KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Inklusi Keuangan dan Kredit Bermasalah Terhadap Kinerja Keuangan dengan Pengungkapan Pelaporan Berkelanjutan sebagai Pemoderasi

Leonardo Krishnanda (Institut Teknologi dan Bisnis Kalbis)
Nera Marinda Machdar (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
01 Dec 2022

Abstract

This research was aimed to know the impact of financial inclusion and non performing loan on financial performance with sustainability reporting disclosure as moderator. Financial performance is measured by ROAA, ROAE, and net income. In this study, the sample used are the conventional bank listed in Indonesia Stock Exchange (BEI) in 2013-2018 with 34 sample by using a purposive sampling technique. This research used panel data regression method with random effect approach model. The results show that financial inclusion has no impact by ROAA and ROAE, but has positive impact on net income. Non performing loan has negative impact by ROAA, ROAE, and net income. Sustainability reporting disclosure does not strengthen nor weaken the impact financial inclusion and non performing loan on ROAA and ROAE. Sustainability reporting disclosure strengthen the effect of financial inclusion on net income. Sustainability reporting disclosure weaken the effect of non performing loan on net income.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...