Good Corporate Governance, Sustainability Report and Company Performance

Luh Gde Pasek Puspa Dewi (Faculty of Economic and Business, Udayana University, Indonesia)
I Gusti Ayu Made Asri Dwija Putri (Faculty of Economic and Business, Udayana University, Indonesia)

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

This research was conducted to determine the relationship between goodcorporate governance mecanism and sustainability reports on companyfinancial performance. Research data collection was carried out oncompanies that were registered on the Indonesia Stock Exchange (IDX)in the 2018-2021 research period with a population of all companies inthe raw goods and energy sector. There were 18 companies thatpublished sustainability reports and annual reports in that period.Samples were taken as many as 13 companies with 38 observationsamples through purposive sampling. Multiple linear regressionanalysis was used as a data analysis technique. The results of theresearch observations produce good corporate governance by proxies forthe board of directors and managerial ownership, as well assustainability reports that have a positive influence on companyperformance. Meanwhile, good corporate governance with auditcommittee proxies and institutional ownership has no effect on companyperformance.