Sustainable Banking Disclosure and Bank Efficiency: Intellectual Capital as a Moderation Variable

Authors

  • Ahmad Waluya Jati Faculty of Economic and Business, University of Muhammadiyah Malang
  • Masiyah Kholmi Faculty of Economic and Business, University of Muhammadiyah Malang
  • Wardatul Jannah Faculty of Economic and Business, University of Muhammadiyah Malang

DOI:

https://doi.org/10.55927/eajmr.v3i7.10053

Keywords:

Bank Efficiency, Intellectual Capital, Sustainable Banking Disclosure

Abstract

The purpose of this research is to examine how sustainable banking transparency affects bank efficiency and the moderating effect of intellectual capital. The research sample consists of banks that were listed on the Indonesia Stock Exchange in 2020–2022. Disclosure in sustainable banking is measured by content analysis. The bank efficiency value was obtained using the Data Envelopment Analysis (DEA) method. The research approach makes use of panel data regression. Ninety observations were gathered between 2020 and 2022 using the purposive sample approach. The study's conclusions show that information about sustainable banking has little bearing on bank efficiency. Intellectual capital can strengthen the link between bank efficiency and sustainable banking disclosure.

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Published

2024-07-29

How to Cite

Jati, A. W., Kholmi , M. ., & Jannah, W. . (2024). Sustainable Banking Disclosure and Bank Efficiency: Intellectual Capital as a Moderation Variable. East Asian Journal of Multidisciplinary Research, 3(7), 2987–3004. https://doi.org/10.55927/eajmr.v3i7.10053

Issue

Vol. 3 No. 7 (2024): July 2024

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Articles

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Copyright (c) 2024 Ahmad Waluya Jati, Masiyah Kholmi , Wardatul Jannah

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