THE INFLUENCE OF RETURN ON EQUITY (ROE), CURRENT RATIO (CR) AND DEBT TO EQUITY RATIO (DER) ON SUSTAINABILITY REPORT DISCLOSURE

Abstract

This research is motivated by OJK Regulation No 51/POJK.03/2017, which requires companies other than environmental companies to disclose Sustainability report, including financial institutions, namely sharia banking.  However, in reality, many financial institutions including the sharia banking sector registered with the OJK for 2020-2022 have not been able to present sustainability reports or what is often known as sustainability report.  The purpose of this research is to determine and analyze 1) the effect of ROE on  sustainability report disclosure, 2) CR influence towards  sustainability report disclosure, 3) the effect of DER on  sustainability report disclosure, and 4) influence ROE, CR and DER  towards  sustainability report disclosure simultaneously. The method used in this research is a descriptive method with a quantitative approach. The sampling method used is engineering purposive sampling and produced 30 samples. The type of data used is secondary data from annual reports (annual report) and sustainability reports (sustainability report) sharia banking registered with the OJK. The results of this research state that ROE and CR has no effect on  sustainability report disclosure, DER has a significant effect on  sustainability report disclosure, and ROE, CR and DER simultaneously has a significant effect on  sustainability report disclosure.