PENGARUH SUSTAINABLE BANKING DISCLLOSURE DAN FINANCIAL PERFORMANCE TERHADAP EFISIENSI BANK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

This study aims to empirically test and analyze the effect of sustainable banking disclosure and financial performance on bank efficiency with institutional ownership as a moderating variable. The study population includes the banking sector listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study uses 81 companies as samples determined by the purposive sampling method. Hypothesis testing was carried out using SPSS version 25 with multiple linear regression data analysis techniques and Moderated Regression Analysis (MRA) to test moderation. The results of the study indicate that sustainable banking disclosure has an effect on bank efficiency. Meanwhile, financial performance measured using return on assets (ROA) does not affect bank efficiency. In addition, institutional ownership does not moderate the effect of sustainable banking disclosure or financial performance measured using return on assets (ROA) on bank efficiency.