Effect of Sustainable Report (CSR) on Return on Asset (ROA), Return on Equity (ROE) and Good Corporate Governance (GCG) (Empirical Study on Banking Companies for the 2016-2019 Period)

Sulbahri, Rifani Akbar; Syamsurijal,; Fuadah, Luk Luk; Sidiq, Sa’adah

doi:10.2991/aebmr.k.220304.005

Cited by 4 publications

(6 citation statements)

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“…As a result of BRR being a required reporting practice in India, there is a growing interest in comparing the Business responsibilities reporting practices of public and private sector organizations. Adani / Kuey, 30 (5), l a t , e Nancy Gupta Transmission Ltd., a commercial sector organization, and National Thermal Power Corporation, a public sector company, have been chosen for the purpose of the study. Adani Trans reported fifty-two contents out of seventy-four in both the financial years 2016-17 and 2017-18, the company did not enhance its BRR standards over the course of the year.…”

Section: Literature Related To Business Responsibility Reportingmentioning

confidence: 99%

“…Descriptive statistics.The findings of the descriptive analysis show the average, median, maximum, and minimum(AkbarSulbahri et al, 2022). The financial performance variable (roe) had a mean value of 2.06 with a range of 0.01 to 24.65.…”

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confidence: 95%

“…The interests of all of a company's stakeholders should be respected, and That while going through the companies believes that effective stakeholder engagement process is important for achieving the ESG goals. Companies has mapped with internal ( senior / Kuey, 30 (5), l a t , e Nancy Gupta the company should respond to their needs leaders, manager, employees, board of director) and external stakeholder (rural communities, urban slum communities, customer, investors).…”

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confidence: 99%

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The Sectorial Analysis Of Moderating Effect Of Business Responsibility And Sustainability Reporting On The Financial Performance And Investor Reaction

Gupta,

Mittal,

Rana

2024

Kuey

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Purpose – This paper attempts to provide significant information as an indicator of non-financial reporting. Business responsibility and sustainability reporting has gained less attention in pre-existing pieces of literature. The purpose of this study is to examine the relationship between financial performance and investor reaction in the four sectors. Further, the study has also aimed to identify the moderating role of business responsibility and sustainability reporting on financial performance and investor reaction in sectors. There are four sectors considered such as oil and gas industry, fast moving consumer goods sector, health sector and Information technology sector. Design/Methodology/Approach: This research is based on secondary data. Data was gathered from the company's annual report to analyze the financial performance and BRSR Report. Data on investor reaction gathered from the websites of NSE and BSE. Financial performance is independent variable in this study model. Financial performance consists of four dimensions return on equity, current ratio, debt-equity ratio, and earning per share. In addition, E-views have been adopted to apply regression on data to examine the relationship between variables. Findings: Findings revealed that financial performance has a significant and positive impact on investors. The study also demonstrates that all industries have positively impacted and supported results. Practical/Research Implications: This study has implications for investors who have been making investment decisions solely based on information about the firm's financial performance. Specifically, investors can understand the impact of sustainability reports while making an investment decision. Originality/ Value- This paper adds significant contribution to industry and investor decision making. India has contributed fewer documents in this research area. There is significant potential in India.

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Section: Literature Related To Business Responsibility Reportingmentioning

confidence: 99%

mentioning

confidence: 95%

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confidence: 99%

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The Sectorial Analysis Of Moderating Effect Of Business Responsibility And Sustainability Reporting On The Financial Performance And Investor Reaction

Gupta,

Mittal,

Rana

2024

Kuey

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“…Several researchers, such as those cited in references [4][5][6][7][8][9][10][11], advocate that CSR exerts a substantial and beneficial impact on financial performance, specifically reflected in the return on assets. According to their viewpoint, companies are advised to maximize all facets of social responsibility to uphold enduring and sustainable financial performance.…”

Section: Csr and Financial Performancementioning

confidence: 99%

The influence of CSR and environmental performance on profitability

Susilawati,

Syarief,

Gunawan

et al. 2024

E3S Web of Conf.

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This research seeks to investigate how corporate social responsibility (CSR) and environmental performance impact the financial profitability of a company. The approach employed is a quantitative methodology utilizing cross-sectional regression analysis with a sample comprising 72 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study findings reveal that the impact of CSR ( b=0,11;p-value=0,07) on financial performance is inconclusive. This is due to companies being unable to validate that their social responsibility aligns with community expectations, indicating no clear effect of CSR and environmental performance on company profitability.. On the other hand, environmental performance( b=0,07;p-value=0,00) affects the profitability of the company. This condition can be achieved because within the framework of legitimacy theory, the public considers that industrial waste processing carried out by the companies that are the sample in this study has a good impact on the company’s environment, which in turn will increase competitive advantage and ultimately increase company profits.

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“…GCG can be realized if the company fulfills the principles of transparency, accountability, responsibility, independence and fairness, and equality. In this case, emission disclosure can be used as an effort to realize these principles (Sulbahri & Fuadah, 2022).…”

Section: Introductionmentioning

confidence: 99%

Factors influencing the carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019

Utami

2022

IJRBS

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This study aims to determine the factors influencing carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019. The research approach used in this study is a quantitative approach of the Explanatory Research type to explain the relationship between the independent and dependent variables through hypothesis testing. The sample selection was used using a purposive sampling method with the following criteria. Data in the form of financial reports and company annual reports were obtained from the website of the Indonesia Stock Exchange ICMD (Indonesian Capital Market Directory), and www.finance.yahoo.com. The data used in this study are time series and cross-section data. Based on the research that has been done, it can be concluded that the Good Corporate Governance variable has a positive and significant effect on Carbon Emissions Disclosure; Managerial Ownership Variables have a negative and significant effect on Carbon Emissions Disclosures; firm Value Variables do not affect Carbon Emissions Disclosures, Leverage Variables do not affect Carbon Emissions Disclosures, Company Size Variables have a positive and significant effect on Carbon Emissions Disclosures, Good Corporate Governance Variables, Managerial Ownership, Firm Value, Leverage and Firm Size jointly influence Carbon Emissions Disclosure. The results of this study can provide information for regulators, company management, investors, creditors, and other interested parties to understand the importance of the supervisory function in a company.

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Effect of Sustainable Report (CSR) on Return on Asset (ROA), Return on Equity (ROE) and Good Corporate Governance (GCG) (Empirical Study on Banking Companies for the 2016-2019 Period)

Cited by 4 publications

References 0 publications

The Sectorial Analysis Of Moderating Effect Of Business Responsibility And Sustainability Reporting On The Financial Performance And Investor Reaction

The Sectorial Analysis Of Moderating Effect Of Business Responsibility And Sustainability Reporting On The Financial Performance And Investor Reaction

The influence of CSR and environmental performance on profitability

Factors influencing the carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019

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