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August 20, 2025International Journal of Applied Business and International ManagementOpen Access

Investigating the Effect of Disclosure of Sustainability Reports, Leverage, and Company Size on Financial Performance in the Banking Sector

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Authors

MPMonica Lestari ParamitaUniversitas Pembangunan Nasional Veteran YogyakartaJPJanuar Eko PrasetioUniversitas Pembangunan Nasional Veteran Yogyakarta

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Implication

Quantitative analysis reveals sustainability report disclosure and company size improve financial performance in banks, suggesting a shift toward stakeholder governance.

Key Points

  • Sustainability report disclosure positively affects financial performance, enhancing accountability and profitability.
  • Return on Assets (ROA) increased significantly in response to sustainability reporting, with a coefficient of 0.365.
  • Analysis involved secondary data from 19 banks listed on the Indonesia Stock Exchange over three years, totaling 61 data points.
  • Findings underscore the importance of transparency and company scale in boosting banking performance, aligning with stakeholder theory.

Cite This Study

Paramita et al. (2025) studied this question.

synapsesocial.com/papers/68af35e9cf1dd9ea359ea594https://doi.org/10.32535/ijabim.v10i2.3969
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Effect of Shareholder Pressure, Profitability, Leverage and Company Size on the Sustainability Report Quality2025
  2. 2ESG Disclosure and Financial Performance: The Moderating Role of Firm Size in Indonesian Banking Sector2025 · 4 citations
  3. 3The Effect of Financial Ratios and Sustainability Report Disclosure on Company Value2025 · 1 citations
  4. 4The Effect of Profitability, Leverage, Liquidity, and Company Size on Sustainability Report Disclosure with Corporate Governance as a Moderating Variable in Energy Sector Companies in 2019-20232025
  5. 5The Effect of Sustainability Reporting on Corporate Financial Performance: Empirical Study on Energy Sector Companies Listed on the Indonesia Stock Exchange 2020-20242025