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All Journal Jurnal Riset Akuntansi Politala
Firdauza, Cayla Alifia
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Economics, Econometrics & Finance

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ANALISIS KINERJA MANAJEMEN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN PERBANKAN TAHUN 2020-2023 Nyale, M Hendri Yan; Firdauza, Cayla Alifia
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i2.554

Abstract

This study aims to analyze management performance on sustainability report disclosure in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Using purposive sampling technique, this study involved 25 companies, resulting in a total of 100 samples. The normality test shows that the data meets the assumption of normality. The analysis shows taht profitability has a significant positive effect on sustainability report disclosure. On the other hand, leverage has a significant negative influence, and company size has a significant positive influence on sustainability report disclosure.
Co-Authors Nyale, M Hendri Yan