PERAN MEDIASI SUSTAINABILITY DISCLOSURE DALAM HUBUNGAN ANTARA CORPORATE GOVERNANCE DAN FIRM PERFORMANCE DI INDONESIA
Total View This Week0
Total View This Week0
Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Nastiti, Ayu Murwani
Subject
HG Finance
Datestamp
2023-08-30 01:22:57
Abstract :
This study aims to determine the effect of sustainability disclosure mediating between corporate governance and firm performance, referring to the quantitative method that utilizes secondary data by taking data from the Indonesia Stock Exchange (IDX). The corporate governance variable uses the effectiveness of the Board and Audit Committee. The population in this study are non-financial companies listed on the Indonesia Stock Exchange in 2017-2021, with a sample of 490 samples. The analytical method in this study uses data processing software STATA 17. Based on the results of the analysis that has been carried out, it can be concluded that board effectiveness has a positive effect on firm performance, audit committee has a positive effect on firm performance, board effectiveness has a positive effect on sustainability disclosure, audit committee has a positive effect on sustainability disclosure, sustainability disclosure has a positive effect on firm performance, sustainability disclosure can mediate board effectiveness on firm performance, but sustainability disclosure can mediate audit committees on firm performance.
This study aims to determine the effect of sustainability disclosure mediating between corporate governance and firm performance, referring to the quantitative method that utilizes secondary data by taking data from the Indonesia Stock Exchange (IDX). The corporate governance variable uses the effectiveness of the Board and Audit Committee. The population in this study are non-financial companies listed on the Indonesia Stock Exchange in 2017-2021, with a sample of 490 samples. The analytical method in this study uses data processing software STATA 17. Based on the results of the analysis that has been carried out, it can be concluded that board effectiveness has a positive effect on firm performance, audit committee has a positive effect on firm performance, board effectiveness has a positive effect on sustainability disclosure, audit committee has a positive effect on sustainability disclosure, sustainability disclosure has a positive effect on firm performance, sustainability disclosure can mediate board effectiveness on firm performance, but sustainability disclosure can mediate audit committees on firm performance.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
