Kuncoro, Dyas Aji (2025) Pengaruh Green Banking Disclosure, Sustainability Report Disclosure, dan Enterprise Risk Management Disclosure Terhadap Kinerja Keuangan. Masters thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
cover.pdf Download (889kB) |
|
Text (Bab 1)
bab 1.pdf Download (302kB) |
|
Text (Bab 2)
bab 2.pdf Restricted to Repository staff only until 28 August 2027. Download (487kB) |
|
Text (Bab 3)
bab 3.pdf Restricted to Repository staff only until 28 August 2027. Download (350kB) |
|
Text (Bab 4)
bab 4.pdf Restricted to Repository staff only until 28 August 2027. Download (508kB) |
|
Text (Bab 5)
bab 5.pdf Download (181kB) |
|
Text (Daftar Pustaka)
daftar pustaka.pdf Download (210kB) |
|
Text (Lampiran)
lampiran.pdf Restricted to Repository staff only until 28 August 2027. Download (264kB) |
Abstract
This study examines the influence of Green Banking (GB), Sustainability Report (SR), and Enterprise Risk Management (ERM) on financial performance, which is proxied by Return on Assets (ROA). The study aims to analyze and test the effect of three independent variables on financial performance, while also addressing inconsistencies in previous research findings and explaining the causes of banking profitability fluctuations in Indonesia. This research focuses on conventional commercial banks listed in the Indonesia Sustainable Finance Initiative (IKBI) during the period of 2019-2023. Researchers collected secondary data, namely annual and sustainability reports, from each company's website. The research population includes every banking company operating and listed in IKBI during that period. Researchers selected 50 observation units as a sample using a purposive sampling technique that aligned with the study's criteria. The analysis method used was Structural Equation Model-Partial Least Square (SEM-PLS), with the assistance of SmartPLS 4 software. The results show that the disclosure of Green Banking (GB) and Sustainability Report (SR) does not have a statistically significant effect on financial performance. This indicates that the implementation of sustainability practices has not been fully reflected in financial responses in the short term. In contrast, ERM is proven to have a positive and significant influence on the company's financial performance.
| Item Type: | Thesis (Masters) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economics |
||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Dyas Aji Kuncoro Dyas | ||||||||
| Date Deposited: | 28 Aug 2025 08:44 | ||||||||
| Last Modified: | 28 Aug 2025 08:44 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/41872 |
Actions (login required)
 |
View Item |