Daniel Ortega Sitanggang, SettingsHyasshinta Dyah Sweztika Lukitaning Paramitadewi
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引用次数: 0
摘要
本研究旨在分析财务绩效和良好的公司治理在可持续发展报告中的作用。本研究使用的方法是描述性分析方法和多元线性分析，数据使用SPSS (Statistical Package for The Social Sciences)第23版进行处理。本研究表明，财务绩效正向影响可持续发展报告。同时，与独立专员相比，良好的公司治理代理与委员会审计对可持续发展报告有积极影响。
PERAN KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE PADA PENGUNGKAPAN SUSTAINABILITY REPORT
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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