Laporan Keberlanjutan yang Berkualitas: Peran Stakeholder Pressure dan Corporate Governance
Abstract
This is a quantitative research aimed at examining the influence of stakeholder pressure using the mechanisms of employees and shareholders, as well as corporate governance using the mechanisms of the board of commissioners and audit committees on the quality of sustainability reports. The study sample comprises 35 non-financial sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2018-2021. Secondary data from annual reports and sustainability reports accessible through the Indonesia Stock Exchange website and related entity websites were used in this research. The study employs a random effect model with panel data regression, and data processing was conducted using STATA version 16. Based on the test results, it was found that one variable of corporate governance mechanism, which is the Audit Committee, has a significant positive impact on the quality of sustainability reports. However, the Board of Commissioners did not exhibit a significant influence. As for the stakeholder mechanisms of Employees and Shareholders, they did not demonstrate a significant impact on the quality of sustainability reports.
References
Adriani, A., & Mahayana, M. C. M. P. (2021). Stakeholder Power Analisysis Untuk Memprediksi Kualitas Pengungkapan Sustainability Report (Studi Empiris Pada Perusahaan Peserta Asia Sustainability Reporting Rating Tahun 2019). Jwm (Jurnal Wawasan Manajemen), 9(3), 202–215. https://doi.org/10.20527/jwm.v9i3.194
Alfaiz, D. R., & Aryati, T. (2019). Pengaruh Tekanan Stakeholder Dan Kinerja Keuangan Terhadap Kualitas Sustainability Report Dengan Komite Audit Sebagai Variabel Moderasi. Jurnal Akuntansi Dan Keuangan Methodist, 2(2), 112–130.
Aliniar, D., & Wahyuni, S. (2017). Pengaruh Mekanisme Good Corporate Governance (GCG) Dan Ukuran Perusahaan Terhadap Kualitas Pengungkapan Sustainability Report Pada Perusahaan Terdaftar Di BEI. Jurnal Universitas Muhammadiyah Purwokerto, 15(1), 26–41.
Almagtome, A., Khaghaany, M., & Önce, S. (2020). Corporate governance quality, stakeholders’ pressure, and sustainable development: An integrated approach. International Journal of Mathematical, Engineering and Management Sciences, 5(6), 1077–1090. https://doi.org/10.33889/IJMEMS.2020.5.6.082
Ardiani, N. P. F., Lindrawati, & Adi, S. (2022). Pengaruh Mekanisme Good Corporate Governance Terhadap Pengungkapan Sustainability Report Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Riset Akuntansi Mercu Buana, 8(1), 78–90.
Astuti, F., & Putri, W. H. (2019). Studi Komparasi Kualitas Pengungkapan Laporan Keberlanjutan Perusahaan Konstruksi Dalam dan Luar Negeri. Proceeding of National Conference on Accounting & Finance, 1(40), 34–46. https://doi.org/10.20885/ncaf.vol1.art4
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2014). Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framework. Journal of Business Ethics, 122(1), 53–63. https://doi.org/10.1007/s10551-013-1748-5
Hamudiana, A., & Achmad, T. (2017). Pengaruh Tekanan Stakeholder Terhadap Transparansi Laporan Keberlanjutan Perusahaan-Perusahaan Di Indonesia. Diponegoro Journal of Accounting, 6(4), 226–236.
Kurniawan, E., & Astuti, R. (2021). Pengaruh Corporate Governance , Kepemilikan Institusional , Leverage dan Growth Terhadap Tingkat Materialitas Sustainability Report. Jurnal Akuntansi Dan Keuangan, 3(1), 72–90. https://uia.e-journal.id/Akrual/article/view/153
Leitoniene, S., & Sapkauskiene, A. (2015). Quality of Corporate Social Responsibility Information. Procedia - Social and Behavioral Sciences, 213(March 2016), 334–339. https://doi.org/10.1016/j.sbspro.2015.11.547
Loh, L., & Thomas, T. (2020). Corporate Sustainability Reporting in ASEAN Countries. Centre of Governance and Sustanability, December, 1–52. https://bschool.nus.edu.sg/cgs/wp-content/uploads/sites/7/2021/07/ACN- CGS-Corporate-Sustainability-Reporting-in-ASEAN-Countries-Report- 2020.pdf
Lulu, C. L. (2021). Stakeholder Pressure and the Quality of Sustainability Report: Evidence From Indonesia. Journal of Accounting, Entrepreneurship and Financial Technology (Jaef), 2(1), 53–72. https://doi.org/10.37715/jaef.v2i1.1864
Mnif Sellami, Y., Dammak Ben Hlima, N., & Jarboui, A. (2019). An empirical investigation of determinants of sustainability report assurance in France. In Journal of Financial Reporting and Accounting (Vol. 17, Issue 2). https://doi.org/10.1108/JFRA-02-2018-0019
Mujiani, S., & Nurfitri, T. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Sustainability Report Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Sari. Jurnal Akuntansi Dan Keuangan, 2(1), 18–35. https://uia.e-journal.id/Akrual/article/view/1042
Murcia, F. D. R., & Santos, A. Dos. (2012). Discretionary-based disclosure: Evidence from the Brazilian market. BAR - Brazilian Administration Review, 9(1), 88–109. https://doi.org/10.1590/S1807-76922012000100006
Natalia, O., & Wahidahwati. (2016). Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Sustainability Report. Jurnal Ilmu Dan Riset Akuntansi, 5(11), 1–23.
Nilawati, Y. J., Purwanti, E., & Nuryaman, F. A. (2019). the Effect of Stakeholders’ Pressure and Corporate Financial Performance on Transparency of Sustainability Report. Jurnal Akuntansi Trisakti, 5(2), 225–238. https://doi.org/10.25105/jat.v5i2.4867
Novianti, N., & Eriandani, R. (2022). Pengaruh dewan komisaris terhadap pengungkapan tanggung jawab sosial. Inovasi, 18(1), 208–216. https://doi.org/10.30872/jinv.v18i1.10375
Rudyanto, A., & Siregar, S. V. (2018). Pengaruh Tekanan Pemangku Kepentingan dan Tata Kelola Perusahaan terhadap Kualitas Laporan Keberlanjutan. International Journal of Ethics and Systems, 17(4), 102–130.
Saka, C., & NODA, A. (2013). The Effects of Stakeholders on CSR Disclosure: Evidence from Japan. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2239469
Sawitri, A. P., & Setiawan, N. (2019). Analisis Pengaruh Pengungkapan Sustainability Report, Kinerja Keuangan, Kinerja Lingkungan Terhadap Nilai Perusahaan. Journal of Business & Banking, 7(2), 1–8. https://doi.org/10.14414/jbb.v7i2.1397
Sidiq, F. M., Surbakti, L. P., & Sari, R. (2021). Pengungkapan Sustainability Report: Konsentrasi Kepemilikan dan Kepemilikan Institusional. Studi Akuntansi Dan Keuangan Indonesia, 4(2), 78–88. https://doi.org/10.21632/saki.4.2.78-88
Sriningsih, S., & Wahyuningrum, I. F. S. (2022). Pengaruh Comprehensive Stakeholder Pressure dan Good Corporate Governance terhadap Kualitas Sustainability Report. Owner, 6(1), 813–827. https://doi.org/10.33395/owner.v6i1.680
Sweeney, L., & Coughlan, J. (2008). Do different industries report Corporate Social Responsibility differently? An investigation through the lens of stakeholder theory. Journal of Marketing Communications, 14(2), 113–124. https://doi.org/10.1080/13527260701856657
Tobing, R. A., Zuhrotun, Z., & Rusherlistyani, R. (2019). Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia. Reviu Akuntansi Dan Bisnis Indonesia, 3(1), 102–123. https://doi.org/10.18196/rab.030139
Wisnuwardana, A. N. A., & Novianti, N. (2018). Pengaruh struktur kepemilikan terhadap kinerja perusahaan dengan kualitas audit sebagai variabel pemoderasi. Jurnal Ilmiah Mahasiswa FEB, 6(2), 1–11. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/5082
Wulandari, R., Fauziyah, S., & Mubarok, A. (2021). Pengaruh Komite Audit dan Struktur Modal terhadap Pengungkapan Sustainability Report. Accounthink : Journal of Accounting and Finance, 6(02), 181–193. https://doi.org/10.35706/acc.v6i02.5616
Yuliandhari, W. S., Asalam, A. G., & Sinatrya, M. V. (2022). Pengaruh Tekanan Pemegang Saham dan Umur Perusahaan terhadap Kualitas Sustainability Report. Owner, 7(1), 488–497. https://doi.org/10.33395/owner.v7i1.1207
.png)
.png)
