Published: 2026-10-01

Pengaruh Tata Kelola Perusahaan yang Baik terhadap Kinerja Keuangan dengan Pengungkapan Laporan Berkelanjutan sebagai Variabel Moderasi

DOI: 10.35870/emt.v10i4.7165

Rizal Ziddan Hakim, Rizka Fitriasari
  • Rizal Ziddan Hakim: Universitas Brawijaya
  • Rizka Fitriasari: Universitas Brawijaya
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Abstract

This quantitative study aims to analyze the influence of corporate governance on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, with sustainability report disclosure as a moderating variable. Corporate governance in this study is represented by managerial ownership, institutional ownership, and audit committee size. Secondary data were analyzed using multiple linear regression and moderated regression analysis to examine the moderating role of sustainability report disclosure in the relationship between corporate governance and financial performance. The results indicate that institutional ownership has a significant influence on financial performance, while managerial ownership and audit committee size do not show a significant effect. Furthermore, sustainability report disclosure significantly moderates the relationship between institutional ownership and financial performance, but does not moderate the influence of managerial ownership and audit committee size.

Keywords

Corporate Governance; Managerial Ownership; Audit Committee; Financial Performance; Sustainability Report

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Hakim, R. Z., & Fitriasari, R. (2026). Pengaruh Tata Kelola Perusahaan yang Baik terhadap Kinerja Keuangan dengan Pengungkapan Laporan Berkelanjutan sebagai Variabel Moderasi. Jurnal EMT KITA, 10(4), 2176-2191. https://doi.org/10.35870/emt.v10i4.7165
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This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 4 (2026)

  • Section: Articles

  • Published: 2026-10-01

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Author Biographies
Rizal Ziddan Hakim, Universitas Brawijaya
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Kota Malang, Provinsi Jawa Timur, Indonesia.

Rizka Fitriasari, Universitas Brawijaya
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Kota Malang, Provinsi Jawa Timur, Indonesia.

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