ANALISIS PENERAPAN SUSTAINABLE DEVELOPMENT GOALS (SDGs) DAN SUSTAINABILITY REPORT TERHADAP PROFITABILITAS (STUDI KASUS PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 – 2022)

Abstract

This research purpose was to test whether there was an effect of the Sustainable Development Goals (SDGs) and the Sustainability Report on Profitability. The independent variable in this research was the Sustainable Development Goals (SDGs) and Sustainability Report. Meanwhile, the dependent variable was Profitability. The population used in this research was companies and banks registered on the IDX in 2020-2022. Several samples used were 29 banking companies. The Data Collection method used a purposive sampling technique. Data analysis used was multiple linear regression analysis processes using SPSS version 22. Research results showed that implementing Sustainable Development Goals (SDGs) did not have a significant effect on profitability while the Sustainability Report affected the economic dimension of profitability.