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The Relationship of Sustainability Reporting Disclosure and Firm Performance, Risk, Value: Study on Banking Sub-Sector Companies Listed Into Indonesia Stock Exchange (IDX) 2016-2020

Ainuna, Alfiana Mufti and Trisnawati, Rina (2022) The Relationship of Sustainability Reporting Disclosure and Firm Performance, Risk, Value: Study on Banking Sub-Sector Companies Listed Into Indonesia Stock Exchange (IDX) 2016-2020. In: The 4th International Conference on Business and Banking Innovations (ICOBBI) 2022.

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Abstract

There are several cases related to environmental and social issues as a result of the firm's activities in various countries including Indonesia. It’s the firm's responsibility for the impact. Sustainability reporting disclosure is the fimr’s effort to maintain commitment and public trust by providing information about the firm’s activities from an economic, social and environmental perspective. The purpose of this research is to analyze the relationship of sustainability reporting disclosure and performance, risk, firm value in banking sub-sector companies listed into Indonesia Stock Exchange (IDX) in 2016-2020. This research is a quantitative research using the Pearson bivariate correlation test which was processed using SPSS version 25. The population of this research is the banking sub-sector companies listed into Indonesia Stock Exchange (IDX) in 2016-2020 & the sample selection uses purposive sampling so that 55 samples are obtained. This sustainability reporting disclosure follows the latest guidelines from GRI, G4. The results of this research show that relationship of the sustainability reporting disclosure and firm risk. Then, there is no relationship of the sustainability reporting disclosure and firm performance and firm value. Keywords: Sustainability Reporting, Firm Performance, Firm Risk, Firm Value.

Item Type: Conference or Workshop Item (Paper)
Subjects: 300 - SOCIAL SCIENCE > 332.17 - BANKING SERVICES
Divisions: ICOBBI (International Conference of Business and Banking Innovations)
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 22 Jun 2022 03:34
Last Modified: 28 Jun 2022 02:18
URI: http://eprints.perbanas.ac.id/id/eprint/9261

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