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All Journal Jurnal Kelautan : Indonesian Journal of Marine Science and Technology Balance Vocation Accounting Journal Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Jurnal Abdi Insani Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Formosa Journal of Multidisciplinary Research (FJMR) Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Jurnal Bisnis dan Kewirausahaan
Rina Ambarwati
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THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND SUSTAINABILITY AUDITS ON THE IMPLEMENTATION OF SDGS IN PUBLIC COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Rina Ambarwati; Abu Naim; Andika Mugi Gumilang; Ervina Yennie Permananingrum; Ahmad Pauji; Ilwin Hadi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 9 (2025): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i9.1025

Abstract

The implementation of Sustainable Development Goals (SDGs) in public companies in Indonesia is becoming increasingly demanded as attention to sustainability issues grows. However, not all companies are able to optimally integrate the SDGs. This issue raises questions about the factors influencing the level of SDG implementation, particularly the role of Good Corporate Governance (GCG) and sustainability audits. This research aims to analyze the influence of GCG and sustainability audits on the implementation of SDGs in public companies listed on the Indonesia Stock Exchange. The research method uses a quantitative approach with purposive sampling technique and a total of 100 respondents from management and staff related to company sustainability. Data were analyzed using SPSS thru validity testing, reliability testing, classical assumptions testing, multiple linear regression, and hypothesis testing (t-test and F-test). The research results indicate that GCG and sustainability audits simultaneously have a positive and significant effect on the implementation of SDGs, with a contribution of 61.2%. Partially, both variables also have a significant effect. This finding confirms that strengthening good corporate governance and conducting credible sustainability audits are important strategies for improving the successful implementation of SDGs in public companies in Indonesia.
Co-Authors Abu Naim Abu Naim Adelia Dwi Valentin Ahmad Pauji Aminudin, Dindin Andika Mugi Gumilang Atmaja, Sena Aziz, Zulfi Al Chyntia, Ingkak Dadang Dadang Egi Krisnanto Ervina Yennie Permananingrum Fajar Setiawan Faroqi, Fachmi Al Faroqi, Fahmi Al Gumilang, Andika Mugi Gunawan, Sandi Hadi, Ilwin Hamim, Thoat Helmas Septiyo Hadi Ilwin Hadi Ingkak Chintya Wangsih Krisnanto, Egi Lulu Fatihatul Uyun Misbakhul Munir Nardi Sunardi Nugraha, Wahyu Fajar Nurhillal, Zahroh Nurul Setiani Pauji, Ahmad Permananingrum, Ervina Yennie Perwitahasari, Resy Putri Yandika, Marvita Adelia Ramadhan, Muhammad Dhitya Riszaldi, Okta Romadhoni, Danu Noval Rosidawaty Rosidawaty Rosyidawati, Rosyidawati Rusmawati Rusmawati Rusmawati Rusmawati, Rusmawati S, Sugiono Sabina, Anida Adelia Siti Fatimatul Zuhroh Siti Maesaroh Sugiyono Sugiyono Sunardi, Nardi Ulinnuha, Nor Fatah Ulinuha, Nor Fattah