Analisis Pengungkapan Sustainable Development Goals dan Tata Kelola Perusahaan di Perusahaan Financial Technology
Abstract
The study aims to investigate the impact of Sustainable Development Goals (SDGs) Disclosure and Corporate Governance on the performance of FinTech companies in Indonesia. The sample used was four FinTech companies on the Indonesia Stock Exchange (IDX) that published sustainability reports in 2020-2022. The sample testing used the multiple regression method as the results showed that the disclosure of SDGs had a negative impact on company performance in the short term because the shift to sustainability practices required significant initial investment. In addition, corporate governance does not have a significant effect on firm performance in the short term due to fluctuations in Tobin’s Q value due to the COVID-19 pandemic and lack of investor confidence in corporate governance disclosures.
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References
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Alshehhi, A., Nobanee, H., & Khare, N. (2018). The Impact of Sustainability Practices on Corporate Financial Performance: Literature Trends and Future Research Potential. Sustainability (Switzerland), 10(2). https://doi.org/10.3390/su10020494
Anderson IV, R. (2015). The Long and Short of Corporate Governance. Cargo Systems, 25(4), 61.
Anggraini, S. P., & Handayani Susi. (2021). Pengaruh Tekanan Stakeholders, Sertifikasi Iso 14001, Profitabilitas Dan Leverage Terhadap Pengungkapan Emisi Karbon. Jurnal Ilmu Komputer, Ekonomi dan Manajemen (JIKEM), 1(1), 153–168.
Arif, M., Sajjad, A., Farooq, S., Abrar, M., & Joyo, A. S. (2020). The Impact of Audit Committee Attributes on the Quality and Quantity of Environmental, Social and Governance (ESG) Disclosures. Corporate Governance (Bingley), 21(3), 497–514. https://doi.org/10.1108/CG-06-2020-0243
Arifianti, N. P., & Widianingsih, L. P. (2022). Kualitas Pengungkapan Sustainable Development Goals (SDGs) dan Kinerja Keuangan: Bukti Empiris atas Perusahaan Pertambangan di Indonesia. Akuntansi Dewantara, 6(3), 68–78.
Baah, C., & Jin, Z. (2019). Sustainable Supply Chain Management and Organizational Performance: The Intermediary Role of Competitive Advantage. Journal of Management and Sustainability, 9(1), 119. https://doi.org/10.5539/jms.v9n1p119
Cárdenas, J. (2019). Quantitative Analysis: The Guide for Beginners. 3–6.
Cf, O. (2015). Transforming our world: the 2030 Agenda for Sustainable Development. https://doi.org/10.4324/9781843146575-59
Chen, Y. C., Hung, M., & Wang, Y. (2018). The Effect of Mandatory CSR Disclosure on Firm Profitability and Social Externalities: Evidence From China. Journal of Accounting and Economics, 65(1), 169–190. https://doi.org/10.1016/j.jacceco.2017.11.009
Diaz-Rainey, I., Corfee-Morlot, J., Volz, U., & Caldecott, B. (2023). Green finance in Asia: challenges, policies and avenues for research. Climate Policy, 23(1), 1–10. https://doi.org/10.1080/14693062.2023.2168359
Farida, A. L. (2022). Pengujian Kinerja Keuangan: Sustainable Development Goals sebagai Intervening di Bursa Efek Indonesia. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 4(10), 4790–4796. https://doi.org/10.32670/fairvalue.v4i10.1650
Firmansyah, A., & Damayanti, N. (2021). Peran Tata Kelola Perusahaan Dalam Kinerja Operasional dan Kinerja Pasar Di Indonesia. Jurnal Ekonomi, 26(2), 196. https://doi.org/10.24912/je.v26i2.746
Firmansyah, M. (2022). Konsep Turunan Green economy dan Penerapannya: Sebuah Analisis Literatur. Ecoplan, 5(2), 141–149. https://doi.org/10.20527/ecoplan.v5i2.543
Fu, J., & Mishra, M. (2022). Fintech in the time of COVID−19: Technological adoption during crises. Journal of Financial Intermediation, 50(December 2020), 100945. https://doi.org/10.1016/j.jfi.2021.100945
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Govindan, K., Shaw, M., & Majumdar, A. (2021). Social Sustainability Tensions in Multi-tier Supply chain: A Systematic Literature Review towards Conceptual Framework Development. Journal of Cleaner Production, 279, 123075. https://doi.org/10.1016/j.jclepro.2020.123075
Guild, J. (2020). The Political and Institutional Constraints on Green Finance in Indonesia. Journal of Sustainable Finance and Investment, 10(2), 157–170. https://doi.org/10.1080/20430795.2019.1706312
Handayani, B. D. (2017). Mekanisme Corporate Governance, Enterprise Risk Management, Dan Nilai Perusahaan Perbankan. Jurnal Keuangan dan Perbankan, 21(1), 70–81. https://doi.org/10.26905/jkdp.v21i1.1228
Hapsari, M. D. (2023). Analisis Penerapan Laporan Keberlanjutan (Sustainability Report) Terhadap Nilai Perusahaan. Jurnal Ilmiah Akuntansi, 4(1), 65–72.
Hasan, I. (2004). Analisa Data Penelitian dengan Statistik. Jakarta: PT Bumi Aksara.
He, L., Zhang, L., Zhong, Z., Wang, D., & Wang, F. (2019). Green Credit, Renewable Energy Investment and Green Economy Development: Empirical Analysis Based on 150 Listed Companies of China. Journal of Cleaner Production, 208, 363–372. https://doi.org/10.1016/j.jclepro.2018.10.119
Juliandi, A., Irfan, & Manurung, S. (2014). Metodologi Penelitian Bisnis: Konsep dan Aplikasi. Medan: UMSU Press.
Karamoy, H., & Tulung, J. E. (2020). The Effect of Financial Performance and Corporate Governance to Stock Price in Non-bank Financial Industry. Corporate Ownership and Control, 17(2), 97–103. https://doi.org/10.22495/cocv17i2art9
Karim, S., Manab, N. A., & Ismail, R. B. (2023). Assessing the Governance Mechanisms, Corporate Social Responsibility and Performance: The Moderating Effect of Board Independence. Global Business Review, 24(3), 550–562. https://doi.org/10.1177/0972150920917773
Khan, P. A., Johl, S. K., & Akhtar, S. (2021). Firm Sustainable Development Goals and Firm Financial Performance through the Lens of Green Innovation Practices and Reporting: A Proactive Approach. Journal of Risk and Financial Management, 14(12). https://doi.org/10.3390/jrfm14120605
Kurniawaty, N. (2018). Inventory, Reporting, and Fixed Asset Optimization: Study At the Secretariat of General Elections Commission for West Java Province, Indonesia. VI(3), 185–199.
Kyere, M., & Ausloos, M. (2021). Corporate Governance and Firms Financial Performance in the United Kingdom. International Journal of Finance and Economics, 26(2), 1871–1885. https://doi.org/10.1002/ijfe.1883
Markopoulos, E., & Barbara Ramonda, M. (2022). An ESG-SDGs Alignment and Execution Model Based on the Ocean Strategies Transition in Emerging Markets. Creativity, Innovation and Entrepreneurship, 31, 93–103. https://doi.org/10.54941/ahfe1001511
Mawardi, I., Afandi, N., & Sueb, M. (2023). Meningkatkan Kesejahteraan dan Keberlanjutan: Bagaimana Fintech Syariah Mempromosikan SDGs di Indonesia? Jurnal Hukum Ekonomi Syariah, 1(1), 43–52.
Moura, L., & Norden, L. (2018). Does Transparency Pay Off in the Long-Run? Evidence from Stock Market Segment Switches in Brazil. SSRN Electronic Journal, 17(3), 1–25. https://doi.org/10.2139/ssrn.3243023
Muhmad, S. N., & Muhamad, R. (2021). Sustainable Business Practices and Financial Performance during Pre- and Post-SDG Adoption Periods: A Systematic Review. Journal of Sustainable Finance and Investment, 11(4), 291–309. https://doi.org/10.1080/20430795.2020.1727724
Nguyen, C. T., Nguyen, L. T., & Nguyen, N. Q. (2022). Corporate Social Responsibility and Financial Performance: The Case in Vietnam. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2075600
Nyantakyi, G., Atta Sarpong, F., Adu Sarfo, P., Uchenwoke Ogochukwu, N., & Coleman, W. (2023). A Boost for Performance or a Sense of Corporate Social Responsibility? A Bibliometric Analysis on Sustainability Reporting and Firm Performance Research (2000-2022). Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2220513
Peng, L. S., & Isa, M. (2020). Environmental, Social and Governance (ESG) Practices and Performance in Shariah Firms: Agency or Stakeholder Theory? Asian Academy of Management Journal of Accounting and Finance, 16(1), 1–34. https://doi.org/10.21315/aamjaf2020.16.1.1
Pranugrahaning, A., Donovan, J. D., Topple, C., & Masli, E. K. (2021). Corporate Sustainability Assessments: A Systematic Literature Review and Conceptual Framework. Journal of Cleaner Production, 295, 126385. https://doi.org/10.1016/j.jclepro.2021.126385
Pulino, S. C., Ciaburri, M., Magnanelli, B. S., & Nasta, L. (2022). Does ESG Disclosure Influence Firm Performance? Sustainability (Switzerland), 14(13), 1–18. https://doi.org/10.3390/su14137595
Puni, A., & Anlesinya, A. (2020). Corporate Governance Mechanisms and Firm Performance in a Developing Country. International Journal of Law and Management, 62(2), 147–169. https://doi.org/10.1108/IJLMA-03-2019-0076
Purwanto, & Suharyadi. (2009). Statistika untuk Ekonomi dan Keuangan Modern. Salemba Empat.
Putri, M. M., Firmansyah, A., & Labadia, D. (2020). Corporate Social Responsibility Disclosure, Good Corporate Governance, Firm Value: Evidence from Indonesia’s Food And Beverage Companies. The Accounting Journal of Binaniaga, 5(2), 113. https://doi.org/10.33062/ajb.v5i2.398
Ramos, D. L., Chen, S., Rabeeu, A., & Rahim, A. B. A. (2022). Does SDG Coverage Influence Firm Performance? Sustainability (Switzerland), 14(9). https://doi.org/10.3390/su14094870
Saidat, Z., Silva, M., & Seaman, C. (2019). The Relationship between Corporate Governance and Financial Performance: Evidence from Jordanian Family and Nonfamily Firms. Journal of Family Business Management, 9(1), 54–78. https://doi.org/10.1108/JFBM-11-2017-0036
Saksessia, D., & Firmansyah, A. (2020). The Role of Corporate Governance on Earnings Quality from Positive Accounting Theory Framework. International Journal of Scientific and Technology Research, 9(1), 808–820.
Sitompul, H. F., & Muslih, M. (2020). Pengaruh Tata Kelola Perusahaan, Remunerasi Direksi, Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Dimoderasi Oleh Komite Audit Pada Bumn Bidang Keuangan Non Publik. Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS, 2(2), 141–159.
Sugiyono. (2018). Metode Penelitian Pendidikan Pendekatan Kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.
Tang, M., Walsh, G., Lerner, D., Fitza, M. A., & Li, Q. (2017). Green Innovation, Managerial Concern and Firm Performance: An Empirical Study. https://doi.org/10.1002/bse.1981
Turnbull, S. (1997). Corporate Governance: Its Scope, Concerns and Theories. Corporate Governance: An International Review, 5(4), 180–205. https://doi.org/10.1111/1467-8683.00061
Vieira, E. S., Neves, M. E., & Dias, A. G. (2019). Determinants of Portuguese Firms’ Financial Performance: Panel Data Evidence. International Journal of Productivity and Performance Management, 68(7), 1323–1342. https://doi.org/10.1108/IJPPM-06-2018-0210
Zhou, P., Zhou, P., Yüksel, S., Dinçer, H., & Uluer, G. S. (2020). Balanced Scorecard-Based Evaluation of Sustainable Energy Investment Projects with IT2 Fuzzy Hybrid. Energies, 13(82), 1–20.
Adams, R. B., Hermalin, B. E., & Weisbach, M. S. (2010). The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey. Journal of Economic Literature, 48(1), 58–107. https://doi.org/10.1257/jel.48.1.58
Agyabeng-Mensah, Y., Ahenkorah, E., Afum, E., Nana Agyemang, A., Agnikpe, C., & Rogers, F. (2020). Examining the Influence of Internal Green Supply Chain Practices, Green Human Resource Management and Supply Chain Environmental Cooperation on Firm performance. Supply Chain Management, 25(5), 585–599. https://doi.org/10.1108/SCM-11-2019-0405
Ajija, S. R., Sari, D. W., Setianto, R. H., & Primanti, M. (2011). Cara Cerdas Menguasai Eviews. Jakarta: Salemba Empat.
Alfiah, S., & Arsjah, R. J. (2021). Pengungkapan Terkait SDGs dan Profitabilitas Serta Analisis Industri. Media Riset Akuntansi, Auditing & Informasi, 21(1), 75–90. https://doi.org/10.25105/mraai.v21i1.9171
Alshehhi, A., Nobanee, H., & Khare, N. (2018). The Impact of Sustainability Practices on Corporate Financial Performance: Literature Trends and Future Research Potential. Sustainability (Switzerland), 10(2). https://doi.org/10.3390/su10020494
Anderson IV, R. (2015). The Long and Short of Corporate Governance. Cargo Systems, 25(4), 61.
Anggraini, S. P., & Handayani Susi. (2021). Pengaruh Tekanan Stakeholders, Sertifikasi Iso 14001, Profitabilitas Dan Leverage Terhadap Pengungkapan Emisi Karbon. Jurnal Ilmu Komputer, Ekonomi dan Manajemen (JIKEM), 1(1), 153–168.
Arif, M., Sajjad, A., Farooq, S., Abrar, M., & Joyo, A. S. (2020). The Impact of Audit Committee Attributes on the Quality and Quantity of Environmental, Social and Governance (ESG) Disclosures. Corporate Governance (Bingley), 21(3), 497–514. https://doi.org/10.1108/CG-06-2020-0243
Arifianti, N. P., & Widianingsih, L. P. (2022). Kualitas Pengungkapan Sustainable Development Goals (SDGs) dan Kinerja Keuangan: Bukti Empiris atas Perusahaan Pertambangan di Indonesia. Akuntansi Dewantara, 6(3), 68–78.
Baah, C., & Jin, Z. (2019). Sustainable Supply Chain Management and Organizational Performance: The Intermediary Role of Competitive Advantage. Journal of Management and Sustainability, 9(1), 119. https://doi.org/10.5539/jms.v9n1p119
Cárdenas, J. (2019). Quantitative Analysis: The Guide for Beginners. 3–6.
Cf, O. (2015). Transforming our world: the 2030 Agenda for Sustainable Development. https://doi.org/10.4324/9781843146575-59
Chen, Y. C., Hung, M., & Wang, Y. (2018). The Effect of Mandatory CSR Disclosure on Firm Profitability and Social Externalities: Evidence From China. Journal of Accounting and Economics, 65(1), 169–190. https://doi.org/10.1016/j.jacceco.2017.11.009
Diaz-Rainey, I., Corfee-Morlot, J., Volz, U., & Caldecott, B. (2023). Green finance in Asia: challenges, policies and avenues for research. Climate Policy, 23(1), 1–10. https://doi.org/10.1080/14693062.2023.2168359
Farida, A. L. (2022). Pengujian Kinerja Keuangan: Sustainable Development Goals sebagai Intervening di Bursa Efek Indonesia. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 4(10), 4790–4796. https://doi.org/10.32670/fairvalue.v4i10.1650
Firmansyah, A., & Damayanti, N. (2021). Peran Tata Kelola Perusahaan Dalam Kinerja Operasional dan Kinerja Pasar Di Indonesia. Jurnal Ekonomi, 26(2), 196. https://doi.org/10.24912/je.v26i2.746
Firmansyah, M. (2022). Konsep Turunan Green economy dan Penerapannya: Sebuah Analisis Literatur. Ecoplan, 5(2), 141–149. https://doi.org/10.20527/ecoplan.v5i2.543
Fu, J., & Mishra, M. (2022). Fintech in the time of COVID−19: Technological adoption during crises. Journal of Financial Intermediation, 50(December 2020), 100945. https://doi.org/10.1016/j.jfi.2021.100945
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Govindan, K., Shaw, M., & Majumdar, A. (2021). Social Sustainability Tensions in Multi-tier Supply chain: A Systematic Literature Review towards Conceptual Framework Development. Journal of Cleaner Production, 279, 123075. https://doi.org/10.1016/j.jclepro.2020.123075
Guild, J. (2020). The Political and Institutional Constraints on Green Finance in Indonesia. Journal of Sustainable Finance and Investment, 10(2), 157–170. https://doi.org/10.1080/20430795.2019.1706312
Handayani, B. D. (2017). Mekanisme Corporate Governance, Enterprise Risk Management, Dan Nilai Perusahaan Perbankan. Jurnal Keuangan dan Perbankan, 21(1), 70–81. https://doi.org/10.26905/jkdp.v21i1.1228
Hapsari, M. D. (2023). Analisis Penerapan Laporan Keberlanjutan (Sustainability Report) Terhadap Nilai Perusahaan. Jurnal Ilmiah Akuntansi, 4(1), 65–72.
Hasan, I. (2004). Analisa Data Penelitian dengan Statistik. Jakarta: PT Bumi Aksara.
He, L., Zhang, L., Zhong, Z., Wang, D., & Wang, F. (2019). Green Credit, Renewable Energy Investment and Green Economy Development: Empirical Analysis Based on 150 Listed Companies of China. Journal of Cleaner Production, 208, 363–372. https://doi.org/10.1016/j.jclepro.2018.10.119
Juliandi, A., Irfan, & Manurung, S. (2014). Metodologi Penelitian Bisnis: Konsep dan Aplikasi. Medan: UMSU Press.
Karamoy, H., & Tulung, J. E. (2020). The Effect of Financial Performance and Corporate Governance to Stock Price in Non-bank Financial Industry. Corporate Ownership and Control, 17(2), 97–103. https://doi.org/10.22495/cocv17i2art9
Karim, S., Manab, N. A., & Ismail, R. B. (2023). Assessing the Governance Mechanisms, Corporate Social Responsibility and Performance: The Moderating Effect of Board Independence. Global Business Review, 24(3), 550–562. https://doi.org/10.1177/0972150920917773
Khan, P. A., Johl, S. K., & Akhtar, S. (2021). Firm Sustainable Development Goals and Firm Financial Performance through the Lens of Green Innovation Practices and Reporting: A Proactive Approach. Journal of Risk and Financial Management, 14(12). https://doi.org/10.3390/jrfm14120605
Kurniawaty, N. (2018). Inventory, Reporting, and Fixed Asset Optimization: Study At the Secretariat of General Elections Commission for West Java Province, Indonesia. VI(3), 185–199.
Kyere, M., & Ausloos, M. (2021). Corporate Governance and Firms Financial Performance in the United Kingdom. International Journal of Finance and Economics, 26(2), 1871–1885. https://doi.org/10.1002/ijfe.1883
Markopoulos, E., & Barbara Ramonda, M. (2022). An ESG-SDGs Alignment and Execution Model Based on the Ocean Strategies Transition in Emerging Markets. Creativity, Innovation and Entrepreneurship, 31, 93–103. https://doi.org/10.54941/ahfe1001511
Mawardi, I., Afandi, N., & Sueb, M. (2023). Meningkatkan Kesejahteraan dan Keberlanjutan: Bagaimana Fintech Syariah Mempromosikan SDGs di Indonesia? Jurnal Hukum Ekonomi Syariah, 1(1), 43–52.
Moura, L., & Norden, L. (2018). Does Transparency Pay Off in the Long-Run? Evidence from Stock Market Segment Switches in Brazil. SSRN Electronic Journal, 17(3), 1–25. https://doi.org/10.2139/ssrn.3243023
Muhmad, S. N., & Muhamad, R. (2021). Sustainable Business Practices and Financial Performance during Pre- and Post-SDG Adoption Periods: A Systematic Review. Journal of Sustainable Finance and Investment, 11(4), 291–309. https://doi.org/10.1080/20430795.2020.1727724
Nguyen, C. T., Nguyen, L. T., & Nguyen, N. Q. (2022). Corporate Social Responsibility and Financial Performance: The Case in Vietnam. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2075600
Nyantakyi, G., Atta Sarpong, F., Adu Sarfo, P., Uchenwoke Ogochukwu, N., & Coleman, W. (2023). A Boost for Performance or a Sense of Corporate Social Responsibility? A Bibliometric Analysis on Sustainability Reporting and Firm Performance Research (2000-2022). Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2220513
Peng, L. S., & Isa, M. (2020). Environmental, Social and Governance (ESG) Practices and Performance in Shariah Firms: Agency or Stakeholder Theory? Asian Academy of Management Journal of Accounting and Finance, 16(1), 1–34. https://doi.org/10.21315/aamjaf2020.16.1.1
Pranugrahaning, A., Donovan, J. D., Topple, C., & Masli, E. K. (2021). Corporate Sustainability Assessments: A Systematic Literature Review and Conceptual Framework. Journal of Cleaner Production, 295, 126385. https://doi.org/10.1016/j.jclepro.2021.126385
Pulino, S. C., Ciaburri, M., Magnanelli, B. S., & Nasta, L. (2022). Does ESG Disclosure Influence Firm Performance? Sustainability (Switzerland), 14(13), 1–18. https://doi.org/10.3390/su14137595
Puni, A., & Anlesinya, A. (2020). Corporate Governance Mechanisms and Firm Performance in a Developing Country. International Journal of Law and Management, 62(2), 147–169. https://doi.org/10.1108/IJLMA-03-2019-0076
Purwanto, & Suharyadi. (2009). Statistika untuk Ekonomi dan Keuangan Modern. Salemba Empat.
Putri, M. M., Firmansyah, A., & Labadia, D. (2020). Corporate Social Responsibility Disclosure, Good Corporate Governance, Firm Value: Evidence from Indonesia’s Food And Beverage Companies. The Accounting Journal of Binaniaga, 5(2), 113. https://doi.org/10.33062/ajb.v5i2.398
Ramos, D. L., Chen, S., Rabeeu, A., & Rahim, A. B. A. (2022). Does SDG Coverage Influence Firm Performance? Sustainability (Switzerland), 14(9). https://doi.org/10.3390/su14094870
Saidat, Z., Silva, M., & Seaman, C. (2019). The Relationship between Corporate Governance and Financial Performance: Evidence from Jordanian Family and Nonfamily Firms. Journal of Family Business Management, 9(1), 54–78. https://doi.org/10.1108/JFBM-11-2017-0036
Saksessia, D., & Firmansyah, A. (2020). The Role of Corporate Governance on Earnings Quality from Positive Accounting Theory Framework. International Journal of Scientific and Technology Research, 9(1), 808–820.
Sitompul, H. F., & Muslih, M. (2020). Pengaruh Tata Kelola Perusahaan, Remunerasi Direksi, Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Dimoderasi Oleh Komite Audit Pada Bumn Bidang Keuangan Non Publik. Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS, 2(2), 141–159.
Sugiyono. (2018). Metode Penelitian Pendidikan Pendekatan Kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.
Tang, M., Walsh, G., Lerner, D., Fitza, M. A., & Li, Q. (2017). Green Innovation, Managerial Concern and Firm Performance: An Empirical Study. https://doi.org/10.1002/bse.1981
Turnbull, S. (1997). Corporate Governance: Its Scope, Concerns and Theories. Corporate Governance: An International Review, 5(4), 180–205. https://doi.org/10.1111/1467-8683.00061
Vieira, E. S., Neves, M. E., & Dias, A. G. (2019). Determinants of Portuguese Firms’ Financial Performance: Panel Data Evidence. International Journal of Productivity and Performance Management, 68(7), 1323–1342. https://doi.org/10.1108/IJPPM-06-2018-0210
Zhou, P., Zhou, P., Yüksel, S., Dinçer, H., & Uluer, G. S. (2020). Balanced Scorecard-Based Evaluation of Sustainable Energy Investment Projects with IT2 Fuzzy Hybrid. Energies, 13(82), 1–20.
Published
2024-01-31
How to Cite
SUHARDJO, Iwan et al.
Analisis Pengungkapan Sustainable Development Goals dan Tata Kelola Perusahaan di Perusahaan Financial Technology.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 2, jan. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/108449>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i02.p10.
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