PENTINGNYA LAPORAN KEBERLANJUTAN BAGI PERBANKAN DI INDONESIA

Ayu Aulia Oktaviani, Vinola Herawaty, Yohana Yohana, Nur Isnaini

Abstract


Abstrak – Pentingnya Laporan Keberlanjutan bagi Perbankan di Indonesia  

Tujuan Utama – Penelitian ini berupaya untuk membuktikan pengaruh pengungkapan laporan keberlanjutan terhadap nilai perusahaan menggunakan dua variabel kontrol, yaitu return on asset dan loan to deposit ratio.

Metode – Penelitian ini menggunakan metode regresi linier berganda. Sampel penelitian ini adalah laporan keberlanjutan dan laporan keuangan perusahaan sektor perbankan yang listing di Bursa Efek Indonesia selama tahun 2018-2022.

Temuan Utama – Penelitian ini membuktikan pengungkapan laporan keberlanjutan memicu nilai perusahaan. Selain itu, nilai perusahaan juga ditemukan berpengaruh negatif terhadap loan to deposit ratio. Walaupun demikian, nilai perusahaan terbukti tidak dipengaruhi oleh return on asset.

Implikasi Teori dan Kebijakan - Penelitian ini menunjukkan bahwa teori pemangku kepentingan, legitimasi, dan sinyal dapat menghasilkan rancangan strategi tujuan pembangunan berkelanjutan bagi perusahaan perbankan. Oleh karena itu, Investor dapat melihat pengungkapan laporan keberlanjutan perusahaan untuk memprediksi nilai perusahaan.

Kebaruan Penelitian - Kebaruan penelitian ini adalah penggunaan variabel kontrol return on asset dan loan to deposit ratio pada pengujian variabel.

Abstract – The Importance of Sustainability Reports for Banking in Indonesia

Main Purpose – This study seeks to prove the effect of sustainability report disclosure on firm value using two control variables: return on assets and loan-to-deposit ratio.

Method – This study uses multiple linear regression as the method. The samples are sustainability and financial reports of banking sector companies listed on the IDX during 2018-2022.

Main Findings – This study proves that sustainability reports disclosure triggers corporate value. In addition, firm value harms the loan-to-deposit ratio. Even so, it is proven that firm value is not affected by return on assets.

Theory and Practical Implications - This study shows that stakeholder, legitimacy, and signalling theories can produce strategic designs for sustainable development objectives for banking companies. Therefore, investors can look at the company's sustainability report disclosures to predict the company's value.

Novelty - The novelty of this research is the use of control variables return on assets and loan-to-deposit ratio in variable testing.


Keywords


bank; harga saham; laporan berkelanjutan; nilai perusahaan

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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.1.13

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