Pengaruh Sustainability Report terhadap Kinerja Keuangan Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2025
サステナビリティ報告がインドネシア証券取引所上場銀行の財務業績に与える影響（2021-2025年） (AI 翻訳)
Rachmaudina Digna Fadhilah, Elsa Imelda
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所に上場する銀行セクター27社を対象に、サステナビリティ報告書の開示（経済、環境、社会の各次元）が財務業績（ROA）に与える影響を分析した。パネルデータ回帰分析の結果、経済次元の開示はROAに負の有意な影響を与える一方、環境・社会次元の開示は有意な影響を示さなかった。企業規模はROAに正の影響を与えた。
English
This study examines the effect of sustainability report disclosure (economic, environmental, social dimensions) on financial performance (ROA) of 27 Indonesian banks listed on the IDX from 2021-2025 using panel data regression. Results show that economic disclosure negatively affects ROA, while environmental and social disclosures have no significant impact. Firm size positively affects ROA.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
インドネシアの銀行セクターの事例だが、日本の金融機関が新興国市場におけるサステナビリティ開示と財務パフォーマンスの関連性を理解する上で参考になる。特に、経済次元の開示がROAに負の影響を与える結果は、開示コストと便益のバランスを再考させる。
In the global GX context
This paper adds emerging market evidence to the global debate on the financial materiality of sustainability disclosure. The negative effect of economic disclosure on profitability may prompt discussions on disclosure burden versus investor demand. For global practitioners, it highlights sector-specific dynamics in banking.
👥 読者別の含意
🔬研究者:Provides empirical evidence on sustainability disclosure-financial performance link in an emerging market banking context, with implications for materiality assessment.
🏢実務担当者:Banks may use these findings to evaluate the cost-benefit of sustainability disclosure, particularly economic dimension, and its impact on profitability.
🏛政策担当者:Regulators in emerging markets can note that mandatory sustainability disclosure may have unintended negative effects on bank profitability, warranting careful design.
📄 Abstract（原文）
This study aims to analyze the effect of Sustainability Report disclosure on the financial performance of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The population consists of banking sector companies listed on the IDX. Using the purposive sampling method, a sample of 27 companies was obtained, resulting in 116 observations after the removal of outlier data. The independent variables are Sustainability Report disclosures, consisting of the economic dimension (Economic Disclosure Index/EcDI), the environmental dimension (Environmental Disclosure Index/EnDI), and the social dimension (Social Disclosure Index/SoDI). The dependent variable is financial performance, proxied by the profitability ratio Return on Assets (ROA). In addition, firm size (SIZE) and leverage (LEV) are used as control variables. This study employs a quantitative approach using panel data regression analysis. Based on the Chow Test, Hausman Test, and Lagrange Multiplier Test conducted using EViews 12, the Random Effect Model (REM) was selected as the most appropriate model. The results show that EcDI disclosure has a negative and significant effect on ROA, while firm size (SIZE) has a positive and significant effect on ROA. Meanwhile, EnDI, SoDI, and leverage (LEV) have no significant effect on ROA.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.56672/fat9ph22first seen 2026-07-18 06:30:27
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。