Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)

<Previous Article In Volume
Next Article In Volume>

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)

Authors
Rifani Akbar Sulbahri1, *, Syamsurijal2, Luk Luk Fuadah3, Sa’adah Sidiq4
1Sriwijaya University
2Sriwijaya University
3Sriwijaya University
4Sriwijaya University
*Corresponding Author, Email: rifaniakbar.sulbahri@univ-tridinanti.ac.id
Corresponding Author
Rifani Akbar Sulbahri
Available Online 8 March 2022.
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.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
8 March 2022
ISBN
10.2991/aebmr.k.220304.005
ISSN
2352-5428
DOI
10.2991/aebmr.k.220304.005How to use a DOI?
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.

Cite this article

risenwbib
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  -