Effectiveness of the Implementation Good Corporate Governance and Financial Performance on the Quality of Sustainability Reporting Disclosure

This study aims to examine the effectiveness of the implementation Good Corporate Governance (GCG) and financial performance on the quality of sustainability reporting disclosure. The dependent variable used in this study is the quality of sustainability reporting disclosure which is proxied by the G4 Sustainability Reporting Index (SRI), while the independent variable is good corporate governance (the proportion of independent commissioners and audit committee meetings) and the financial ratio dimensions (net profit margin, debt to equity ratio and price earnings ratio). The population in this study are companies listed on the Indonesia Stock Exchange in 2016-2017. The sample in this study was selected using the purposive sampling method and as many as 92 observational samples were obtained. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that only the debt to equity ratio variable has a significant effect on the quality of sustainability reporting disclosure while the variable proportion of independent commissioners, audit committee meetings, net profit margins and price earning ratios have an effect but not significantly on sustainability reporting disclosure