International Journal of Economics and Management Research
Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research

The Influence of Sustainability Report Disclosure on The Performance of Banking Companies Listed on The Indonesia Stock Exchange

Djupiansyah Ganie (Unknown)
Siti Munawaroh (Unknown)
Sayugo Adi Purwanto (Unknown)
Desi Putri Febrianti (Unknown)
Caetano Carceres Correia (Unknown)

Article Info

Publish Date
15 Apr 2025

Abstract

Based on the results of the study, it can be seen that the disclosure of sustainability reports on the economic aspect does not have a positive and significant effect on company performance as proxied by ROA, while on DAR it has a negative and significant effect. On the environmental aspect, it has a positive and significant effect on company performance as proxied by ROA but on DAR it has no effect. And on the social aspect, ROA has a negative and significant effect while on DAR it has a positive and significant effect.

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Journal Info
International Journal of Economics and Management Research
Website

Abbrev

ijemr

Publisher

International Forum of Researchers and Lecturers

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

International Journal of Economics and Management Research, an electronic international journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to management, accounting and economic. This journal encompasses ...