BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Vol. 19 No. 2 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan

PERAN KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE PADA PENGUNGKAPAN SUSTAINABILITY REPORT

Daniel Ortega Sitanggang (Atma Jaya Catholic University of Indonesia)
SettingsHyasshinta Dyah Sweztika Lukitaning Paramitadewi (Atma Jaya Catholic University of Indonesia)

Article Info

Publish Date
07 Feb 2023

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.

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Journal Info
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Website

Abbrev

BALANCE

Publisher

Universitas Katolik Indonesia Atma Jaya

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Akuntansi, Auditing dan Keuangan BALANCE, hadir untuk memfasilitasi peneliti dalam mendesiminasi hasil-hasil penelitian maupun karya ilmiah di bidang akuntansi. Fokus jurnal adalah pada bidang terkait akuntansi seperti akuntansi keuangan, akuntansi biaya, akuntansi manajemen, pengauditan, ...