Analisis Pengungkapan Sustainable Development Goals dan Tata Kelola Perusahaan di Perusahaan Financial Technology

  • Iwan Suhardjo Fakultas Bisnis dan Manajemen, Universitas Internasional Batam
  • Meiliana Meiliana Fakultas Bisnis dan Manajemen, Universitas Internasional Batam
  • Meiviana Meiviana Fakultas Bisnis dan Manajemen, Universitas Internasional Batam
  • Fanny Derista Fakultas Bisnis dan Manajemen, Universitas Internasional Batam
  • Vivian Frederica Fakultas Bisnis dan Manajemen, Universitas Internasional Batam
  • Riris Sulistiyowati Fakultas Bisnis dan Manajemen, Universitas Internasional Batam

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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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: 21 nov. 2024. doi: https://doi.org/10.24843/EJA.2024.v34.i02.p10.
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