Jurnal Riset Akuntansi Politala
Vol 8 No 2 (2025): Jurnal Riset Akuntansi Politala

ANALISIS KINERJA MANAJEMEN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN PERBANKAN TAHUN 2020-2023

Nyale, M Hendri Yan (Unknown)
Firdauza, Cayla Alifia (Unknown)

Article Info

Publish Date
07 Jul 2025

Abstract

This study aims to analyze management performance on sustainability report disclosure in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Using purposive sampling technique, this study involved 25 companies, resulting in a total of 100 samples. The normality test shows that the data meets the assumption of normality. The analysis shows taht profitability has a significant positive effect on sustainability report disclosure. On the other hand, leverage has a significant negative influence, and company size has a significant positive influence on sustainability report disclosure.

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Journal Info
Jurnal Riset Akuntansi Politala
Website

Abbrev

JRA

Publisher

Politeknik Negeri Tanah Laut

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi merupakan media yang diterbitkan oleh Program Studi Akuntansi Politeknik Negeri Tanah Laut dan mempublikasikan hasil-hasil penelitian dalam bidang akuntansi yang meliputi riset akuntansi, studi ekonomi, manajemen, bisnis, dan keuangan. Jurnal Riset Akuntansi terbit secara ...