ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DENGAN GREEN INVESTMENT SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN DALAM INDEKS SRI-KEHATI (2020–2024)

Authors

Nazhif Fikri Universitas Jenderal Achmad Yani
Frido Saritua Simatupang Universitas Jenderal Achmad Yani

DOI:

Abstract

Global warming has become a critical global issue, prompting companies to implement sustainability-oriented strategies that balance financial profitability with environmental responsibility. This study investigates the influence of Good Corporate Governance (GCG) on Firm Performance, with Green Investment (GI) serving as a mediating variable. The research focuses on companies listed on the SRI-KEHATI Index during the 2020–2024 period. A quantitative approach was employed, utilizing descriptive and associative analysis methods. Data were collected using a purposive sampling technique within a non-probability sampling framework. The findings indicate the Board of Directors has a significant positive impact on Firm Performance, while the Board of Commissioners, and the Audit Committee do not show significant effects. Additionally, Green Investment does not mediate the relationship between GCG components and Firm Performance. These findings contribute to the literature on sustainable corporate governance and highlight the limited mediating role of Green Investment in the context of sustainability and firm performance.

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