THE EFFECT OF DSCLOSURE OF SUSTAINABILITY REPORTS, LEVERAGE, AND COMPANY SIZE ON FINANCIAL PERFORMANCE IN THE BANKING SECTOR

Paramita, Monica Diah (2025) THE EFFECT OF DSCLOSURE OF SUSTAINABILITY REPORTS, LEVERAGE, AND COMPANY SIZE ON FINANCIAL PERFORMANCE IN THE BANKING SECTOR. International Journal of Applied Business & International Management (IJABIM), 10 (2). pp. 246-260. ISSN E-ISSN: 2621-2862 P-ISSN: 2614-7432

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Abstract

Sustainability’s rising importance in banking has prompted greater transparency through sustainability reports. OJK Regulation No. 51/POJK.03/2017 mandates this
reporting to strengthen accountability and promote responsible business
conduct. This study aims to examine the effect of sustainability report disclosure,
leverage, and company size on the financial performance of banking
companies listed on the Indonesia Stock Exchange (IDX), specifically measured
by Return on Assets (ROA), during the 2021-2023 period. A quantitative
approach was used, employing secondary data obtained from 19 banks
over a three-year period (2021-2023), resulting in 61 sample data points. The results indicate that sustainability report disclosure has a positive and significant effect on financial performance, with a coefficient of 0.365 and a significance value of 0.000. Company size also shows
a significant positive effect (coefficient of 0.071, p-value of 0.000). However, leverage has no significant effect on financial performance. These findings suggest that transparency in sustainability reporting and firm scale play key roles in enhancing bank profitability, supporting stakeholder-oriented governance in the banking sector. This study reinforces stakeholder theory, demonstrating the value of transparent sustainability practices in enhancing performance

Item Type:	Article
Additional Information:	Monica Diah Paramita (Penulis - 142210227) ; Januar Eko Prasetio (Pembimbing)
Uncontrolled Keywords:	Banking Sector; Company Size; Financial Performance (ROA); Stakeholder Theory; Sustainability Report Disclosure
Subjek:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > (S1) Akuntansi
Depositing User:	Indah Lestari
Date Deposited:	18 Nov 2025 03:06
Last Modified:	18 Nov 2025 03:08
URI:	http://eprints.upnyk.ac.id/id/eprint/45500

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