Financial and Accounting Indonesian Research
Vol. 4 No. 2 (2024): Financial and Accounting Indonesian Research

Pengungkapan Lingkungan, Sosial, dan Tata Kelola terhadap Kinerja Perusahaan Perbankan Indonesia diproksikan dengan Profitabilitas

Sujatmiko, Dimas Budiman (Unknown)
Difinubun, Yusron (Unknown)
Munzir, Munzir (Unknown)



Article Info

Publish Date
31 Dec 2024

Abstract

This purpose of this study is to determine whether Environmental,Social,and Governance (ESG) disclosure ha an influence on profitability (ROE). The sample in this study was 16 banking companies listed on the Indonesia Stock Exchange (BEI) obtained using the purposive sampling method and the security year was 2019 - 2022. The type of data used is secondary data in the form of financial reports,annual reports and sustainability reports. The results of this 1). Environmental disclosure has a negative and insignificant effect on the profitability of banking companies listed on the IDX. This result means that environmental disclosure has not become a determining factor in influencing the profitability of banking companies. 2). Social disclosure has a negative and insignificant effect on the profitability of banking companies listed on the IDX. This result means that social disclosure has not become a determining factor in influencing the profitability of banking companies. 3). Governance disclosure has a positive and insignificant effect on the profitability of banking companies listed on the IDX. This result means that governance disclosure has not become a determining factor in influencing the profitability of banking companies.

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Journal Info

Abbrev

FAIR

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Financial and Accounting Indonesian Research is a journal published by the Department in Accounting Program, Faculty of Economics, Business and Humanities of Universitas of Sorong Muhammadiyah Education (UNIMUDA). The journal is published two times in June and December. FAIR: Financial and ...