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All Journal Jurnal Akuntansi Multiparadigma JURNAL PENGABDIAN KEPADA MASYARAKAT PROSIDING SEMINAR NASIONAL CENDEKIAWAN Sketsa Bisnis YUME : Journal of Management Jurnal Pelayanan dan Pengabdian Masyarakat (Pamas) Community Engagement and Emergence Journal (CEEJ) Ihsan: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Yumary: Jurnal Pengabdian kepada Masyarakat Mattawang: Jurnal Pengabdian Masyarakat BEMAS: Jurnal Bermasyarakat Rambideun : Jurnal Pengabdian Kepada Masyarakat FOCUS: Journal of Social Studies Jurnal Ekonomi Trisakti JOMPA ABDI: Jurnal Pengabdian Masyarakat Journal of Comprehensive Science JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Jurnal AKAL: Abdimas dan Kearifan Lokal JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Jurnal Akuntansi Trisakti Jurnal Pemberdayaan Ekonomi Dirkantara Indonesia
Ayu Aulia Oktaviani
Universitas Trisakti
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Journal : Jurnal Akuntansi Multiparadigma

 1 
LAPORAN KEBERLANJUTAN DAN NILAI PERUSAHAAN PERBANKAN DI INDONESIA Ayu Aulia Oktaviani; Vinola Herawaty; Yohana Yohana; Nur Isnaini
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.13

Abstract

Abstrak – Pentingnya Laporan Keberlanjutan bagi Perbankan di Indonesia  Tujuan Utama – Penelitian ini berupaya untuk membuktikan pengaruh pengungkapan laporan keberlanjutan terhadap nilai perusahaan menggunakan dua variabel kontrol, yaitu return on asset dan loan to deposit ratio.Metode – Penelitian ini menggunakan metode regresi linier berganda. Sampel penelitian ini adalah laporan keberlanjutan dan laporan keuangan perusahaan sektor perbankan yang listing di Bursa Efek Indonesia selama tahun 2018-2022.Temuan Utama – Penelitian ini membuktikan pengungkapan laporan keberlanjutan memicu nilai perusahaan. Selain itu, nilai perusahaan juga ditemukan berpengaruh negatif terhadap loan to deposit ratio. Walaupun demikian, nilai perusahaan terbukti tidak dipengaruhi oleh return on asset.Implikasi Teori dan Kebijakan - Penelitian ini menunjukkan bahwa teori pemangku kepentingan, legitimasi, dan sinyal dapat menghasilkan rancangan strategi tujuan pembangunan berkelanjutan bagi perusahaan perbankan. Oleh karena itu, Investor dapat melihat pengungkapan laporan keberlanjutan perusahaan untuk memprediksi nilai perusahaan.Kebaruan Penelitian - Kebaruan penelitian ini adalah penggunaan variabel kontrol return on asset dan loan to deposit ratio pada pengujian variabel.Abstract – The Importance of Sustainability Reports for Banking in IndonesiaMain Purpose – This study seeks to prove the effect of sustainability report disclosure on firm value using two control variables: return on assets and loan-to-deposit ratio.Method – This study uses multiple linear regression as the method. The samples are sustainability and financial reports of banking sector companies listed on the IDX during 2018-2022.Main Findings – This study proves that sustainability reports disclosure triggers corporate value. In addition, firm value harms the loan-to-deposit ratio. Even so, it is proven that firm value is not affected by return on assets.Theory and Practical Implications - This study shows that stakeholder, legitimacy, and signalling theories can produce strategic designs for sustainable development objectives for banking companies. Therefore, investors can look at the company's sustainability report disclosures to predict the company's value.Novelty - The novelty of this research is the use of control variables return on assets and loan-to-deposit ratio in variable testing.
Co-Authors Agneus Shintya Ariani, Marieta Arsjah, Regina J. Asep Hermawan Ati Kushariani Awanis, Dhia Farahdina Baradja, Lutfi Bella Safitri Besnedi Besnedi Chintya, Desi Christina Dwi Astuti Daeli, Florus Darmawati, Deni Desrawani Situmeang Dewi Fardila Dewi, Indri Syafia Putri Dwi Ayu Kusumaningtyas Eleonora Solfilda Fatik Rahayu Fauzan, Endra Febby Marta Juwita Fitri Noviera Florencia Trisna Juang Florus Daeli Florus Daeli Florus Daeli Gold Naro Sitinjak Haq, Aqamal Henik Hari Astuti Herawati, Vinola Hexana Sri Lastanti Hisyam Ramadhan Ice Nasyrah Noor Ice Nasyrah Noor Ika Wahyuni Indradjid, Deliza Henny Irawan Jul Seventa Tarigan Jul Seventa Tarigan Juniati Gunawan Juniati Gunawan Khomsiyah Khomsiyah Lestari, Aulia Dwi Lutfi Baradja Maruti, Dwi Retno Meel Akbar Moch. Sabur Muhammad Nuryatno MURTANTO Nata, Sofian Naufal, Muhamad Nenden Syah Balqist Noor, Ice Nasyrah Nugraha Fauzan Nafis Nuhfendi Nur Indah Aprilia, Nur Indah Nur Isnaini Nurhasanah, Imelda Pricillia Desy Tanadi Prima D. Andrian Puspitasari, Windhy Rahmawati, Nur Alfi Regina Jansen Arsjah Reza Rahmat Fajri Risa Nurmala Dewi Rosna K. Harahap Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Sabur, Muhammad Santoso, Indah Kumalasari Satria, Roy Gembira Sekar Mayangsari Simamora, Adam Yonas Sitinjak, Gold Naro Stephanie Stephanie Suryadi, Pangi Syahilul Amri Tarigan, Jul Seventa Triyanto Utami, Kartika Sekar Vinola Herawaty Vinola Herawaty Wahyuni, Lidia Wijanarko, Faiq Raihan Wijanarko, Khansa Fara Windhy Puspitasari Windhy Puspitasari Wiyono, Slamet Wongso, Erni Suhartini Yadi Supriyadi Yohana Yohana Yudhaputri, Egabetha Amirah Yumiarsi Zulkarnaen, Risa Fitriandi