Aspek Kinerja Keberlanjutan Terhadap Manajemen Aset Serta Dampaknya Pada Nilai Perusahaan Perbankan 10 Besar Di Indonesia

Authors

  • Mulyaningtyas Mulyaningtyas Institut Teknologi dan Bisnis Asia

DOI:

https://doi.org/10.30742/equilibrium.v20i1.3458

Keywords:

Sustainable Performance, Asset Management, Company Value, Banking

Abstract

The financial services sector provides comprehensive support to create sustainable economic growth by aligning economic, environmental and social interests in accordance with the sustainable finance work plan initiated by the Financial Services Authority. OJK in accelerating sustainable finance has realized it in the issuance of the Sustainable Finance Roadmap in 2015 - 2019 and continued in the second phase from 2020 to 2024. Almost 50% of banks in Indonesia representing 91% of Indonesia's total banking market assets show an increasing commitment to implementing sustainable finance, as measured by their Sustainability Reports. The aim of the research is to determine the influence of economic, environmental and social aspects on asset management and their impact on company value.  The analysis method used is quantitative descriptive, using secondary data in the form of sustainability reports and financial statements obtained through www.idx.co.id. with purpose sampling techniques obtained by 10 bank entities. The data was processed by multiple regression techniques with intervening variables of path analysis. The results of the study Aspects of sustainability performance do not directly affect asset management and company value, while aspects of sustainability performance through asset management have an indirect effect on and company value.

References

Agnes Sawir. (2004). Analisis Kinerja Keuangan dan Perencanaan Keuangan Perusahaan. Jakarta: PT. Gramedia Pustaka Utama (Vol. 2).

Budi Rustandi Kartawinata, Dkk. (2020). Manajemen Keuangan (Sebuah Tinjauan Teori dan Praktis). In Penerbit Widina.

Chandra, M., & Augustine, Y. (2019). Pengaruh Green Intellectual Capital Index Dan. Jurnal Magister Akuntansi Trisakti, 6(1), 45–70.

Harmoni, A. (2013). Stakeholder-based analysis of sustainability report: a case study on mining companies in IndonesiaHarmoni. International Conference on Eurasian Economies, 7A, 204–210.

Husnan, S. (2014). Manajemen Keuangan Teori dan Penerapan (Keputusan Jangka Panjang). In None.

Julita, J., Oktariyani, A., Atika, Darminto, Handayani, S. R., Harahap, S. S., Ardian, A. V., Andini, R., Raharjo, K., Efendi, A. F. W., Wibowo, S. S. A., Suharsimi, A., Ginting, M. C., Kasmir, Subramanyam, W., John, J., Ardiyanto, F. D., Hapsari, E. I., Widati, L. W., … Rahar, K. (2014). Analisa Laporann Keuangan. In Bandung: CV Alfabeta (Vol. 3, Issue 1).

Latifa Harija, Sumayyah, D. S. (2023). Pengaruh Kinerja Keuangan, Intellectual Capital, Financial, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020. 4(1), 17–29. doi: https://doi.org/10.31949/jaksi.v4i1.3164

Sawitri, A. P., & Setiawan, N. (2019). Analisis Pengaruh Pengungkapan Sustainability Report, Kinerja Keuangan, Kinerja Lingkungan Terhadap Nilai Perusahaan. Journal of Business & Banking, 7(2). doi: 10.14414/jbb.v7i2.1397

Sejati, B. P., & Prastiwi, A. (2015). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Dan Nilai Perusahaan. Diponegoro Journal of Accounting, 0(0), 195–206.

Downloads

Published

2024-04-05

Issue

Vol. 20 No. 1 (2024): April

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work