Arista, Puput and Gunarsih, Tri (2020) ANALISIS PENGARUH SUSTAINABILITY REPORTING TERHADAP KESEHATAN BANK DENGAN METODE RGEC PADA BANK UMUM PERIODE 2013-2017. In: Seminar Nasional dan Call For Paper 2020 : “Paradigma Pengembangan Ekonomi Kreatif di Era 4.0”. STIE Widya Wiwaha, Yogyakarta, pp. 19-32. ISBN 978-602-51174-9-7
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Abstract
This study aims to analyze the effect of Sustainability Reporting disclosures on bank health. The bank health as dependent variable measured by the Risk, Good Corporate Governance, Earning, and Capital (RGEC) method. TheRisk Profile proxied by the ratio of Non Performing Loans (NPL) and Loan to Deposit Ratio (LDR), Earning proxied by Return on Assets (ROA) and Capital proxied by the Capital Adequacy Ratio (CAR) ratio. The independent variables are Sustainability Reporting economic, environmental and social dimensions. The population in this study is the Commercial Bank 2013-2017 period. The purposive sampling employed in this study. The results of the study show that the Sustainability Reporting economic dimension has a significant adverse effect on the health of the bank, while the Sustainability Reporting environment and social dimensions have a significant positive impact on the health of the bank. The results suggest that not all of theSustainability Reporting disclosure dimension has a positive effect on bank health. Keywords: Sustainability Reporting, Risk, Good Corporate Governance, Earning, Capital
| Item Type: | Book Section |
|---|---|
| Subjects: | B. Manajemen B. Manajemen > Manajemen Keuangan |
| Divisions: | S1 Manajemen |
| Depositing User: | Library STIE Widya Wiwaha |
| Date Deposited: | 27 Jan 2020 04:19 |
| Last Modified: | 05 Feb 2020 02:13 |
| URI: | http://eprint.stieww.ac.id/id/eprint/1090 |
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