ANALYSIS OF GOOD CORPORATE GOVERNANCE IN SUSTAINANILITY REPORTS BASED ON ISLAMIC BUSINESS ETHICS : A STUDY OF PT. ASTRA INTERNASIONAL TBK

Deandra, Alma Nindita (2026) ANALYSIS OF GOOD CORPORATE GOVERNANCE IN SUSTAINANILITY REPORTS BASED ON ISLAMIC BUSINESS ETHICS : A STUDY OF PT. ASTRA INTERNASIONAL TBK. Diploma thesis, UIN Raden Intan Lampung.

PDF Download (3MB)

Abstract

Abstract: One of the primary responsibilities of a business entity is to create value for shareholders through consistent and sustainable economic performance. Furthermore, within the framework of financial reporting and internal controls over financial reporting, building trust in the capital market is of utmost importance. This study aims to analyze the influence of Good Corporate Governance (GCG)— comprising Transparency, Accountability, Responsibility, Independence, and Fairness—on Sustainable Financial Reporting at PT Astra International Tbk from the perspective of Islamic Business Ethics. The study employs a quantitative approach using an associative-causal research design with secondary data from the 2010 2024 period. Analysis was conducted using the Ordinary Least Squares (OLS) method with the assistance of EViews. The results indicate that Transparency, Accountability, Responsibility, and Fairness have a positive and significant impact, whereas Independence does not have a significant impact on Sustainable Financial Reporting. Simultaneously, all GCG variables have a significant effect on Sustainable Financial Reports. From the perspective of Islamic Business Ethics, the principles of GCG align with the values of ṣidq, amanah, istiqamah, and al-'adl, which support corporate sustainability.

Actions (login required)

View Item