ATIKA, ZAHRA RAMLI (2022) THE EFFECT OF SOCIAL DISCLOSURES ON PROFITABILITY (EMPIRICAL STUDY AT BANKING LISTED IN INDONESIA STOCK EXCHANGE). Diploma thesis, ANDALAS UNIVERSITY.
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Abstract
Over the years, there has been a growing trend towards corporate sustainability, with great interest from businesses, stakeholders, scholars and researchers, and companies are under increasing pressure to publish their sustainability reports. In recent years, more and more Indonesian companies, including the banking sector, have made such reports. The purpose of this study is to determine the impact of sustainability reports, especially social disclosure, on bank profitability as measured by return on assets (ROA), return on equity (ROE), and Operating Margin. The study targets banks listed on the Indonesia Stock Exchange and actively publishes full reports in the form of financial and sustainability reports for the 2017- 2019 period. There are a total of 46 banks. This study uses linear regression for data analysis. The results showed that social disclosure did not significantly affect ROA, ROE and operating margin
Item Type: | Thesis (Diploma) |
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Primary Supervisor: | Drs. Riwayadi, MBA., Ak., CA., CPMA., CSRA., CRP. |
Uncontrolled Keywords: | Sustainability Report, Social Disclosures, Profitability, Return on Assets, Return on Equity, Operating Margin. |
Subjects: | H Social Sciences > HG Finance |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | S1 Akuntansi Akuntansi |
Date Deposited: | 23 Dec 2022 03:09 |
Last Modified: | 23 Dec 2022 03:09 |
URI: | http://scholar.unand.ac.id/id/eprint/119820 |
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