ANALISIS GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP SUSTAINABILITY REPORT PERUSAHAAN PUBLIK (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2018-2020 )

This study aims to determine the effect of Good Corporate Governance (GCG) and Financial Performance (ROA) variables on the Sustainability Report (SR) variable. This type of research is quantitative research with secondary data sourced from www.idx.co.id and related company websites. The population of this study are banking sector companies listed on the Indonesia Stock Exchange with a research period starting from 2018 to 2020. The sampling method used in this study is purposive sampling. Based on the existing criteria, 18 samples were obtained consisting of 6 companies for 3 years. The data analysis technique used is multiple linear regression analysis. The results showed that the variables of Financial Performance, Managerial Share Ownership and Independent Board of Commissioners did not significantly affect the Sustainability Report (SR). Meanwhile, the Audit Committee variable has a significant effect on the Sustainability Report (SR) variable. Keywords: Good Corporate Gavernance (GCG), Sustainability Report (SR), Financial Performance (ROA), Managerial Share Ownership, Independent Board of Commissioners, Audit Committee