Good Corporate Governance Terhadap Corporate Sustainability Performance (Studi Empiris Perusahaan Sektor Konsumsi yang Terdaftar di BEI Tahun 2022-2024)

Putri, Azzahra (2026) Good Corporate Governance Terhadap Corporate Sustainability Performance (Studi Empiris Perusahaan Sektor Konsumsi yang Terdaftar di BEI Tahun 2022-2024). Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG), proxied through the size of the Board of Commissioners, the education of the Board Chair, the size of the Top Management Team (TMT), and the education of the CEO on Corporate Sustainability Performance (CSP), proxied through economic sustainability performance, environmental sustainability performance, and social sustainability performance in consumer sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. CSP measurement was carried out using the Global Reporting Initiative (GRI) 2021 standards with a Triple Bottom Line approach. This research uses a quantitative approach by utilizing secondary data in the form of annual reports and sustainability reports of consumer sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The research sample was determined using purposive sampling, resulting in 46 companies with 138 observation data points. Data analysis was conducted using panel data regression with the help of STATA software, through the stages of regression model selection, assumption testing, and hypothesis testing. The results show that the size of the Board of Commissioners, the education of the Board Chair, and the education of the CEO have a positive and significant impact on economic, environmental, and social sustainability performance. Meanwhile, the size of the Top Management Team shows differing effects on each dimension, being negatively associated with economic sustainability performance but positively associated with environmental and social sustainability performance. These findings indicate that corporate governance characteristics, particularly the quality of the board and company leadership, play an important role in enhancing Corporate Sustainability Performance, although the effect of top management team size depends on the sustainability dimension being analyzed. Keywords: Good Corporate Governance, Corporate Sustainability Performance, GRI 2021, Consumer Sector

Item Type:

Thesis (Undergraduate)

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