Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Maulana Irsyad
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE EFFECT OF BANKING HEALTH LEVEL ON SUSTAINABILITY DISCLOSURE IN THE BANKING SECTOR Komalasari, Sanda Patrisia; Maulana Irsyad; Khalilul Rahman
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.10131

Abstract

This study examines the effect of bank health on sustainability disclosure in Indonesia’s banking sector. Using a quantitative, causal approach, the research analyzes data from 123 observations of banks listed with the Indonesian Financial Services Authority between 2021 and 2023, selected through purposive sampling. The results indicate that bank health does not significantly influence sustainability disclosure, suggesting that higher levels of financial health do not necessarily lead to greater transparency in sustainability reporting. This finding highlights that banks with strong financial performance may prioritize profitability over sustainability issues. The study underscores the importance of balancing financial stability and sustainability disclosure, recommending that banks and policymakers develop strategies to encourage both. These results also suggest the need for further research to explore other factors—such as regulatory frameworks, market dynamics, or organizational culture—that may affect the relationship between bank health and sustainability disclosure. By addressing these aspects, the banking sector can better contribute to sustainable development goals.
Co-Authors Khalilul Rahman Sanda Patrisia Komalasari