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INDONESIA
Jurnal Mandiri
Published by Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat
ISSN : 25803220     EISSN : 25804588     DOI : 10.33753/mandiri
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
JURNAL MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi (P-ISSN: 2580-3220 and E-ISSN: 2580-4588) was published by Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM). This journal is an Indonesian-based open access peer-reviewed journal that is official twice a year (June and December). This journal contain ideas or results of research and scientific work that comes from research and community service with the aim of developing science, art, and technology. In addition, this Journal is also expected to be able to support the improvement of lecturer competencies and an alternative for the public in publishing the results of their work. As far as the focus and seriousness consist of: Business Management Accounting Economics Entrepreneurship
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Articles 1 Documents
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Search results for , issue "Vol 9 No 2: Desember 2025" : 1 Documents clear
Analysis of the Impact of Sustainability Report Disclosure on the Company's Financial Performance Samosir, Daffa Amaansyah; Parinduri, Aina Zahra
Jurnal MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi Vol 9 No 2: Desember 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/mandiri.v9i2.319

Abstract

This study examines the influence of economic, social, and environmental performance disclosures in Sustainability Reports on financial performance (Return on Assets (ROA) and Return on Equity (ROE)) in a sample of listed banking companies that use GRI standards in their sustainability reports, for the period 2022-2024. Using a quantitative approach with secondary data and panel data regression analysis, the independent variables are the Economic Disclosure Index (ECDI), Social Disclosure Index (SODI), and Environmental Disclosure Index (ENDI) based on GRI Standards 2021. The results show that the disclosure of Sustainability Reports simultaneously has a significant effect on both ROA and ROE. However, partially, only economic performance disclosure (ECDI) has a significant positive effect on ROA and ROE, while social performance disclosure (SODI) and environmental performance disclosure (ENDI) do not have a significant effect on either ROA or ROE. The firm size variable as a control has a significant positive effect on ROA and ROE. This study concludes that comprehensive disclosure in Sustainability Reports collectively contributes to the increase in ROA and ROE, supporting Legitimacy Theory.

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