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Meiviana Meiviana
Fakultas Bisnis dan Manajemen, Universitas Internasional Batam
Economics, Econometrics & Finance

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Analisis Pengungkapan Sustainable Development Goals dan Tata Kelola Perusahaan di Perusahaan Financial Technology Iwan Suhardjo; Meiliana Meiliana; Meiviana Meiviana; Fanny Derista; Vivian Frederica; Riris Sulistiyowati
E-Jurnal Akuntansi Vol 34 No 2 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i02.p10

Abstract

The research aims to investigate the impact of Disclosure of Sustainable Development Goals (SDGs) and Corporate Governance on the performance of FinTech companies in Indonesia. This research took the population of FinTech companies 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. Keywords:Sustainable Development Goals; Corporate Governance; Company Performance
Co-Authors Fanny Derista Iwan Suhardjo Meiliana Meiliana Riris Sulistiyowati Vivian Frederica