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)

DOI

10.2991/aebmr.k.220304.005How to use a DOI?

Keywords

Sustainable Report (CSR); Return on Asset; dan Return on Equity

Abstract

Financial ratios are significant to analyze the company’s financial performance. Regarding the number of financial ratios, this study will only discuss two profitability ratios that can be affected by the Sustainability Report, namely ROA and ROE. In addition to profitability, the disclosure of sustainability reports needs to be supported by companies that implement Good Corporate Governance. This study aims to see the effect of sustainable reporting (CSR) on ROA, ROE, and GCG. The method used in this research is quantitative research and based on the characteristics of the problem, the researcher uses descriptive analysis research. The results of the study indicate that the sustainable report affects return on assets. The sustainable report affects the return on equity of the sustainable report variable. The partial test results show that the sustainable report does not affect good corporate governance. Partially, the sustainable report affects return on assets and return on equity, which concludes that the study accepts H1 and H2. In contrast, the sustainable report does not affect good corporate governance. The conclusion of this study is to reject H3.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Rifani Akbar Sulbahri
AU  - Syamsurijal
AU  - Luk Luk Fuadah
AU  - Sa’adah Sidiq
PY  - 2022
DA  - 2022/03/08
TI  - 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)
BT  - Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)
PB  - Atlantis Press
SP  - 34
EP  - 41
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220304.005
DO  - 10.2991/aebmr.k.220304.005
ID  - Sulbahri2022
ER  -