SKRIPSI DIGITAL
Analysis of the Effect of Disclosure of Environmental, Social, Economic, and Governance Performance on Return on Assets (ROA) of Islamic Commercial Banks in Indonesia in 2019 - 2023 = Analysis of the Effect of Disclosure of Environmental, Social, Economic, and Governance Performance on Return on Assets (ROA) of Islamic Commercial Banks in Indonesia in 2019 - 2023
Naila Fatkhurohmah, NIM. 4.42.21.0.21, " Analysis of the Effect of Disclosure of Environmental, Social, Economic, and Governance Performance on Return on Assets (ROA) of Islamic Commercial Banks in Indonesia in 2019 - 2023", Applied Bachelor Thesis at the Islamic Banking Study Program, Department of Accounting, Semarang State Polytechnic under the guidance of Mr Saniman Widodo, S.E., M.M., and Mrs Mella Katrina Sari, S.ST., M.M. 30 January 2025, 131 pages.
ABSTRACT
This study aims to determine the significance of the effect of Disclosure of Environmental, Social, Economic and Governance Performance on Return on Assets (ROA) of Islamic Commercial Banks in Indonesia for the 2019-2023 Period both simultaneously and partially.
The population in this study were all Islamic Commercial Banks in Indonesia totalling 14 banks. While the samples in this study were 10 Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK) for the 2019-2023 period using purposive sampling techniques. The analysis model used is the Panel Data Regression Analysis Model, while the analysis technique uses the simultaneous significance test (F Test), the coefficient of determination test (R2 Test), and the partial significance test (t Test) processed with the Eviews 13 programme.
The results of proving the hypothesis and discussion prove that Disclosure of Environmental, Social, Economic, and Governance Performance simultaneously has a significant effect on Return on Assets (ROA) of Islamic Commercial Banks in Indonesia for the 2019-2023 Period. Disclosure of Environmental Performance partially has a negative but significant effect, Social Performance partially has a positive and significant effect, Economic Performance partially has a negative and insignificant effect, Governance Performance has a positive but insignificant effect on Return on Assets (ROA) of Islamic Commercial Banks in Indonesia for the 2019-2023 Period.
Keywords: Return on Assets (ROA), Sustainability Report, Disclosure of
Environmental Performance, Social Performance, Economic
Performance, Governance Performance.
Tidak tersedia versi lain
Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah