E-JURNAL AKUNTANSI
Vol 34 No 2 (2024)

Mekanisme Good Corporate Governance, Sustainability Report, dan Kinerja Keuangan Perusahaan

Luh Gde Pasek Puspa Dewi (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
I Gusti Ayu Made Asri Dwija Putri (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
27 Jan 2024

Abstract

This research was conducted to determine the relationship between good corporate governancemecanismand sustainability reports on company financial performance. Research data collection was carried out on companies that were registered on the Indonesia Stock Exchange (IDX) in the 2018-2021 research period with a population of all companies in the raw goods and energy sector. There were 18 companies that published sustainability reports and annual reports in that period. Samples were taken as many as 13 companies with 38 observation samples through purposive sampling. Multiple linear regression analysis was used as a data analysis technique. The results of the research observations produce good corporate governance by proxies for the board of directors and managerial ownership, as well as sustainability reports that have a positive influence on company performance. Meanwhile, good corporate governance with audit committee proxies and institutional ownership has no effect on company performance. Keywords:Good Corporate Governance; Sustainability Report; Company Performance; Return on Assets.

Copyrights © 2024






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...