The Effect Of Characteristics Company And Corporate Governance On Sustainability Report And Financial Performance Listed LQ45 Company

Financial performance is a description of the condition and circumstances of a company that is analyzed with the tools of financial analysis, so it can know both the financial condition and financial performance of the company within a certain time. The sustainability report is needed for stakeholders including the community, to know all forms of corporate responsibility to the community and the environment. This study aims to analyze the influence of Characteristics Company and corporate governance towards sustainability report and financial performance, analyze the influence of sustainability report on financial performance, and analyze the influence of Characteristics Company and corporate governance on financial performance through sustainability report. The number of samples in the study of 22 companies. The results of the analysis show that the characteristics of the company affect the sustainability report, also affects the financial performance, corporate governance affect sustainability report and financial performance. Sustainability report affects the financial performance. Sustainability mediates the influence of Characteristics Company and corporate governance on financial performance