Sustainability Report: The Role towards Stock Return of Banking Sector
Journal Title: Journal of Economics, Finance and Management Studies - Year 2022, Vol 5, Issue 02
Abstract
The purpose of this study is to gather empirical evidence on the effect of sustainability report disclosure on stock returns in banking sector companies listed in the category of BUKU 3 and BUKU 4 on the IDX for the 2019–2020 period. In this study, 23 banks were sampled, including local and foreign banks listed in the category of BUKU 3 and BUKU 4. The quantitative research method was used, with a pre-test and post-test hypothesis testing approach using the SPSS 26 program. The findings show a significant difference in stock returns before and after the bank discloses the sustainability report in accordance with Financial Services Authority Regulation (POJK) Number 51 of 2017.
Authors and Affiliations
Susilawat
Keywords
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- EP ID EP706922
- DOI 10.47191/jefms/v5-i2-20
- Views 126
- Downloads 0
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