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All Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Meilisa Minoda Alista
Universitas Pembangunan Nasional Veteran Jawa Timur
Economics, Econometrics & Finance

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Pengaruh Financial Performance dan Government Ownership terhadap Sustainability Report Quality dengan GCG sebagai Variabel Moderasi Meilisa Minoda Alista; Endah Susilowati
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.5127

Abstract

This study aims to examine the effect of financial performance and government ownership on sustainability report quality, with good corporate governance (GCG) serving as a moderating variable. The study employs a quantitative approach using secondary data obtained from the companies' annual reports and sustainability reports. The population consists of 65 mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a purposive sampling technique, 20 companies were selected, resulting in a total of 60 observations over three years. The data were analyzed using SmartPLS 4 software. The findings indicate that financial performance has not contributed to improving sustainability report quality. Likewise, good corporate governance has not strengthened the contribution of financial performance to sustainability report quality. In contrast, government ownership contributes to enhancing sustainability report quality. However, good corporate governance has not strengthened the contribution of government ownership to sustainability report quality.
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