Kosasih, Wihelmina Dea and Dr. Aulia Fuad Rahman, and Dr. Dra. Arum Prastiwi, (2021) Pengaruh Sustainable Banking Disclosure Terhadap Efisiensi Bank: Peran Media Pressure Sebagai Variabel Moderasi. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh sustainable banking disclosure terhadap efisiensi bank, serta menguji pengaruh media pressure sebagai variabel moderasi. Sampel penelitian ini adalah bank yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2019. Pengukuran sustainable banking disclosure menggunakan konten analisis dengan bantuan checklist. Nilai efisiensi bank didapatkan dengan menggunakan metode Data Envelopment Analysis (DEA). Metode penelitian menggunakan regresi data panel. Berdasarkan metode purposive sampling, terdapat 112 observasi yang diperoleh selama tahun 2012- 2019. Hasil penelitian ini menunjukkan sustainable banking disclosure tidak berpengaruh terhadap efisiensi bank. Media pressure dapat memperkuat hubungan sustainable banking disclosure terhadap efisiensi bank.
English Abstract
This study aims to examine the effect sustainable banking disclosure on bank efficiency and to assess the moderating effect of media pressure. The sample of this research is banks listed on the Indonesia Stock Exchange from 2012 to 2019. The sustainable banking disclosure was measured using analytical content with the help of a checklist, and the value of bank efficiency was obtained using Data Envelopment Analysis (DEA). The purposive sampling method resulted in 112 observations from 2012-2019 period, from which panel data regression was performed. This study finds that sustainable banking disclosure does not affect bank and that media pressure strengthens the effect of sustainable banking disclosure on bank efficiency.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | :0421020055 |
| Uncontrolled Keywords: | sustainable banking disclosure, efisiensi bank, media pressure, sustainable banking disclosure, bank efficiency, media pressure |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 27 Jul 2023 02:13 |
| Last Modified: | 27 Jul 2023 02:13 |
| URI: | http://repository.ub.ac.id/id/eprint/202152 |
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