Siagian, Margareth Hasian (2025) Pengaruh Good Corporate Governance Dan Financial Performance Terhadap Pengungkapan Sustainability Report Pada Perusahaan Perbankan Yang Terdaftar Di Bei Periode 2019-2023. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effect of Good Corporate Governance (GCG) and Financial Performance on the disclosure of sustainability reports in banking companies in Indonesia. Regulation POJK No. 51/POJK.03/2017 mandates the implementation of sustainable finance; however, environmental disclosures remain relatively lower compared to social and economic aspects. The research variables include managerial ownership, independent commissioners, board of directors, audit committee, and return on assets (ROA). This study employs a quantitative approach using secondary data from 15 banks listed on the Indonesia Stock Exchange during the 2019–2023 period, resulting in 75 firm-year observations. Data were analyzed using multiple linear regression with SPSS version 26. The results indicate that managerial ownership, independent commissioners, board of directors, and ROA have a positive and significant effect on sustainability report disclosure, while the audit committee has a significant but negative effect. The coefficient of determination (R²) of 0.766 shows that the model explains 76.6% of the variation in disclosure. Theoretically, these findings reinforce the Stakeholder Theory and Triple Bottom Line, emphasizing that good governance and strong financial performance enhance sustainability accountability. Practically, this study encourages regulators and bank management to strengthen the role of audit committees in supporting more effective and transparent sustainability reporting.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1501-3550 Banking |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Margareth Hasian Siagian | ||||||||
| Date Deposited: | 03 Nov 2025 07:19 | ||||||||
| Last Modified: | 03 Nov 2025 07:19 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/46007 |
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