PENGARUH GOOD CORPORATE GOVERNANCE (GCG), GREEN INTELLECTUAL CAPITAL, DAN PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN

Abstract

The research objective is to determine whether there is an influence of Good Corporate Governance (GCG), green intellectual capital, and disclosure of sustainability report on the financial performance of mining and manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. This research uses a quantitative method with secondary data samples from the Indonesia Stock Exchange (BEI) website for the 2020-2022 period with a total of 35 samples. The analysis technique used is multiple linear regression analysis and classical assumption test. The results of this research are the Good Corporate Governance (GCG) on the independent board of commissioners dimension has a negative and significant effect on financial performance. Good Corporate Governance (GCG) on the audit committee dimension has no effect on financial performance. Good Corporate Governance (GCG) on the dimension of institutional ownership has a positive and significant effect on financial performance. Green intellectual capital has a positive and significant effect on financial performance. Sustainability report disclosure has no effect on financial performance.

 Keywords: Good Corporate Governance (GCG), Green Intellectual Capital, Sustainability Report, Financial Performance