Mekanisme Good Corporate Governance, Sustainability Report, dan Kinerja Keuangan Perusahaan
| Main Authors: | Puspa Dewi, Luh Gde Pasek, Putri, I Gusti Ayu Made Asri Dwija |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2024
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| Online Access: |
https://ojs.unud.ac.id/index.php/akuntansi/article/view/100341 https://ojs.unud.ac.id/index.php/akuntansi/article/view/100341/54223 |
Daftar Isi:
- The research was conducted to determine the relationship between good corporate governance mechanisms and sustainability reports on company financial performance. Research data collection was carried out on companies that were registered on the Indonesia Stock Exchange (BEI) in the 2018-2021 research period with a population of all companies in the raw goods and energy sectors. There were 18 companies that published sustainability reports and annual reports during this period. Samples were taken from 13 companies with 38 observation samples through purposive sampling. Multiple linear regression analysis is used as a data analysis technique. The results of research observations produce good corporate governance with proxies for the board of directors and managerial ownership, and sustainability reports have a positive influence on company performance. Meanwhile, good corporate governance as a proxy for the audit committee and institutional ownership has no effect on company performance.