Analysis of Sustainable Development Goals Disclosure and Corporate Governance in Financial Technology Companies

Iwan Suhardjo (Faculty of Economic and Business, International University of Batam, Indonesia)
Meiliana (Faculty of Economic and Business, International University of Batam, Indonesia)
Meiviana (Faculty of Economic and Business, International University of Batam, Indonesia)
Fanny Derista (Faculty of Economic and Business, International University of Batam, Indonesia)
Vivian Frederica (Faculty of Economic and Business, International University of Batam, Indonesia)
Riris Sulistiyowati (Faculty of Economic and Business, International University of Batam, Indonesia)

E-Jurnal Akuntansi
Vol. 34 No. 2 (2024)

The research aims to investigate the impact of Disclosure of SustainableDevelopment Goals (SDGs) and Corporate Governance on the performance ofFinTech companies in Indonesia. This research took the population of FinTechcompanies 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.