Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Berkelanjutan Perusahaan Perbankan KBMI 3 Tahun 2023

Zahra Rabi’ulawali I.B.; Chara Pratami Tidespania Tubarad

doi:10.61132/jiesa.v3i2.2157

Authors

Zahra Rabi’ulawali I.B. Universitas Lampung
Chara Pratami Tidespania Tubarad Universitas Lampung

DOI:

https://doi.org/10.61132/jiesa.v3i2.2157

Keywords:

Firm Size, Foreign Ownership, KBMI 3, Profitability, Sustainability Report Index

Abstract

This study aims to examine the factors influencing the level of sustainability report disclosure based on OJK regulations in KBMI 3 banking companies listed on the Indonesia Stock Exchange in 2023. The level of sustainability disclosure is measured using the Sustainability Report Index (SR Index), constructed through content analysis of indicators stipulated in POJK No. 51/POJK.03/2017. The independent variables analyzed in this study include firm size, profitability proxied by Return on Assets (ROA) and Return on Equity (ROE), foreign ownership, and firm age. This research employs a quantitative explanatory approach using secondary data obtained from annual reports and sustainability reports. Data were analyzed using multiple linear regression with SPSS. The results indicate that firm size, foreign ownership, and firm age have a positive and significant effect on the level of sustainability report disclosure. Conversely, profitability measured by ROA and ROE does not have a significant effect. Simultaneously, all independent variables significantly influence sustainability report disclosure. These findings suggest that structural and ownership characteristics play a more dominant role in determining sustainability disclosure than financial performance, reflecting the regulator-driven nature of sustainability reporting in the Indonesian banking sector.

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