PENGARUH KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP SUSTAINABILITY REPORT PADA PERUSAHAAN BUMN YANG LISTED DI BEI

Abstract

This  study  aims  to  examine  the  effect  of  the  financial performance  and  good  corporate governance on sustainability report. Financial performance is measured using ROA. Good corporate governance mechanisms used are managerial ownership, independent commissioner board, board of directors and independent audit committee. The population is state-owned companies listed in the Indonesia Stock Exchange during 2011-2014. A purposive sampling method is used as a sampling method and 13 companies are selected as samples. A multiple linear regression analysis using SEM-PLS program is employed as a data analysis tool. The results show that the ROA, the board of directors, and audit committees affect sustainability reports; while managerial ownership and independent board do not affect sustainability reports.

Keywords: financial performance, good corporate governance, sustainability report.