Skripsi

PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERBANKAN : PERAN MODERASI NON-PERFORMING LOAN (RASIO KREDIT BERMASALAH) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020-2024

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This study aims to examine the effect of sustainability reporting disclosure on the financial performance of banking sector firms, as measured by Return on Equity (ROE), and to investigate the moderating role of Non-Performing Loans (NPL). The study focuses on banking companies listed on the Indonesia Stock Exchange (IDX) over the 2020-2024 period, with reference to the implementation of Financial Services Authority Regulation (POJK) No. 51/POJK.03/2017 concerning sustainable finance. A quantitative research approach was employed using panel data regression analysis with the Fixed Effects Model (FEM). The research sample was selected through a purposive sampling technique. The empirical results indicate that disclosures related to the economic and environmental dimensions of sustainability reporting have a significant positive effect on ROE, whereas the social dimension does not exert a direct effect on financial performance. Furthermore, NPL is found to have a significant negative effect on ROE and to significantly moderate the relationship between sustainability reporting disclosures across economic, environmental, and social dimensions and financial performance. The originality of this study lies in identifying NPL as a conditional factor that influences the effectiveness of sustainability reporting in enhancing the financial performance of banking institutions in Indonesia in the post-pandemic period. Keywords: Sustainability Reporting, Financial Performance, Banking Sector, Non-Performing Loans; Return on Equity; Indonesia Stock Exchange

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Detail Information

Series Title

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Call Number

T1916492025

Publisher

Indralaya : Prodi Magister Ilmu Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xiv, 165 hlm.; ilus.; 29 cm

Language

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Magister Ilmu Akuntansi
Manajemen & bisnis

Specific Detail Info

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Statement of Responsibility

TUTI

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