Pengaruh Tekanan Karyawan dan Struktur Kepemilikan terhadap Kualitas Sustainability Reporting
Abstract
This study aims to analyze the effect of employee pressure and ownership structure on the quality of sustainability reporting. The quality of the sustainability report is measured using a disclosure index. Employee pressure is measured by the number of employees. While the ownership structure in this study is represented by foreign ownership as measured by the number of shares owned by foreigners compared to total outstanding shares, highly controlled equity is measured by equity attributable to owners of the parent entity compared to total equity, and foreign-oriented companies as measured by foreign subsidiaries compared to the number of subsidiaries. The population of this research is all companies listed on the Indonesia Stock Exchange in 2016-2020 which publish sustainability reporting using a sampling method, namely purposive sampling so the final sample of this study is 35 companies. The analysis technique used is multiple linear regression analysis. Overall, the results of this study indicate that employee pressure does not affect the quality of the sustainability report. The ownership structure, namely foreign ownership, highly controlled equity, and foreign-oriented companies also do not affect the quality of the sustainability report.
References
Adhipradana, fadhila, & Daljono. (2014). Coporate Governance Terhadap Pengungkapan. Diponegoro Journal of Accounting, 3, 1–12.
Aksoy, M., Yilmaz, M. K., Tatoglu, E., & Basar, M. (2020). Antecedents of corporate sustainability performance in Turkey: The effects of ownership structure and board attributes on non-financial companies. Journal of Cleaner Production, 276, 124284. https://doi.org/10.1016/j.jclepro.2020.124284
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.
Amidjaya, P. G., & Widagdo, A. K. (2020). Sustainability reporting in Indonesian listed banks: Do corporate governance, ownership structure and digital banking matter? Journal of Applied Accounting Research, 21(2), 231–247. https://doi.org/10.1108/JAAR-09-2018-0149
Andrianary, M., & Antoine, P. (2019). PENGARUH TEKANAN STAKEHOLDER DAN CORPORATE GOVERNANCE TERHADAP KUALITAS SUSTAINABILITY REPORT. 2(1), 89.
Correa-Garcia, J. A., Garcia-Benau, M. A., & Garcia-Meca, E. (2020). Corporate governance and its implications for sustainability reporting quality in Latin American business groups. Journal of Cleaner Production, 260, 121142. https://doi.org/10.1016/j.jclepro.2020.121142
Dam, L., & Scholtens, B. (2013). Ownership Concentration and CSR Policy of European Multinational Enterprises. Journal of Business Ethics, 118(1), 117–126. https://doi.org/10.1007/s10551-012-1574-1
Ducassy, I., & Montandrau, S. (2015). Corporate social performance, ownership structure, and corporate governance in France. Research in International Business and Finance, 34, 383–396. https://doi.org/10.1016/j.ribaf.2015.02.002
Elkington, J. 1997. (1997). Enter the triple bottom line. The Triple Bottom Line: Does It All Add Up, 1(1986), 1–16. https://doi.org/10.4324/9781849773348
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
Friske, W., Nikolov, A. N., & Hoang, P. (2020). CSR reporting practices: an integrative model and analysis. Journal of Marketing Theory and Practice, 28(2), 138–155. https://doi.org/10.1080/10696679.2019.1690397
Ghozali, H. I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25 edisi ke-9. In International Journal of Physiology. Universitas Diponegoro.
GRI (2016). (2016). Standar Pelaporan Keberlanjutan GRI 2016 : 101 Landasan. Global Reporting Initiative, 30.
Guo, M., & Zheng, C. (2021). Foreign ownership and corporate social responsibility: Evidence from china. Sustainability (Switzerland), 13(2), 1–22. https://doi.org/10.3390/su13020508
Hamudiana, A., & Achmad, T. (2017). Pengaruh Tekanan Stakeholder Terhadap Transparansi Laporan Keberlanjutan Perusahaan-Perusahaan Di Indonesia. Diponegoro Journal of Accounting, 6(4), 226–236.
Hartikayanti, H. N., Trisyardi, M. R., & Saptono, E. R. B. (2016). Effect of corporate characteristics on environmental disclosure. International Journal of Applied Business and Economic Research, 14(10), 6111–6134.
Hidayah, N., Nugroho, L., & Prihanto, H. (2021). The Determinant Factors of Sustainability Report Quality and Corporate Performance: An Empirical Study. International Journal of Finance, Insurance and Risk Management, XI(1), 24–37.
Laplume, A. O., Sonpar, K., & Litz, R. A. (2008). Stakeholder theory: Reviewing a theory that moves us. In Journal of Management (Vol. 34, Issue 6). https://doi.org/10.1177/0149206308324322
Loh, L., Thomas, T., & Wang, Y. (2017). Sustainability Reporting and Firm Value : Evidence from Singapore-Listed Companies. Sustainability, 9, 2112. https://doi.org/10.3390/su9112112
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
Octaviany, W., Prihatni, R., & Muliasari, I. (2021). Jurnal Akuntansi dan Auditing. Jurnal Akuntansi, Perpajakan Dan Auditing, 2(1 April 2021), 89–108. https://www.neliti.com/id/publications/136376/analisis-pengaruh-rasio-keuangan-terhadap-perubahan-laba
Petrescu, A. G., Bîlcan, F. R., Petrescu, M., Oncioiu, I. H., Türkes, M. C., & Căpuşneanu, S. (2020). Assessing the benefits of the sustainability reporting practices in the top Romanian companies. Sustainability (Switzerland), 12(8). https://doi.org/10.3390/SU12083470
Putri, R. D., Pratama, F., & Muslih, M. (2022). Pengaruh Stakeholder Pressure Dan Dewan Komisaris Independen Terhadap Kualitas Sustainability Report. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 11(04), 432. https://doi.org/10.24843/eeb.2022.v11.i04.p05
Rudyanto, A., & Siregar, S. V. (2017). International Journal of Ethics and Systems.
Sari, N. A., Artinah, B., & Safriansyah. (2017). Sustainability Report Dan Nilai Perusahaan Di Bursa Efek Indonesia. Jurnal Spread, 7(1), 21–30.
Sebrina, N., Taqwa, S., & Afriyenti, M. (2021). Laporan Berkelanjutan: Menakar Kualitas Laporan Berkelanjutan Dalam Mendukung Pembangunan Berkelanjutan. 1–141. https://www.mendeley.com/catalogue/2b3b8d5d-7a4c-3bec-96a2-5219d3314780/?utm_source=desktop
Sellami, Y., Dammak Ben Hlima, N., & Jarboui, A. (2019). An empirical investigation of determinants of sustainability report assurance in France. Journal of Financial Reporting and Accounting, 17(2), 320–342. https://doi.org/10.1108/JFRA-02-2018-0019
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.
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
Sudarno, A. N. &. (2013). Praktik Pengungkapan Sustainability Report. Diponegoro Journal of Accounting, 2(1), 1–14. http://ejournal-s1.undip.ac.id/index.php/accounting
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
Undang-Undang Nomor 25 Tahun 2007 Pasal 1 Ayat 6. (n.d.).
Yiu, D., Bruton, G. D., & Lu, Y. (2005). Understanding business group performance in an emerging economy: Acquiring resources and capabilities in order to prosper. Journal of Management Studies, 42(1), 183–206. https://doi.org/10.1111/j.1467-6486.2005.00493.x
Zulaecha, H. E., & Murtanto. (2019). Foreign ownership and sustainability performance in Indonesia. International Journal of Financial, Accounting, and Management, 1(1), 1–15. https://doi.org/10.35912/ijfam.v1i1.39
.png)
.png)
