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All Journal BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Daniel Ortega Sitanggang
Atma Jaya Catholic University of Indonesia
Economics, Econometrics & Finance Education Social Sciences

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PERAN KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE PADA PENGUNGKAPAN SUSTAINABILITY REPORT Daniel Ortega Sitanggang; SettingsHyasshinta Dyah Sweztika Lukitaning Paramitadewi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 2 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i2.3847

Abstract

This study aims to analyze financial performance and good corporate governance's role in sustainability reports. The method used in this research is descriptive analysis method and multiple linear analysis, and the data is processed through Statistical Package for the Social Sciences (SPSS) version 23. This study shows that financial performance positively affect sustainability reports. Meanwhile, good corporate governance proxies with committee audit positively influence sustainability reports compared to the independent commissioner.
Co-Authors Paramitadewi, Hyasshinta Dyah S. L.