Analysis of Sustainable Development Goals Disclosure and Corporate Governance in Financial Technology Companies
DOI:
https://doi.org/10.24843/Keywords:
Sustainable Development Goals, Corporate Governance, Company PerformanceAbstract
The research aims to investigate the impact of Disclosure of Sustainable
Development Goals (SDGs) and Corporate Governance on the performance of
FinTech companies in Indonesia. This research took the population of FinTech
companies on the Indonesia Stock Exchange (BEI) that published sustainability reports for 2020-2022, namely 7 companies. Tests using the multiple regression method as research results show that SDGs disclosure has a negative impact on company performance in the short term because switching to sustainable practices requires significant initial investment. In addition, corporate governance has a positive impact on company performance because good governance is believed to increase operational efficiency thereby increasing profits for the company.
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