Sustainable Finance Disclosure on Banking Sector in Indonesia: The Relationship Esg with Company Performance and Institutional Ownership

Derry, Wanta and Vinola, Herawati (2021) Sustainable Finance Disclosure on Banking Sector in Indonesia: The Relationship Esg with Company Performance and Institutional Ownership. Journal of Research in Business and Management, 9 (12). pp. 6-12. ISSN (Online) 2347-3002

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Abstract

The aim of this study was to find out on how sustainable finance disclosure on banking sector in Indonesia, speificially to examine the relationship between ESG with company performance and institutional ownership on BUKU 3, BUKU 4 and Foreign Bank.. This study used information from Sustainability Report and Annual Report published by each company during period of 2016 to 2019. The sampling method used in this study was purposive sampling, with the total samples in this study were 37 samples. This study conducted in 2 research model. First model, the independent variables are ESG performance on the company’s performance (ROA) and institutional ownership (foreign, private, local government/regional-owned enterprise, and government/state-owned enterprise) as moderating variable. The second model, the independent variable is ownership on ESG performance as dependant variable.. The analysis used in this study are multiple regression analysis and moderated regression analysis using the SPSS program. The results showed on the first model showed that, governance performance negatively influence company performance , environmental performance positively influence company performance, social performance negatively influence company performance, private ownership is notmoderate the influence between SR Disclosure and company performance, foreign ownership isnot moderate the influence between SR Disclosure and company performance, local government ownership is notmoderate the influence between SR disclosure and company performance, and government ownership moderate the influence between SR Disclosure and company performance. Meanwhile the second model showed that private ownership negatively influence SR Disclosure, foreign ownership positively influence SR disclosure, local government ownership negatively influence SR disclosure, and government ownership positively influence SR Disclosure.

Item Type:	Article
Uncontrolled Keywords:	Sustainabel financial, banking, company performance, institutional ownership
Subjects:	300 Social Science/Ilmu Sosial > 332.1 Banks/Bank, Perbankan
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Julia Ningsih Perpustakaan
Date Deposited:	12 Apr 2023 06:14
Last Modified:	12 Apr 2023 07:16
URI:	http://repository.unsada.ac.id/id/eprint/5999

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