5 Citations (Scopus)

Abstract

Sustainability reporting is a model of reporting company information to stakeholders that integrates several reports, namely financial, social, and environmental, which are integrated in one reporting package. The purpose of sustainability reports is to provide information to stakeholders that the company does not merely prioritise aspects of profit, but also pays attention to social factors and environmental sustainability. This study aims to investigate whether disclosure of sustainability reporting on banking companies that are measured using content analysis is influenced by bank soundness, which includes risk profile non performing loans (NPL) and loan to deposit ratios (LDR), good corporate governance (GCG), earnings that use ROA as indicators, and capital that is measured by CAR ratio. The sample used is 7 conventional banks in Indonesia that was determined using the purposive sampling method, while the period of analysis was from 2014-2018. Multiple regression analysis was used to analyse the data. The results show that NPL, LDR and CAR don't affect the disclosure of sustainability reporting. While the GCG and earning (ROA) do influence the disclosure of sustainability reports in conventional banking companies in Indonesia.

Original languageEnglish
Pages (from-to)237-247
Number of pages11
JournalInternational Journal of Innovation, Creativity and Change
Volume10
Issue number12
Publication statusPublished - 2020

Keywords

  • Good corporate governance
  • Loan to deposit ratio
  • Non performing loan
  • Return on assets and capital adequacy ratio
  • Sustainability reporting

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