The Influence of Firm Size, Corporate Governance, Green Accounting Disclosure on Sustainability Report Disclosure and Financial Performance and Its Impact on Value Company

Karsam Karsam; Jenny Sasmita; Norlaile Salleh Hudin; Bambang Hengky  Rainanto; Solihin Solihin; Basyiruddin  Noor

doi:10.54951/ijtar.v3i2.401

Authors

Karsam Karsam STIE Swadaya Jakarta
Jenny Sasmita Universitas Sultas Agung Tirtayasa
Norlaile Salleh Hudin Universiti Pendidikan Sultan Idris
Bambang Hengky Rainanto Institut Bisnis dan Informatika Kesatuan
Solihin Solihin STIE Swadaya Jakarta
Basyiruddin Noor STIE Swadaya Jakarta

DOI:

https://doi.org/10.54951/ijtar.v3i2.401

Keywords:

Company Size, Corporate Governance, Green Accounting Disclosure, Sutainability Report Disclosure, Financial Performance, Company Value

Abstract

The importance of the company to maintain the continuity of its business in the future becomes a very crucial issue at this time, the Company must pay attention to the planet, people and profit. The purpose of this study was to determine the effect of Company Size, Corporate Governance Disclosure of Sustainability Report and Financial Performance as well as its impact on the Company's Corporate Values in Mining Companies listed on the Indonesia Stock Exchange. Samples are determined based on purposive sampling technique, with a total sample of 15 companies. The study used secondary data obtained from the Indonesia Stock Exchange website in the form of financial statements from 2011-2021. The hypothesis in this study using path analysis with smart pls. The results show that Company Size and Corporate Governance influence the green accounting disclosure and sustainability report disclosure, then sustainability report disclosure influences Financial Performance and has an impact on the Company's Value in Mining Companies listed on the Indonesia Stock Exchange during 2011-2021. This means that the frequent meetings of the board of directors and the audit committee as indicators of Corporate Governance will produce effective decision making in disclosure of sustainability reports and Financial Performance as measured by profitability will provide management motivation in reporting important information for the company's sustainability to increase the company's value.

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