PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN

Micheline Kumala, Widyasari (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)

Jurnal Paradigma Akuntansi
Vol 2, No 4 (2020): Oktober 2020

The main purpose of this research is to determine the effects of sustainability reporting disclosure and corporate governance have had as an independent variable on a firm’s financial performance. This research has a total of 99 data out of 33 companies from different sectors that are listed on the Indonesia Stock Exchange (IDX). Econometric Views 10.0 is used in this research. The results shown in this research indicates that sustainability reporting and audit committee as one of the corporate governance proxies used in this research does not have any positive significance effect on financial performance, whereas, institutional ownership as the other proxy shows a positive significance effect.