The Impact of the Implementation of PSAK 72, Corporate Governance and Sustainability Performance on Company Performance: A Case Study of PT Bumi Resources, listed on the Indonesia Stock Exchange, for the period 2020–2024.

Abstract

This study aims to analyse and test the influence of independent variables on the dependent variable using a quantitative associative approach. This method was chosen to determine the relationship and degree of influence between the variables under investigation in a systematic and measurable manner. The data obtained were then processed and analysed using SPSS version 24. Based on the results of the analysis, it was found that all three independent variables, both simultaneously and individually, had a significant influence on the dependent variable.