Rebeca Arlinda Putri Indrasari

Pengaruh Pengungkapan Aspek-aspek Laporan Keberlanjutan terhadap Profitabilitas Perusahaan, Dimoderasi oleh Ukuran Perusahaan

Bank profitability, reflected by Return on Assets (ROA), is a key indicator of a bank's ability to generate earnings from its assets. Although some Indonesian banks maintain strong ROA performance, many continue to record profitability below the industry average. This condition highlights the importance of sustainable...