THE EFFECT OF PROFITABILITY IN IMPROVING SUSTAINABILITY PERFORMANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE: A STUDY ON MINING COMPANIES

GITA, ASTIANA MASAYU ASMARA (2025) THE EFFECT OF PROFITABILITY IN IMPROVING SUSTAINABILITY PERFORMANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE: A STUDY ON MINING COMPANIES. THE EFFECT OF PROFITABILITY IN IMPROVING SUSTAINABILITY PERFORMANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE: A STUDY ON MINING COMPANIES, 9 (3). pp. 498-515. ISSN 2621-2862

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Abstract

The objective of this study is whether profitability affects sustainability performance with
Good Corporate Governance (GCG) as a moderating variable in energy sector mining
companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. GCG in
this study is proxied by the number of board directors' meetings and the number of audit
committee meetings. By using a purposive sampling technique, for the period 2020- 2023, the
research data amounted to 37. The data analysis technique used in descriptive statistical
analysis, classical assumption test, linear regression analysis, and Moderated Regression
Analysis (MRA). The results of this study indicate that profitability has no effect on
sustainability performance in energy sector mining companies listed on the IDX, while GCG
is able to moderate or strengthen the relationship between profitability on sustainability
performance. This research provides insight for companies and stakeholders to pay attention
to the role of GCG in improving corporate sustainability.
Keywords: Good Corporate Governance; Indonesia Stock Exchange; Mining Companies;
Profitability; Sustainability Performance

Item Type:	Article
Additional Information:	Astiana Masayu Asmara Gita (Penulis-142210225) ; Januar Eko Prasetio (Pembimbing)
Uncontrolled Keywords:	Good Corporate Governance; Indonesia Stock Exchange; Mining Companies; Profitability; Sustainability Performance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	A.Md.SI Indah Lestari Wulan Aji
Date Deposited:	17 Jun 2025 03:54
Last Modified:	17 Jun 2025 03:54
URI:	http://eprints.upnyk.ac.id/id/eprint/42745

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