PENGARUH CASH CONVERSION CYCLE, CORPORATE GOVERNANCE DAN PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN

Diana, Ika Fatmasari PENGARUH CASH CONVERSION CYCLE, CORPORATE GOVERNANCE DAN PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN. PENGARUH CASH CONVERSION CYCLE, CORPORATE GOVERNANCE DAN PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN.

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Abstract

This study aims to examine and analyze the effect of cash conversion cycle, board of commissioners, audit committee, institutional ownership, and disclosure of sustainability reports on the company's financial performance. Financial management is one of the important factors in company management activities in taking steps to control the efficiency of the company's business operations, the existence of government regulations regarding the management of good corporate governance to avoid fraud and the importance of the company's view on sustainable business are the background of this research. The population of this study are companies listed on the IDX and incorporated in the JII index (Jakarta Islamic Index) during the period December 2016 – May 2021. The population total is 50 companies, and those that match the criteria are 6 companies with an observation period of 5 years, so a total of sample is 30 data. The test of this research uses multiple linear regression analysis. The results show that the corporate governance mechanism through the audit committee and institutional ownership has an effect on the company's financial performance. However, the cash conversion cycle, corporate governance through the board of commissioners and the disclosure of the sustainability report have no effect on the company's financial performance.

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