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All Journal Jurnal Samudra Ekonomi dan Bisnis Dinasti International Journal of Management Science Al-Kharaj: Journal of Islamic Economic and Business Prima Ekonomika : Jurnal Ekonomi dan Bisnis Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) International Journal of Economics, Management, Business, and Social Science Jurnal Manajemen Bisnis dan Organisasi Jurnal Umum Pengabdian Masyarakat (JUPEMAS) International Journal of Management and Business Intelligence (IJMBI) Hatta: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi NAAFI: JURNAL ILMIAH MAHASISWA Jurnal Ilmiah Literasi Indonesia
Fathihani
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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Pengaruh Green Banking, Sustainability Reporting, dan Kualitas Laba Terhadap Kinerja Perusahaan pada Bank Umum Konvensional di Indonesia (Periode 2020–2024) Lusiva Pardosi; Fathihani
Jurnal Ilmiah Literasi Indonesia Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/k6d82n31

Abstract

This study aims to analyze the effect of Green Banking, Sustainability Reporting, and earnings quality on corporate performance in conventional banks in Indonesia during the 2020–2024 period. This research employs a quantitative approach with a causal design. The independent variables include Green Banking, Sustainability Reporting, and earnings quality, while the dependent variable is corporate performance measured by Return on Equity (ROE). The research population consists of 68 banks listed on the Indonesia Stock Exchange, and through purposive sampling, 22 banks were selected over five observation years, resulting in 110 total samples. The data used are secondary data analyzed with descriptive statistics, classical assumption tests, and multiple regression using SPSS 26. The findings reveal that: (a) Green Banking has a significant effect on corporate performance, indicating that the implementation of environmentally friendly banking practices in bank operations can enhance profitability; (b) Sustainability Reporting significantly affects corporate performance, suggesting that sustainability disclosure improves investor trust, corporate reputation, and transparency in managing environmental, social, and governance aspects; (c) earnings quality significantly influences corporate performance, indicating that profits derived from real operational activities and free from accounting distortions strengthen bank profitability.
PENGARUH PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI PADA EMITEN INDEKS SRI-KEHATI Fathihani; Randyantini, Vely; Ferdiyantoro, Suryo; Hafisah, Durotun
PRIMA EKONOMIKA Vol. 17 No. 1 (2026): Jurnal Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v17i1.390

Abstract

Pandemi Covid-19 sejak akhir 2019 telah memicu ketidakstabilan ekonomi global dan menurunkan kepercayaan investor, yang tercermin pada melemahnya aktivitas pasar modal di Indonesia. Kondisi ini mendorong pergeseran preferensi investor dari orientasi jangka pendek menuju pertimbangan keberlanjutan melalui pengungkapan Environmental, Social, and Governance (ESG). Penelitian ini bertujuan menganalisis pengaruh pengungkapan ESG terhadap nilai perusahaan serta menguji peran kinerja keuangan sebagai variabel moderasi. Objek penelitian adalah perusahaan yang tergabung dalam indeks SRI-KEHATI periode 2020–2024 dengan pendekatan kuantitatif menggunakan data sekunder. Analisis dilakukan dengan regresi data panel dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa dimensi sosial dan tata kelola berpengaruh positif terhadap nilai perusahaan, sedangkan dimensi lingkungan tidak menunjukkan pengaruh signifikan. ROA berpengaruh positif terhadap nilai perusahaan dan berperan sebagai variabel moderasi yang memperkuat hubungan antara aspek sosial dan tata kelola dengan nilai perusahaan, namun tidak pada aspek lingkungan. Temuan ini menegaskan bahwa investor lebih responsif terhadap kombinasi kinerja sosial, tata kelola, dan profitabilitas dalam menentukan nilai perusahaan
Co-Authors Abdullah, M. Al Faruq Agtovia Frimayasa, Agtovia Agustriyanda, Ferry Elfin Didin Hikmah Perkasa Ferdiyantoro, Suryo Gulo, Kaidir Desman Hafisah, Durotun Hendra Kusuma Hermala, Irvan Lusiva Pardosi Mareta, Sigit Maya , Siska Nabilah Nuriska, Aglia Purnama, Yanthy Herawaty Putranto, Prihastabrata Putri, Salwa Alfiani Putri, Zahra Adeliya Suharno Randyantini, Vely Rini Sulistiyowati Riska Rosdiana Santoso, Natalia Saputri, Ika Puji Saraswati, Novi Setiyo Purwanto Siska Maya Soilihin, Agung Wijayanti, Fitri Ayu Kusuma