The Effect of Sustainability Financial Disclosure, Sustainability Governance and Financing In The Sustainable Business Activities Category On The Share Price of Banks Listed On The Indonesia Stock Exchange

Nikita Trinanda Derzhava, Juniati Gunawan
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Abstract

This research aims to determine the influence of sustainable financial disclosure, sustainable governance and financing in the category of sustainable business activities on banking share prices listed on the Indonesia Stock Exchange. Based on data processing from 40 banks listed on the Indonesia Stock Exchange, the results showed that sustainable financial disclosure using the GRI FS indicator had a significant positive effect on the share prices of banks listed on the Indonesia Stock Exchange. Meanwhile, sustainability governance does not have a significant effect on the price of banking shares listed on the Indonesia Stock Exchange, and environmental costs do not have a significant effect on the price of banking shares listed on the Indonesia Stock Exchange
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可持续商业活动类别中的可持续财务披露、可持续治理和融资对印尼证券交易所上市银行股价的影响
本研究旨在确定可持续财务披露、可持续治理和可持续商业活动类融资对印尼证券交易所上市银行股价的影响。根据对印尼证券交易所 40 家上市银行的数据处理,结果显示,使用 GRI FS 指标的可持续财务信息披露对印尼证券交易所上市银行的股价有显著的积极影响。同时,可持续发展治理对在印尼证券交易所上市的银行股股价没有显著影响,环境成本对在印尼证券交易所上市的银行股股价也没有显著影响。
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