PENGARUH CORPORATE GOVERNANCE, KINERJA LINGKUNGAN, DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN SUSTAINABLE DEVELOPMENT GOALS (SDGS)

Devi Tannya, . (2026) PENGARUH CORPORATE GOVERNANCE, KINERJA LINGKUNGAN, DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN SUSTAINABLE DEVELOPMENT GOALS (SDGS). Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze the effect of corporate governance, environmental performance, and financial performance on SDG disclosure. The study focuses on the manufacturing sector listed on the Indonesia Stock Exchange from 2021–2024. The research consisted of 204 samples obtained through balanced purposive sampling. The analysis technique used was multiple linear regression analysis with STATA 17. The results indicate that environmental performance affects SDG disclosure, while independent boards of commissioners, CEO competence, chief commissioner competence, and financial performance do not affect SDG disclosure. Company size as a control variable has been proven to control the influence of independent variables on dependent variables. These findings have implications for the development of stakeholder theory in explaining the role of business entities in contributing to the achievement of the 2030 global goals.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112136] [Pembimbing: Ni Putu Eka Widiastuti] [Penguji 1: Dianwicaksih Arieftiara] [Penguji 2: Murdhaningsih]
Uncontrolled Keywords: Sustainable Development Goals (SDGs), Corporate Governance, Environmental Performance, Financial Performance
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: DEVI TANNYA
Date Deposited: 30 Mar 2026 01:43
Last Modified: 30 Mar 2026 01:43
URI: http://repository.upnvj.ac.id/id/eprint/41741

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