Analisis Good Corporate Governance dan Kinerja Keuangan Terhadap Sustainability Report Perusahaan Publik

This study aims to analyze the effect of good corporate governance and financial performance on sustainability reports. The population of this study is non-financial sector companies listed on the Stock Exchange that publish financial reports and make sustainability reports during the 2015-2018 period. The number of samples in this study were 15 companies with a period of 4 years of observation, so that 60 samples were obtained. Retrieval of data using the documentation method while the sampling technique of this study uses non-probability sampling techniques with purposive sampling. Data analysis uses multiple linear regression. The results of this study indicate that the ROA proxied financial performance has no effect on the sustainability report, managerial ownership has a significant positive effect on the sustainability report, the independent board of commissioners has a significant positive effect on the sustainability report, the board of directors has a significant positive effect on the sustainability report and the audit committee has no effect on sustainability report