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All Journal Jurnal Ilmiah Manajemen Kesatuan
Nur Rahmadani
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya, Indonesia
Economics, Econometrics & Finance Social Sciences

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The Influence of Good Corporate Governance, Corporate Social Responsibility, and Sustainability Reporting Disclosure on Financial Performance Ibrahim; Mulyana Machmud; Nur Rahmadani; Hasanuddin
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4077

Abstract

The mining sector significantly contributes to Indonesia’s economic growth but faces challenges in financial stability, governance, and social and environmental responsibility. This study examines the impact of good corporate governance, corporate social responsibility, and sustainability reporting on the financial performance of mining companies listed on the Indonesia Stock Exchange from 2020 to 2022. Using secondary data from IDX financial reports, 18 firms were selected through purposive sampling. Data analysis involved assumption testing, multiple linear regression, and hypothesis testing using SPSS 26. Results indicate that good corporate governance positively and significantly affects financial performance, suggesting that strong governance enhances financial outcomes. In contrast, corporate social responsibility and sustainability reporting do not show significant effects, implying that social and sustainability initiatives have yet to translate into measurable financial gains. The findings suggest that mining companies should strengthen governance practices to improve transparency and investor confidence, while enhancing the quality and implementation of corporate social responsibility and sustainability reporting to create greater long-term economic value.
Co-Authors Hasanuddin Ibrahim Mulyana Machmud