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Meiviana
Faculty of Economic and Business, International University of Batam, Indonesia
Economics, Econometrics & Finance

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Analysis of Sustainable Development Goals Disclosure and Corporate Governance in Financial Technology Companies Iwan Suhardjo; Meiliana; Meiviana; Fanny Derista; Vivian Frederica; Riris Sulistiyowati
E-Jurnal Akuntansi Vol. 34 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The research aims to investigate the impact of Disclosure of SustainableDevelopment Goals (SDGs) and Corporate Governance on the performance ofFinTech companies in Indonesia. This research took the population of FinTechcompanies on the Indonesia Stock Exchange (BEI) that published sustainability reports for 2020-2022, namely 7 companies. Tests using the multiple regression method as research results show that SDGs disclosure has a negative impact on company performance in the short term because switching to sustainable practices requires significant initial investment. In addition, corporate governance has a positive impact on company performance because good governance is believed to increase operational efficiency thereby increasing profits for the company.
Co-Authors Fanny Derista Iwan Suhardjo Meiliana Riris Sulistiyowati Vivian Frederica