THE IMPACT OF FINANCIAL PERFORMANCE AND GOOD CORPORATE GOVERNANCE MECHANISM ON DISCLOSURE OF COMPANY SUSTAINABILITY REPORT ON THE INDONESIA STOCK EXCHANGE FOR PERIOD 2018-2020

Abstract

The purpose of this study is to see if financial performance and good corporate governance mechanism have effect on sustainability report. This research employs a quantitative method. The study data collected from Indonesian Stock Exchange that have company’s financial statement listed from 2018 until 2020. After all data gathered, variables will be measured and the result will be tested in SPSS 26. The finding result that profitability, leverage, activity ratio, good corporate governance have positive effect on sustainability report. From this study have some beneficial, first this study provide research for some reference and more understanding the effect of sustainability report in the firms. Second, to encourage others firms to start create sustainability report for their firms.