Analisis Pengaruh Mekanisme Good Corporate Governance (GCG), Kinerja Keuangan terhadap Pengungkapan Sustainability Report, dengan Ukuran Perusahaan sebagai Moderasi pada Perusahaan Perbankan BEI 2017-2022

Abstract

A sustainability report is a practice ofmeasuring and disclosing a company 's activities, serving as a responsibility to both internal and external stakeholders regarding the organization 's performance in achieving sustainable development goals. This research aims to examine and analyze the influence of good corporate governance (GCG) mechanisms—such as managerial ownership, the number of commissioners, and audit committees—andfinancial performance, including ROA and ROE, on the sustainability of banking sub-sector contpanies listed on the Indonesia Stock Exchange (IDX). Additionally, this study investigates whether company size can serve as a moderating variable to strengthen or weaken the relationship between GCG and financial performance on corporate sustainability. This quantitative research adopts a descriptive approach using purposive sanvlingfrom 47 banking companies listed on the IDX, with 19 banks included as the research sample over a six-year period The data used are secondary data collectedfrom annual reportsfrom 2017 to 2022 on the IDX. The results show that Good Corporate Governance (GCG) does not have a significant effect on sustainability reports. The audit committee does not have a significant impact on sustainability reports, while managerial ownership significantly influences sustainability reports. hidependent commissioners do not significantly affect sustainability reports, and the board of directors also has no significant influence on sustainability reports. Financial performance, however, significantly affects sustainability reports, where both ROA and ROE have a significant impact. Additionally, company size strengthens the relationship between GCG and financial performance with sustainability report disclosure.