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All Journal Jurnal Manajemen dan Bisnis Sriwijaya JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN I-Finance Journal Journal of Accounting and Investment Indonesian Journal of Sustainability Accounting and Management SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT International Journal of Economics Development Research (IJEDR) Sricommerce: Journal of Sriwijaya Community Services Jurnal Ekuilnomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Unram Journal of Community Service (UJCS) Journal of International Conference Proceedings Jurnal Ilmiah Ilmu Terapan Universitas Jambi Indonesian Journal of Sustainability Accounting and Management Jurnal Informatika Ekonomi Bisnis IIJSE Indonesian Journal of Community Engagement
HASNI YUSRIANTI
Universitas Sriwijaya
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Effect of Sustainability Reporting Disclosure on Financial Performance With NPL as Moderator (2020-2024) Fuadi, Irwan; Yusrianti, Hasni; Ferina, Ika Sasti
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9134

Abstract

This study examines the effect of sustainability reporting disclosure on financial performance among finance companies in the Indonesian banking sector from 2020 to 2024, with Non-Performing Loans (NPL) as a moderating variable. Using Stakeholder Theory, Legitimacy Theory, and Signaling Theory as the conceptual foundation, the research analyzes sustainability disclosure based on POJK No. 51/POJK.03/2017 and SEOJK No. 16/SEOJK.04/2021. A quantitative descriptive approach was applied using secondary data obtained from sustainability reports and financial statements of companies listed on the Indonesia Stock Exchange. The sample consists of 20 firms selected through purposive sampling from a population of 106 companies. Panel data regression with EViews was used, supported by classical assumption tests and model selection techniques including the Chow, Hausman, and Lagrange Multiplier tests. The findings reveal that economic aspect disclosure significantly improves financial performance (ROE), driven by enhanced investor trust and transparency in financial management. However, environmental and social disclosures do not significantly affect ROE. NPL moderates the relationship between economic and environmental disclosures and financial performance, where higher NPL weakens the impact of economic disclosure, while lower NPL enhances the effectiveness of environmental disclosure. NPL does not moderate the social disclosure ROE relationship. Overall, sustainability reporting and NPL jointly influence financial performance through improved transparency and risk management.
Co-Authors Abdi Satria Abdul Bashir ABDUL BASHIR, ABDUL Adhitama, Fardinant Adhitama, Fardinant Agil Novriansa Ahmad Fadhil Yusof Ahmad Raihan Amin Aprini, Hidayah Arasta, Melisa Fitrani Aryanto Aryanto Aryanto Aryanto Asfeni Nurullah Asmaul Husna ASPAHANI ., ASPAHANI Budiman, Anton Indra Budiman, Anton Indra Christian Damar Sagara Sitepu Emylia Yuniarti Ermadiani, Ermadiani Febriany, Novita Fida Muthia Fikriyansyah, Ahmad Fuadi, Irwan Gusdian, Silka Hakiki, Arista Handayani, Muthi'a Hasna Nirwana Ichsan Hamidi Ika Sasti Ferina, Ika Sasti Intan Meutia Inten Meutia Jesica Ramadanty Kemas Muhammad Husni Thamrin Khamisah, Nur Martiza, Berlika Sharla Marwa, Taufiq Media Kusumawardani, Media Meutia , Inten Muhammad Farhan Muhammad Farhan Muhammad Nur Salim Muthia, Fida Nida, Rahma Novelia, Rizka Novriansa , Agil Nur Khamisah Nur Triyani Oktavia, Deta Trinalti Patmawati Patmawati Patmawati Patmawati Patmawati, Patmawati Putri, Ira Hutami Rahma Nida Relasari, Relasari RIKA HENDA SAFITRI, RIKA Rika Henda Safitri, Rika Henda Sagita, Danti Septriana, Sinta Shelly F Kartasari Shelly F. Kartasari Sihombing, Belandina Anita Sere Silka Gusdian Sitepu, Christian Damar Sagara Soediro, Achmad Suhel Suhel Susetyo, Didik Suthawan Prukumpai Syafithri, Yuyun Tertiarto Wahyudi Thamrin, Kemas Muhammad Husni Tien Norma Habsari Tjandrakirana, Rina Triyani, Nur Wendra Aliffandi Widyastuti , Fitria Heny Yaacob, Zulnaidi YORDI RIZKI HIMAWAN Yulia Saftiana YULIA SAFTIANA, YULIA Yusnaini ., Yusnaini Zulnaidi Yaacob