Journal of Governance, Taxation, and Auditing
Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress

The Effect of Good Corporate Governance, Corporate Social Responsibility, and Environmental Performance on Financial Performance in State-Owned Enterprises Listed on the Indonesia Stock Exchange in the 2019-2022 Period

Prasetya, I Kadek Doni Wira (Unknown)
Saputra, Komang Adi Kurniawan (Unknown)
Surasmi, Ida Ayu (Unknown)



Article Info

Publish Date
01 Apr 2026

Abstract

Study This aiming For analyze Influence Good Corporate Governance, Corporate Social Responsibility, and Environmental Performance On Financial Performance of State-Owned Enterprises Listed on the Indonesia Stock Exchange for the 2019-2022 Period . Research This due to fluctuations performance state-owned enterprise finances and difference results study previously related connection third factor the to performance finance . Research This use method quantitative with approach analysis panel data regression . Population in study This consists of of the 34 state-owned companies which then selected with technique purposive sampling , obtained 18 companies that met the requirements criteria research . The data used originate from report annual and reports sustainability company during period 2019-2022. The main theory used in study This is Institutional Theory. The results of the study show that Good Corporate Governance influential positive to performance finance . Corporate Social Responsibility influential positive to performance finance . While that , Environmental Performance influential negative to performance finance .

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Journal Info

Abbrev

JoGTA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal ...