Pengaruh Sustainability Reporting dan ROA terhadap Nilai Perusahaan Sektor Perbankan - Moch Sultan Hasanudin; Nurhayati; Irena Paramita Pramono (Jurnal Riset Akuntansi, 2024)
Abstract. The declining stock prices in the banking sector can negatively impact a company's value. Companies need to manage assets effectively and report non-financial performance through sustainability reports to demonstrate their social, economic, and environmental contributions. This study aims to analyze the effect of sustainability reporting and Return on Assets (ROA) on the value of banking sector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The research employs a verificative method with a quantitative approach, using panel data regression analysis via Eviews software. The sample consists of 16 companies or 80 observations. The results show that sustainability reporting has no effect, while ROA has a positive and significant effect on company value. Abstrak. Harga saham yang menurun pada perusahaan sektor perbankan dapat berdampak buruk pada nilai perusahaan. Perusahaan perlu mengelola aset secara efektif dan melaporkan kinerja non-keuangan melalui sustainability report untuk menunjukkan kontribusi sosial, ekonomi, dan lingkungan. Penelitian ini bertujuan menganalisis pengaruh sustainability reporting dan Return on Assets (ROA) terhadap nilai perusahaan sektor perbankan yang terdaftar di BEI selama 2019-2023. Metode yang digunakan adalah verifikatif dengan pendekatan kuantitatif, menggunakan analisis regresi data panel melalui software Eviews. Sampel berjumlah 16 perusahaan atau 80 pengamatan. Hasil menunjukkan sustainability reporting tidak berpengaruh, sementara ROA berpengaruh positif signifikan terhadap nilai perusahaan.