The Influence Of Business Strategy And Good Corporate Governance On Corporate Sustainability Performance: Coal Mining Listed On The Indonesia Stock Exchange
DOI:
https://doi.org/10.59188/eduvest.v4i11.43687Keywords:
Business Strategy, Corporate Sustainability Performance, Indonesia Stock Exchange, Sustainable Performance, Company Performance AnalysisAbstract
The coal mining industry plays an important role in the Indonesian economy, but also faces major challenges related to environmental and social sustainability. Thus, with increasing awareness of environmental and social issues, mining companies are expected to implement sustainable business strategies and good corporate governance (GCG) practices. The purpose of this study is to analyze the influence of business strategy and good corporate governance on the sustainability performance of coal mining companies. This type of research is descriptive research with a quantitative approach. Data collection techniques in this study are questionnaires and annual reports. The collected data were then analyzed using regression analysis. The results of the study indicate that business strategy and good corporate governance have an effect on the corporate sustainability of coal mining companies listed on the Indonesia Stock Exchange (IDX).
References
Amanah, N. (2019). Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Intervening Ditinjau Dari Perspektif Ekonomi Islam (Studi Empiris Pada Perusahaan Yang Listing Dalam Indeks Sri Kehati Yang Terdaftar di BEI Periode 2009-2018) (Doctoral dissertation, UIN Raden Intan Lampung).
Amanati, H. T., & Pusparini, N. O. (2023). The Role Of Company Business Strategy On Sustainability Performance. Jurnal Akuntansi, Keuangan, Perpajakan Dan Tata Kelola Perusahaan, 1(2), 198–207. https://doi.org/10.59407/jakpt.v1i2.267
Anggreani, T. F. (2021). Faktor-Faktor Yang Mempengaruhi Swot: Strategi Pengembangan Sdm, Strategi Bisnis, Dan Strategi Msdm (Suatu Kajian Studi Literatur Manajemen Sumberdaya Manusia). Jurnal Ekonomi Manajemen Sistem Informasi, 2(5), 619-629.
da Conceiçäo Soares, A. (2023). The Effect of Business Strategy on Business Performance Moderated by Environmental Dynamics (Study on SMEs in Timor Leste). International Journal of Multicultural and Multireligious Understanding, 10(1), 352-364.
Hendrani, A., Adhitia, M. A., & Septyanto, D. (2022). Pengaruh Strategi Bisnis terhadap Tax Avoidance dengan Sustainability Performance sebagai Variabel Intervening. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 4(Spesial Issue 3), 1486-1499.
Ningsih, S. W., & Sukmawati, C. (2023). Pengaruh Penerapan Good Corporate Governance (Gcg) Dan Kinerja Keuangan Terhadap Kualitas Pengungkapan Sustainability Report (Studi Pada BUMN yang Terdaftar di BEI 2021-2022). Negotium: Jurnal Ilmu Administrasi Bisnis, 6(2), 300-321.
Novitasari, I., Endiana, I. D. M., & Arizona, I. P. E. (2020). Pengaruh Mekanisme Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di BEI. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 2(1).
Safitri, D. R., & Hastuti, T. D. (2022). Pengaruh Good Corporate Governance Dan Strategi Bersaing Terhadap Kinerja Keberlanjutan Perbankan. Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik, Vol 17 No. 1 Januari. http://dx.doi.org/10.25105/jipak.v17i1.8664
Syahputra, E. (2022). Ini Peran Industri Batu Bara ke Ekonomi Nasional & Daerah. https://www.cnbcindonesia.com/market/20221004113736-17-377028/ini-peran-industri-batu-bara-ke-ekonomi-nasional-daerah. Diakses pada 8 Oktober 2024.
Winanto, H., & Hanantijo, D. (2023). Industri Pertambangan Batu Bara Di Indonesia: Tidak Disukai Namun Tetap Berkontribus. Smooting, 21(1), 80-85.
Published
Issue
Section
License
Copyright (c) 2024 Muzakkir, Yanto Naim, Yusri, Ahmad
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
