Subiyanto, Bambang and Ariestantya Sujana, Rizkika (2022) Disclosure of Sustainability Reporting, Corporate Governance Perception Index and Their Effect on Corporate Financial Performance (Empirical Study of Companies Participating in CGPI Reporting & Listing on the Indonesia Stock Exchange 2016-2020). Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5 (3). pp. 19133-19141. ISSN 2615-3076
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Abstract
Sustainability reporting can build interest in shareholders with a
long-term vision and help demonstrate how to increase company
value in terms of social and environmental issues. The purpose of
this study was to determine the effect of the disclosure of
sustainability reporting, corporate governance perception index on
financial performance. The financial performance variable as
measured by the return on assets of the companies participating in
the 2016-2020 Corporate Governance Perception Index. The
amount of data in this study were 61 companies with 8 companies
being the research sample, and the total number of observations
was 40. Types of data in this study is secondary data obtained from
the Indonesian stock exchange and the official website of each
company. Data collection in this study used purposive sampling
technique. The analysis technique used is multiple linear
regression analysis. Data processing using SPSS 25. The results of
the study show that sustainability reporting and corporate
governance perception index have an effect on financial
performance.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory |
| Divisions: | Artikel > Ekonomi |
| Depositing User: | Users 30 not found. |
| Date Deposited: | 06 Oct 2022 03:31 |
| Last Modified: | 06 Oct 2022 03:31 |
| URI: | https://repository.unas.ac.id/id/eprint/5642 |
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