International Journal of Applied Business and International Management
Vol 10, No 2 (2025): August 2025

The Effect of Disclosure of Sustainability Reports, Leverage, and Company Size on Financial Performance in the Banking

Paramita, Monica Diah (Unknown)
Prasetio, Januar Eko (Unknown)

Article Info

Publish Date
20 Aug 2025

Abstract

This study aims to empirically examine the effect of sustainability report disclosure, leverage, and company size on company financial performance (ROA). The sample consists of banking sector companies listed on the Indonesia Stock Exchange during the period 2021-2023. Data was collected through annual reports and sustainability reports using 78 samples from 26 companies using purposive sampling method, then analyzed using multiple linear regression. The results showed that sustainability report disclosure, company size, and leverage have a significant relationship with financial performance. Keywords: Sustainability Report, Leverage, Company Size, Financial Performance (ROA).

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Journal Info
International Journal of Applied Business and International Management
Website

Abbrev

IJABIM

Publisher

AIBPM Publisher

Subject

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

Description

The International Journal of Applied Business and International Management (IJABIM) is a peer-reviewed journal that provides a platform for scholars, professionals, and policymakers to share pioneering research in international business, management, and economics. Published quarterly, the journal ...