nadiya Dwi Rida Adinda Rini Lestari Riyang Mardini Rochmatullah ., Rochmatullah Salma Sania Sri Fadilah Sri Nurhasanah Suangga, Asri Syifa Aghnia Tria Apriliana Wildan Bani Adam Yuhka Sundaya Yuni Rosdiana