IS GCG STRENGTHENING THE INFLUENCE BETWEEN SUSTAINABILITY REPORTING TO FINANCIAL PERFORMANCE? (A STUDY IN IDX COMPANIES)

Tri, Gunarsih and Ralina, Transistari and Ari, Rudatin (2020) IS GCG STRENGTHENING THE INFLUENCE BETWEEN SUSTAINABILITY REPORTING TO FINANCIAL PERFORMANCE? (A STUDY IN IDX COMPANIES). In: Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020). Atlantis Prss, pp. 124-129. ISBN 978-94-6239-053-9

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Abstract

This study investigates the sustainability reporting differences between banks and nonbanks sample firms and examines the effect of Good Corporate Governance (GCG) in strengthening the influence between Sustainability Reporting (SR) to firm financial performance. The GCG proxied by the Corporate Governance Perception Index (CGPI). The independent-sample t-test implemented to analyze the differences. The results report evidence that there are differences in sustainability reporting between the bank and nonbank, in economic and social dimensions, and also in CGPI. The average score of the sustainability reporting index in banks is better than nonbank, while the average rating of CGPI nonbank is higher than bank sample firms. The multiple regressions implemented in investigating the effect of GCG in strengthening the influence between SR to financial performance. The empirical evidence shows that GCG enhances the relationship between Sustainability Reporting (SR) to firm performance in the economic dimension only. The result suggests that the better the GCG, the stronger the relationship.

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