Jurnal Ilmiah Manajemen Kesatuan
Vol. 13 No. 6 (2025): JIMKES Edisi November 2025

The Influence of Good Corporate Governance, Corporate Social Responsibility, and Sustainability Reporting Disclosure on Financial Performance

Ibrahim (Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya, Indonesia)
Mulyana Machmud (Institut Ilmu Sosial dan Bisnis Andi Sapada, Indonesia)
Nur Rahmadani (Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya, Indonesia)
Hasanuddin (Universitas Gorontalo, Indonesia)



Article Info

Publish Date
30 Nov 2025

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.

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Journal Info

Abbrev

jimkes

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Manajemen Kesatuan (JIMKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI ...