Analisis Pengungkapan Sustainable Development Goals dan Tata Kelola Perusahaan di Perusahaan Financial Technology

Iwan Suhardjo (Fakultas Bisnis dan Manajemen, Universitas Internasional Batam)
Meiliana Meiliana (Fakultas Bisnis dan Manajemen, Universitas Internasional Batam)
Meiviana Meiviana (Fakultas Bisnis dan Manajemen, Universitas Internasional Batam)
Fanny Derista (Fakultas Bisnis dan Manajemen, Universitas Internasional Batam)
Vivian Frederica (Fakultas Bisnis dan Manajemen, Universitas Internasional Batam)
Riris Sulistiyowati (Fakultas Bisnis dan Manajemen, Universitas Internasional Batam)

E-JURNAL AKUNTANSI
Vol 34 No 2 (2024)

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