Alista, Meilisa Minoda (2026) Pengaruh Financial Performance terhadap Sustainability Report Quality dengan Good Corporate Governance sebagai Variabel Moderasi (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022–2024). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effect of financial performance on the quality of sustainability reports, with good corporate governance as a moderating variable. The research uses a quantitative approach with secondary data obtained from annual reports and sustainability reports of mining companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The research sample was determined using purposive sampling based on companies that consistently publish annual reports and sustainability reports between 2022-2024 and use the GRI 2021 standards in preparing their sustainability reports. Data analysis was carried out using Partial Least Squares-Structural Equation Modeling (PLS-SEM) through the SmartPLS application. The results of the study show that financial performance does not have a significant effect on the quality of sustainability reports. Besides that, good corporate governance hasn't been able to strengthen the relationship between financial performance and the quality of sustainability reports, which shows that implementing good corporate governance still can't boost financial performance effectiveness in driving higher-quality sustainability reporting. This study is expected to contribute to the development of literature on sustainability reporting and serve as a reference for companies, investors, regulators, and other stakeholders in improving the quality of sustainability reports.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Meilisa Minoda Alista | ||||||||
| Date Deposited: | 08 Jul 2026 06:42 | ||||||||
| Last Modified: | 08 Jul 2026 07:16 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54795 |
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