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All Journal Jurnal Keuangan dan Perbankan
Tamas Novak
Budapest Business School, H-1051 Budapest, Marko Street 29-31
Economics, Econometrics & Finance

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Bi-directional in sustainability reporting and profitability: A study in Indonesian banks and non-banks Tri Gunarsih; Setiyono Setiyono; Fran Sayekti; Tamas Novak
Jurnal Keuangan dan Perbankan Vol 24, No 1 (2020): January 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (607.343 KB) | DOI: 10.26905/jkdp.v24i1.3588

Abstract

We investigate the sustainability reporting differences in banks and non-banks sample firms and investigates reserve causality between sustainability reporting and profitability. The independent-sample t-test implemented to analyze the differences. The results report evidence that there are differences in sustainability reporting between the banks and non-bank. The average score of the sustainability reporting index in banks is higher than non-bank. The multiple regressions implemented in reserve causality between sustainability reporting and profitability. The empirical evidence shows that there is a negative relationship between sustainability reporting and profitability. We suggest that sustainability is merely a cost. The bi-directional relationship emerges in the economic and social dimension of sustainability reporting index. This result indicates that sustainability reporting influences firm performance and vice versa.JEL Classification: G21, G30 How to Cite:Gunarsih, T., Setiyono, Sayekti, F., Novak, T. (2020). Bi-directional insustainability reporting and profitability: A study in Indonesian banks and non-banks. Jurnal Keuangan dan Perbankan, 24(1), 20-29.DOI: https://doi.org/10.26905/jkdp.v24i1.3588
Co-Authors Fran Sayekti Setiyono Setiyono Tri Gunarsih