PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING DAN GREEN INNOVATION TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2020-2024NIM.: 22108040022Fathatu RiskiyanaauthorThis study aims to examine the effect of sustainability reporting (environmental, social, and governance dimensions) and green innovation (green product and green process innovation) on financial performance proxied by Return on Assets (ROA) in banking companies listed on the Indonesia Stock Exchange during the 2020– 2024 period. Employing a quantitative explanatory approach, secondary data were derived from annual reports, sustainability reports, and Bloomberg ESG scores. A purposive sampling technique combined with Z-score outlier elimination yielded 81 observations from 18 commercial banks. Panel data regression analysis using the Random Effect Model (REM) with robust standard errors reveals that, simultaneously, all independent variables significantly affect financial performance. Partially, the environmental dimension exerts a positive and significant effect on ROA, whereas the social dimension has a negative and significant effect. The governance dimension and green process innovation show positive but insignificant effects, while green product innovation indicates a negative and insignificant effect. These findings suggest that environmental transparency effectively mitigates agency costs and enhances profitability, whereas social disclosure and green innovation initiatives within the Indonesian banking sector remain in an exploratory phase where early implementation costs outweigh immediate financial returns.657.42 Akuntansi2026-08-11UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS EKONOMI DAN BISNIS ISLAMThesis