PENGARUH UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN KUALITAS SUSTAINABILITY REPORT SEBAGAI VARIABEL MEDIASI PADA SEKTOR PERBANKAN 2022-2024

ABSTRAK
Kinerja keuangan sektor perbankan Indonesia menunjukkan dinamika yang berfluktuasi, di mana perbedaan skala aset tidak selalu sejalan dengan pola kinerja keuangan. Selain itu, terlepas dari adanya kewajiban pelaporan, masih terdapat kesenjangan antara kualitas laporan dan praktik aktual di lapangan. Penelitian ini menganalisis bagaimana ukuran perusahaan memengaruhi kinerja keuangan dengan kualitas sustainability report sebagai variabel mediasi pada sektor perbankan periode 2022-2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder. Dari populasi sebanyak 47 perbankan diperoleh 31 perusahaan melalui purposive sampling dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS versi 4.0. Hasil empiris menunjukkan ukuran perusahaan berpengaruh positif dan signifikan terhadap kinerja keuangan dan kualitas sustainability report. Namun, kualitas sustainability report tidak menunjukkan pengaruh signifikan terhadap kinerja keuangan serta gagal memediasi hubungan antara ukuran perusahaan dengan kinerja keuangan. Hal ini mengindikasikan bahwa pelaporan keberlanjutan sektor perbankan Indonesia perlu diintegrasikan ke dalam strategi bisnis dan penciptaan nilai jangka panjang, bukan sekadar pemenuhan regulasi.
Kata Kunci: Kinerja keuangan, Kualitas sustainability report, Ukuran perusahaan.

ABSTRACT
The financial performance of Indonesia’s banking sector exhibits fluctuating dynamics, where variations in asset scale do not always align with financial performance patterns. Furthermore, despite mandatory reporting requirements, a gap persists between the quality of sustainability reports and actual practices in the field. This study analyzes the impact of firm size on financial performance with sustainability report quality serving as a mediating variable, within the banking sector during the 2022-2024. A quantitative approach utilizing secondary data was employed. From a population of 47 banks, a sample of 31 companies was selected via purposive sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Smart PLS version 4.0. Empirical results indicate that firm size has a positive and significant effect on both financial performance and sustainability report quality. However, sustainability report quality does not significantly influence financial performance nor does it mediate the relationship between firm size and financial performance. These findings suggest that sustainability reporting in the Indonesian banking sector needs to be integrated into business strategies and long-term value creation, rather than serving merely as a means of regulatory compliance.
Keywords: Company size, Financial performance, Sustainability report quality.