THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON COMPANY PERFORMANCE

Empirical Study on Banking Companies Listed on the Indonesian Stock Exchange for The Period 2017-2020

Authors

  • Vivi Vivi Universitas Dharma Persada
  • Derry Wanta Universitas Dharma Persada
  • Rinto Noviantoro Universitas Dehasen Bengkulu

Keywords:

Sustainability Report, Economic Aspect, Environmental Aspect, Social Aspect, Governance Aspect, Company Performance, Financial Services Authority Regulation Number 51/POJK.03/2017

Abstract

This study aims to analyze the effect of disclosing sustainability reports which are proxied into 4 aspects, namely economic aspects, environmental aspects, social aspects and governance aspects on company performance. This research was conducted on banking companies listed on the Indonesia Stock Exchange for the period 2017-2020. Quantitative research methods using secondary data, namely financial reports or annual reports and reports that are the object of research. Data analysis used multiple linear regression analysis. The calculation of economic aspects, environmental aspects, social aspects and governance aspects uses the standards according to the Financial Services Authority Regulation Number 51/POJK.03/2017 concerning the Implementation of Sustainable Finance for Financial Services Institutions, Issuers and Public Companies. The results of the study indicate that the influence of the economic aspect has an effect and is significant on the company's performance. Environmental aspects have an effect and are significant on the company's performance. While the social aspect does not affect the company's performance. The governance aspect has no effect on the company's performance.

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Published

2022-12-30

How to Cite

Vivi, V., Wanta, D., & Noviantoro, R. (2022). THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON COMPANY PERFORMANCE: Empirical Study on Banking Companies Listed on the Indonesian Stock Exchange for The Period 2017-2020. Accounting and Finance Research Letters, 1(1), 8–17. Retrieved from https://journal.privietlab.org/index.php/AFRL/article/view/193
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