{"title":"可持续发展报告披露、环境、社会和治理评级以及数字银行交易对企业价值的影响（以财务业绩为干预变量）（印度尼西亚商业银行案例研究","authors":"Marissa Triyani, Indra Siswanti","doi":"10.26677/tr1010.2024.1380","DOIUrl":null,"url":null,"abstract":"The purpose of this study is to examine the effect of disclosure on sustainability reporting(SR), environmental, social, and governance (ESG) ratings, and digital banking transactions on firm value (PBV) with financial performance (ROA) as an intervening variable. This study's population consists of eight Indonesian commercial banks listed on the Indonesia Stock Exchange and classified as KBMI 3 or 4 that released financial and sustainability reports between 2018 and 2022. Thedata analysis approach of this study is quantitative, with a casual design processed using Eviews 12. The result of this study shows that disclosure of sustainability reporting has a positive and significant influence on firm value of KBMI 3 and 4 category banks, whereas ESG ratings, digital banking transactions, and company performance have no effect.","PeriodicalId":508008,"journal":{"name":"Turk Turizm Arastirmalari Dergisi","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2024-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Effect of Sustainability Reporting Disclosure, Environment, Social and Governance Rating, and Digital Banking Transactions on Firm Value with Financial Performance as an Intervening Variable (Case Study on Commercial Bank in Indonesia)\",\"authors\":\"Marissa Triyani, Indra Siswanti\",\"doi\":\"10.26677/tr1010.2024.1380\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study is to examine the effect of disclosure on sustainability reporting(SR), environmental, social, and governance (ESG) ratings, and digital banking transactions on firm value (PBV) with financial performance (ROA) as an intervening variable. This study's population consists of eight Indonesian commercial banks listed on the Indonesia Stock Exchange and classified as KBMI 3 or 4 that released financial and sustainability reports between 2018 and 2022. Thedata analysis approach of this study is quantitative, with a casual design processed using Eviews 12. The result of this study shows that disclosure of sustainability reporting has a positive and significant influence on firm value of KBMI 3 and 4 category banks, whereas ESG ratings, digital banking transactions, and company performance have no effect.\",\"PeriodicalId\":508008,\"journal\":{\"name\":\"Turk Turizm Arastirmalari Dergisi\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-03-24\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Turk Turizm Arastirmalari Dergisi\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.26677/tr1010.2024.1380\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Turk Turizm Arastirmalari Dergisi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.26677/tr1010.2024.1380","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Effect of Sustainability Reporting Disclosure, Environment, Social and Governance Rating, and Digital Banking Transactions on Firm Value with Financial Performance as an Intervening Variable (Case Study on Commercial Bank in Indonesia)
The purpose of this study is to examine the effect of disclosure on sustainability reporting(SR), environmental, social, and governance (ESG) ratings, and digital banking transactions on firm value (PBV) with financial performance (ROA) as an intervening variable. This study's population consists of eight Indonesian commercial banks listed on the Indonesia Stock Exchange and classified as KBMI 3 or 4 that released financial and sustainability reports between 2018 and 2022. Thedata analysis approach of this study is quantitative, with a casual design processed using Eviews 12. The result of this study shows that disclosure of sustainability reporting has a positive and significant influence on firm value of KBMI 3 and 4 category banks, whereas ESG ratings, digital banking transactions, and company performance have no effect.
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