Volume 17 Issue 3, December 2022


Article History:
Received: 23 April 2022
Accepted: 7 November 2022
Published: 31 December 2022


The Influence of Sustainable Reporting and Corporate Governance on Value of Mining Companies Listed on the ASEAN Stock Exchange

Rulyanti Susi Wardhani1*, Duwi Agustina2, Kasifa Indarwati3, Muhammad Qomaruddin Ridwan4 and Nanu Hasanuh5

1,2,3,4Department of Accounting, Faculty of Economics,
Bangka Belitung University, Indonesia
5Department of Accounting, Faculty of Economics,
Singaperbangsa Karawang University, Indonesia


This research aimed to analyze how good corporate governance and sustainability reporting affected company value. The study sample were are all the mining companies listed in the ASEAN Stock Exchange from 2018-2020 with a total sample of 120 companies. Secondary data was collected from annual reports and sustainability reports of companies listed on the Indonesian Stock Exchange, Bursa Malaysia, Singapore Exchange, Philippines Stock Exchange, and Thailand Stock Exchange. This study used the regression panel of the common effects model for data analysis. The findings showed that sustainability reporting had a positive effect on company value, effective and corporate governance had no impact on company value. The two independent variables (sustainability reporting and good corporate governance) significantly affected company value of mining companies listed on the ASEAN Stock Exchange from 2018 to 2020.

Keywords: sustainability reporting, good corporate governance, companies value

* Corresponding Author: Rulyanti Susi Wardhani. Email: This email address is being protected from spambots. You need JavaScript enabled to view it.