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PENGARUH LAPORAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN: STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KEUANGAN DI KAWASAN ASIA TENGGARA TAHUN 2021-2023

This study aims to analyze the effect of sustainability reporting practices on financial performance among financial sector companies in Southeast Asia during the 2021–2023 period. Sustainability issues have become a major focus in the financial sector due to its strategic role in allocating capital for sustainable economic activities. Using a quantitative approach, this study examines 73 companies from six Southeast Asian countries with a total of 219 observations. Data were obtained from the LSEG Analytics Workspace through the Refinitiv financial database. The variables used include Sustainability Reporting (SR) as the independent variable measured using a binary approach, Financial Performance (FP) proxied by Return on Assets (ROA), and two control variables, namely Firm Size and the number of Board of Directors. Data were analyzed using panel data regression with the best model selected based on the Chow, Hausman, and Lagrange Multiplier tests. The results indicate that Sustainability Reporting has a positive but insignificant effect on Financial Performance. Meanwhile, Firm Size and Board of Directors as control variables show a positive and significant effect on financial performance. These findings suggest that sustainability reporting practices in the Southeast Asian financial sector are still in the development stage, and their financial impacts have not yet been fully realized. This study provides implications for companies, regulators, and investors to strengthen their commitment to sustainability practices to create long-term economic value.

Availability
#
Central Library (Reference) T1906402025
T190640
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1906402025
Publisher
Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvi, 153 hlm.; ilus.; tab.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
658.150 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Kinerja keuangan
Prodi Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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