%A NIM.: 22108040022 Fathatu Riskiyana
%O Rosyid Nur Anggara Putra, S Pd., M.Si.
%T PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING DAN GREEN INNOVATION TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2020-2024
%X This 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.
%K Sustainability Reporting, Green Innovation, Kinerja Keuangan,
Return on Assets (ROA), Perbankan
%D 2026
%I UIN SUNAN KALIJAGA YOGYAKARTA
%L digilib78121