Bibliometrik Sustainability Report pada Perbankan Indonesia Tren Publikasi dan Perspektif Masa Depan Section Articles
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Oct 9, 2025
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Abstract
Using a bibliometric approach, this study analyzes the development of scientific publications related to Sustainability Reports in the Indonesian banking sector in the last five years (2020–2024). The analysis was conducted on 124 articles obtained through the Publish or Perish (PoP) software and analyzed using VOSviewer. The results of the study show that the trend of publications regarding Sustainability Reports has increased significantly every year. Bibliometric visualization also indicates a shift in research focus from merely disclosing Sustainability Reports to integrating sustainability into business strategies, green financial product innovations, and the environmental impact of banking policies. The direction of Sustainability Report research in the future is predicted to develop into a more in-depth study related to its influence on banking business strategies, the effectiveness of implementing sustainable financial policies, and how this industry can mitigate environmental and social risks. In addition, sustainability issues in the context of digital banking and financial technology (fintech) are also predicted to become part of academic studies that are developing along with increasing innovation in the financial sector.
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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
LPPM Politeknik Piksi Ganesha Indonesia
How to Cite
Hidhayati, A. T., Rahmi, A., Nadiar, R., Noor Hayatie, M., & Alfikri, R. (2025). Bibliometrik Sustainability Report pada Perbankan Indonesia: Tren Publikasi dan Perspektif Masa Depan. Jurnal E-Bis, 9(2), 857-868. https://doi.org/10.37339/e-bis.v9i2.2313
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Sumarta, N. H., Rahardjo, M., Satriya, K. K. T., Supriyono, E., & Amidjaya, P. G. (2023). Bank ownership structure and reputation through sustainability reporting in Indonesia". Social Responsibility Journal.
Triyani, M., & Siswanti, I. (2024). The Effect of Sustainability Reporting Disclosure, Environment, Social and Governance Rating, and Digital Banking Transactions on Firm Value with Financial Performance as an Intervening Variable (Case Study on Commercial Bank in Indonesia). Journal of Management and Economic Studies, 6(1), 17–37. https://doi.org/10.26677/TR1010.2024.1380
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Buallay, A., Fadel, S. M., Alajmi, J., & Saudagaran, S. (2020). Sustainability Reporting and Bank Performance after Financial Crisis: Evidence from Developed and Developing Countries. Competitiveness Review, 31(4), 747–770. https://doi.org/10.1108/CR-04-2019-0040/FULL/XML
Chandran M. C., S., B., S., & Santhoshkumar, N. (2024). Sustainable Banking: A Literature Review and Bibliometric Analysis. International Journal of Banking, Risk and Insurance, 12(1), 9–17. https://doi.org/10.21863/ijbri/2024.12.1.002
Dewi, I. A. S. P., & Ramantha, I. W. (2021). Good Corporate Governance, Ukuran Perusahaan, dan Sustainability Report dengan Kepemilikan Institusional Sebagai Pemoderasi. E-Jurnal Akuntansi, 31(6), 1451. https://doi.org/10.24843/eja.2021.v31.i06.p08
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133(April), 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
Greener, S. (2022). Evaluating Literature with Bibliometrics. Interactive Learning Environments, 30(7), 1168–1169. https://doi.org/10.1080/10494820.2022.2118463
GRI, G. R. I. (2021). Consolidated Set of the GRI Standards 2021.
Handayani, D. L., & Yuhertiana, I. (2024). Jurnal E-Bis : Ekonomi-Bisnis Pelaporan Keberlanjutan Pada Perguruan Tinggi : Sebuah Analisis. 8(2), 549–560.
Hapsari, M. D. (2023). Analisis Penerapan Laporan Keberlanjutan (Sustainability Report) Terhadap Nilai Perusahaan. Akuntansi 45, 4(1), 65–72. https://doi.org/10.30640/akuntansi45.v4i1.724
Hermawan, T., & Sutarti, S. (2021). Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Pengungkapan Sustainability Report. Jurnal Ilmiah Akuntansi Kesatuan, 9(3), 597–604. https://doi.org/10.37641/jiakes.v9i3.1209
Lulu, C. L. (2021). Stakeholder Pressure and the Quality of Sustainability Report: Evidence From Indonesia. Journal of Accounting, Entrepreneurship and Financial Technology (Jaef), 2(1), 53–72. https://doi.org/10.37715/jaef.v2i1.1864
OJK. (2017). Laporan Tahunan OJK 2017.
Pradipta, P., Khairunnisa, A., Yudistira, O., & Baradja, L. (2022a). Pengaruh Sustainability Report, Ukuran Dewan Direksi, Ukuran Perusahaan serta Leverage terhadap Kinerja Keuangan Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2020. Jurnal Ekonomi Trisakti, 2(2), 1517–1528. https://doi.org/10.25105/JET.V2I2.14944
Pradipta, P., Khairunnisa, A., Yudistira, O., & Baradja, L. (2022b). Pengaruh Sustainability Report, Ukuran Dewan Direksi, Ukuran Perusahaan Serta Leverage Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2018-2020. Jurnal Ekonomi Trisakti, 2(2), 1517–1528. https://doi.org/10.25105/jet.v2i2.14944
Pratiwi, A., Laila, K. Z., & Anondo, D. (2022). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan Perbankan di Indonesia. Jurnal Akuntansi Terapan Dan Bisnis, 2(1), 60–71. https://doi.org/10.25047/ASERSI.V2I1.3313
Pratiwi, A., Zakiyyatul Laila, K., & Anondo, D. (2022). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan Perbankan di Indonesia. Jurnal Akuntansi Terapan Dan Bisnis, 2(1), 60–71. https://doi.org/10.25047/asersi.v2i1.3313
Pujiningsih, V. D. (2020). Pengaruh Sustainability Report Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Pemoderasi. Jurnal Riset Akuntansi Dan Keuangan, 8(3), 579–594. https://doi.org/10.17509/jrak.v8i3.22841
Roviqoh, D. I., & Khafid, M. (2021). Profitabilitas dalam Memediasi Pengaruh Kepemilikan Institusional, Komite Audit, dan Ukuran Perusahaan terhadap Pengungkapan Sustainability Report. Business and Economic Analysis Journal, 1(1), 14–26. https://doi.org/10.15294/beaj.v1i1.30142
Sumarta, N. H., Rahardjo, M., Satriya, K. K. T., Supriyono, E., & Amidjaya, P. G. (2023). Bank ownership structure and reputation through sustainability reporting in Indonesia". Social Responsibility Journal.
Triyani, M., & Siswanti, I. (2024). The Effect of Sustainability Reporting Disclosure, Environment, Social and Governance Rating, and Digital Banking Transactions on Firm Value with Financial Performance as an Intervening Variable (Case Study on Commercial Bank in Indonesia). Journal of Management and Economic Studies, 6(1), 17–37. https://doi.org/10.26677/TR1010.2024.1380
Yunan, N., Kadir, & Anwar, K. (2021). Pengaruh Karakteristik Perusahaan, Kinerja Keuangan, Dan Corporate Governance Terhadap Sustainability Rreporting. Duconomics Sci-Meet (Education & Economics Science Meet), 1(01), 281–295. https://doi.org/10.37010/duconomics.v1.5454