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        <dc:title>PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING DAN GREEN INNOVATION TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2020-2024</dc:title>
        <dc:creator>Fathatu Riskiyana, NIM.: 22108040022</dc:creator>
        <dc:subject>657.42 Akuntansi</dc:subject>
        <dc:description>This study aims to examine the effect of sustainability reporting (environmental,&#13;
social, and governance dimensions) and green innovation (green product and green&#13;
process innovation) on financial performance proxied by Return on Assets (ROA)&#13;
in banking companies listed on the Indonesia Stock Exchange during the 2020–&#13;
2024 period. Employing a quantitative explanatory approach, secondary data were&#13;
derived from annual reports, sustainability reports, and Bloomberg ESG scores. A&#13;
purposive sampling technique combined with Z-score outlier elimination yielded&#13;
81 observations from 18 commercial banks. Panel data regression analysis using&#13;
the Random Effect Model (REM) with robust standard errors reveals that,&#13;
simultaneously, all independent variables significantly affect financial&#13;
performance. Partially, the environmental dimension exerts a positive and&#13;
significant effect on ROA, whereas the social dimension has a negative and&#13;
significant effect. The governance dimension and green process innovation show&#13;
positive but insignificant effects, while green product innovation indicates a&#13;
negative and insignificant effect. These findings suggest that environmental&#13;
transparency effectively mitigates agency costs and enhances profitability, whereas&#13;
social disclosure and green innovation initiatives within the Indonesian banking&#13;
sector remain in an exploratory phase where early implementation costs outweigh&#13;
immediate financial returns.</dc:description>
        <dc:date>2026-08-11</dc:date>
        <dc:type>Thesis</dc:type>
        <dc:type>NonPeerReviewed</dc:type>
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        <dc:identifier>https://digilib.uin-suka.ac.id/id/eprint/78121/1/22108040022_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf</dc:identifier>
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        <dc:identifier>https://digilib.uin-suka.ac.id/id/eprint/78121/2/22108040022_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf</dc:identifier>
        <dc:identifier>  Fathatu Riskiyana, NIM.: 22108040022  (2026) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING DAN GREEN INNOVATION TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2020-2024.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   </dc:identifier></oai_dc:dc>
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