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p-Index From 2021 - 2026
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All Journal Owner : Riset dan Jurnal Akuntansi
Pebrian, Rami
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Economics, Econometrics & Finance

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How ESG Disclosure Shapes Financial Resilience and Market Value of Indonesian Banks? Sulaiman, Sulaiman; Mayasari, Riana; Satriawan, Indra; Rahma, Nurul Aulia; Syawal, Rachmat; Pebrian, Rami; Wahyuni, R.A.Rahma
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2851

Abstract

The purpose of this study is to investigate the impact of ESG Disclosure on business financial performance, as measured by Return on Assets (ROA), Price to Book Value (PBV), and Return on Equity (ROE). The study’s population comprises all banking companies that were listed on the Indonesia Stock Exchange (IDX) during the 2021–2022 period. The sample was selected using a purposive sampling technique based on the criteria of Sustainability Report availability and complete financial data, yielding a total of 92 panel data observations. The research method is quantitative, utilizing Pearson correlation and simple regression analysis. The results show that ESG Disclosure has a beneficial and statistically significant impact on ROE (p = 0. 0164), but not on ROA (p = 0.1161) or PBV (p = 0. 3187). These findings indicate that the financial impact of ESG disclosure is selective, where the benefits are more evident in shareholder-oriented performance rather than in asset efficiency or market valuation. The results highlight the importance of ESG transparency for enhancing investor confidence and sustainable financial growth in the Indonesian banking sector. These findings provide valuable insights for regulators and policymakers to strengthen ESG reporting standards and for investors to integrate sustainability information into financial decision-making.
Co-Authors Indra Satriawan Mayasari, Riana Rahma, Nurul Aulia Sulaiman Sulaiman Syawal, Rachmat Wahyuni, R.A.Rahma