East Asian Journal of Multidisciplinary Research (EAJMR)
Vol. 3 No. 7 (2024): July 2024

Sustainable Banking Disclosure and Bank Efficiency: Intellectual Capital as a Moderation Variable

Jati, Ahmad Waluya (Unknown)
Kholmi , Masiyah (Unknown)
Jannah, Wardatul (Unknown)

Article Info

Publish Date
29 Jul 2024

Abstract

The purpose of this research is to examine how sustainable banking transparency affects bank efficiency and the moderating effect of intellectual capital. The research sample consists of banks that were listed on the Indonesia Stock Exchange in 2020–2022. Disclosure in sustainable banking is measured by content analysis. The bank efficiency value was obtained using the Data Envelopment Analysis (DEA) method. The research approach makes use of panel data regression. Ninety observations were gathered between 2020 and 2022 using the purposive sample approach. The study's conclusions show that information about sustainable banking has little bearing on bank efficiency. Intellectual capital can strengthen the link between bank efficiency and sustainable banking disclosure.

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Journal Info
East Asian Journal of Multidisciplinary Research (EAJMR)
Website

Abbrev

eajmr

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

Description

East Asian Journal of Multidisciplinary Research (EAJMR) is a scientific multidisciplinary research journal published by Yayasan Pendidikan Penelitian Pengabdian Algero. The aim of this journal publication is to disseminate the research results, conceptual thoughts, improved research methodologies ...