Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)

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Is GCG Strengthening the Influence Between Sustainability Reporting to Financial Performance? (A study in IDX companies)

Authors
Tri Gunarsih, Ralina Transistari, Ari Rudatin
Corresponding Author
Ralina Transistari
Available Online 15 September 2020.
DOI
10.2991/aebmr.k.200915.029How to use a DOI?
Keywords
sustainability reporting, GCG index, firm performance, bank, non-bank
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.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
15 September 2020
ISBN
10.2991/aebmr.k.200915.029
ISSN
2352-5428
DOI
10.2991/aebmr.k.200915.029How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Tri Gunarsih
AU  - Ralina Transistari
AU  - Ari Rudatin
PY  - 2020
DA  - 2020/09/15
TI  - Is GCG Strengthening the Influence Between Sustainability Reporting to Financial Performance? (A study in IDX companies)
BT  - Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)
PB  - Atlantis Press
SP  - 124
EP  - 129
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200915.029
DO  - 10.2991/aebmr.k.200915.029
ID  - Gunarsih2020
ER  -