The Effect of Sustainability Reporting Disclosure, Environment, Social and Governance Rating, and Digital Banking Transactions on Firm Value with Financial Performance as an Intervening Variable (Case Study on Commercial Bank in Indonesia)

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Marissa Triyani
Indra Siswanti


The purpose of this study is to examine the effect of disclosure on sustainability reporting (SR), environmental, social, and governance (ESG) ratings, and digital banking transactions on firm value (PBV) with financial performance (ROA) as an intervening variable. This study's population consists of eight Indonesian commercial banks listed on the Indonesia Stock Exchange and classified as KBMI 3 or 4 that released financial and sustainability reports between 2018 and 2022. The data analysis approach of this study is quantitative, with a casual design processed using Eviews 12. The result of this study shows that disclosure of sustainability reporting has a positive and significant influence on firm value of KBMI 3 and 4 category banks, whereas ESG ratings, digital banking transactions, and company performance have no effect.

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