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
Siagian, Margareth Hasian
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
GOOD CORPORATE GOVERNANCE, KINERJA KEUANGAN, DAN PENGUNGKAPAN SUSTAINABILITY REPORT: STUDI PADA SUBSEKTOR PERBANKAN DI BEI 2019–2023 Siagian, Margareth Hasian; Widoretno, Astrini Aning
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.v9i2.11383

Abstract

This study examines the effect of Good Corporate Governance and Financial Performance on the disclosure of sustainability reports in Indonesian banking companies. Even though POJK No. 51/POJK.03/2017 requires banks to implement sustainable finance, in practice the disclosure of environmental aspects is still far behind social and economic aspects. The purpose of this research is to test whether managerial ownership, independent commissioners, board of directors, and return on assets (ROA) influence the level of sustainability report disclosure. The study uses a quantitative method with secondary data from 15 banks listed on the Indonesia Stock Exchange during 2019–2023, giving 75 firm-year observations. Data were analyzed using multiple linear regression. The results show that all variables have a effect. Managerial ownership gives the strongest influence, followed by independent commissioners, ROA, and the board of directors. The model explains 78.8% of the variation in disclosure. This research supports Stakeholder Theory, showing that governance and financial performance strengthen accountability to stakeholders. In practice, the findings suggest that stronger governance quality and financial performance can encourage banks to be more transparent and accelerate sustainable finance in Indonesia.
Co-Authors Widoretno, Astrini Aning