Pengaruh Profitabilitas, Good Corporate Governance dan Tipe Industri terhadap Pengungkapan Sustainability Report
Abstract
The purpose of this research is to examine the effect of profitability, good corporate governance and industrial type on sustainability report disclosure. The population is all companies listed in Indonesia Stock Exchange on period 2016 to 2020. By using purposive sampling method, there were 45 companies as the research sample. This research use secondary data obtained from Indonesia Stock Exchange and company's official website. The hypothesis was test using panel data analysis. The result showed that profitability, board of director, independent commissioner, audit committee and industrial type have no effect on sustainability report disclosure
References
Aggarwal, P., & Singh, A. K. (2018). CSR and sustainability reporting practices in India : an in-depth content analysis of top-listed companies. Social Responsibility Journal. https://doi.org/10.1108/SRJ-03-2018-0078
Aliniar, D., & Wahyuni, S. (2017). Pengaruh Mekanisme Good Corporate Governance (GCG) dan Ukuran Perusahaan terhadap Kualitas Pengungkapan Sustainability Report pada Perusahaan yang terdaftar di BEI. KOMPARTEMEN, XV(1), 26–41. https://doi.org/10.30595/kompartemen.v15i1.1377
Amran, A., Lee, S. P., & Selvaraj, S. (2013). The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting Quality. Business Strategy and the Environment. https://doi.org/10.1002/bse.1767
Arumsari, Y., & Asrori. (2019). The Analysis Of Sustainability Report Disclosure In The Companies Listed On The IDX Year 2014 – 2016. Accounting Analysis Journal, 8(3), 207–213. https://doi.org/10.15294/aaj.v8i3.26419
Buallay, A. M., & AlDhaen, E. S. (2018). The relationship between audit committee characteristics and the level of sustainability report disclosure. Lecture Notes in Computer Science (Including Subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics), 11195 LNCS, 492–503. https://doi.org/10.1007/978-3-030-02131-3_44
Chariri, A. (2008). Kritik Sosial Atas Pemakaian Teori dalam Penelitian Pengungkapan Sosial dan Lingkungan. Jurnal Maksi, 8(2), 151–169.
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, 1–12. https://doi.org/10.1016/j.jclepro.2020.121142
Dewi, S. (2017). Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Pengungkapan Sustainability Report serta Dampaknya Kepada Nilai Perusahaan. Jurnal Studia Akuntansi Dan Bisnisnsi Dan Bisnis, 7(3), 173–186.
Elkington. (2006). Governance for sustainability. Corporate Governance, 14(6), 575–576. https://doi.org/10.1016/j.oneear.2022.06.001
Fitri, A. A., & Yuliandari, W. S. (2018). Pengaruh Kinerja Keuangan terhadap Pengungkapan Sustainability Report. E-Proceeding of Management :, 5(2), 2218–2226.
GRI. (2016). Gri 101: landasan 2016 101.
Gurajati, D. N., & Porter, D. C. (2009). Basic Econometric. In McGraw –Hill (5th ed.).
https://bisnis.tempo.co/read/1455666. (n.d.). 8 Barel Minyak Pertamina Tumpah di Perairan Karawang, Perbaikan Pipa Masih Berjalan.
Indrianingsih, & Agustina, L. (2020). The Effect of Company Size, Financial Performance, and Corporate Governance on the Disclosure of Sustainability Report. Accounting Analysis Journal, 9(2), 116–122. https://doi.org/10.15294/aaj.v9i2.31177
Janggu, T., Darus, F., Mohamed, M., & Sawani, Y. (2014). Does good corporate governance lead to better sustainability reporting ? an analysis using structural equation modeling. Procedia - Social and Behavioral Sciences, 145, 138–145. https://doi.org/10.1016/j.sbspro.2014.06.020
Kasmir. (2012). Analisis Laporan Keuangan. Rajawali Pers.
Krisyadi, R., & Elleen. (2020). Analisis Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan Terhadap Pengungkapan Sustainability Report. Global Financial Accounting Journal, 4(1), 16–28. https://doi.org/10.37253/gfa.v4i1.753
Kusmayadi, D., Tasikmalaya, U. S., Badruzaman, J., & Tasikmalaya, U. S. (2015). Good corporate governance. LPPM Universitas Siliwangi.
Kuswanto, R. (2019). Penerapan Standar Gri Dalam Laporan Keberlanjutan Di Indonesia: Sebuah Evaluasi. Jurnal Bina Akuntansi, 6(2), 1–21. https://doi.org/10.52859/jba.v6i2.59
Latifah, S. W., Rosyid, M. F., Purwanti, L., & Oktavendi, T. W. (2019). Analysis of Good Corporate Governance, Financial Performance and Sustainability Report. Jurnal Reviu Akuntansi Dan Keuangan, 9(2), 200–213. https://doi.org/10.22219/jrak.v9i2.8902
Lestari, I. D., & Andayani. (2018). Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Sustainability Report. Jurnal Ilmu Dan Riset Akuntansi, 7(3), 1–22.
Madona, M. A., & Khafid, M. (2020). Pengaruh Good Corporate Governance terhadap Pengungkapan Sustainability Report dengan Ukuran Perusahaan sebagai Pemoderasi. Jurnal Optimasi Sistem Industri, 19(1), 22–32. https://doi.org/10.25077/josi.v19.n1.p22-32.2020
Mahmood, Z., Kouser, R., Ali, W., Ahmad, Z., & Salman, T. (2018). Does Corporate Governance Affect Sustainability Disclosure ? A Mixed Methods Study. Sustainability, 10(207), 1–20. https://doi.org/10.3390/su10010207
Mohd, N. A., & Weetman, P. (2006). Perpetuating traditional influences : Voluntary disclosure in Malaysia following the economic crisis. Journal of Accounting Auditing & Taxation, 15, 226–248. https://doi.org/10.1016/j.intaccaudtax.2006.08.001
Mujiani, S., & Jayanti. (2021). Analisis Pengaruh Profitabilitas Dan Good Corporate Governance Terhadap Sustainability Report Pada Perusahaan Peserta Isra Di Indonesia. In Jurnal Ilmu Akuntansi (Vol. 19, Issue 1, pp. 21–44).
Oktaviani, D. R., & Amanah, L. (2019). Pengaruh Kinerja Keuangan , Ukuran Perusahaan , Struktur Modal , dan Corporate Governance Terhadap Publikasi Sustainability Report. Jurnal Ilmu Dan Riset Akuntansi, 8(9), 1–20.
Orazalin, N., & Mahmood, M. (2020). Determinants of GRI-based sustainability reporting: evidence from an emerging economy. Journal of Accounting in Emerging Economies, 10(1), 140–164. https://doi.org/10.1108/JAEE-12-2018-0137
Peraturan Otoritas Jasa Keuangan Nomor 33 /Pojk.04/2014 Tentang Direksi Dan Dewan Komisaris Emiten Atau Perusahaan Publik.
Purbandari, Y., & Suryani, R. (2021). Good Corporate Governance Terhadap Sustainability Reporting. Fokus Ekonomi, 16(1), 242–254. https://doi.org/doi.org/10.34152/fe.16.1.242-254
Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6), 595–612. https://doi.org/10.1016/0361-3682(92)90015-K
Safitri, M., & Saifudin. (2019). Implikasi Karakteristik Perusahaan dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report. Jurnal Bingkai Ekonomi, 4(1), 13–25.
Sebrina, N., Suhairi, & Suhanda. (2022). Sustainability Reporting: Quality and Value Relevance. Wahana Riset Akuntansi, 10(1), 69–83. https://doi.org/https:// 10.24036/wra.v10i1.117304
Sinaga, K. J., & Fachrurrozie. (2017). The Effect of Profitability , Activity Analysis , Industrial Type and Good Corporate Governance Mechanism on The Disclosure of Sustainability Report. Accounting Analysis Journal, 6(3), 347–358. https://doi.org/10.15294/aaj.v6i3.18690
Susanti, L., & Alvita, A. (2019). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Report. JSMA (Jurnal Sains Manajemen & Akuntansi), 11(2), 54–74. https://doi.org/10.37151/jsma.v11i2.38
Syakirli, I., Cheisviyanny, C., & Halmawati. (2019). Pengaruh Karakteristik Perusahaan terhadap Pengungkapan Sustainability Reporting. Jurnal Eksplorasi Akuntansi, 1(1), 277–289. https://doi.org/10.24036/jea.v1i1.74
Syofyan, E. (2021). Good Corporate Gorvernance (GCG) (1st ed.). Unisma Press.
Tobing, R. A., Zuhrotun, & Rusherlistyani. (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
Wahyuningrum, I. F. S., Putri, N., & Hidayah, R. (2020). Pengaruh Kinerja Keuangan dan Karakteristik Perusahaan terhadap Pengungkapan Lingkungan di Perusahaan yang terdaftar di Singapore Exchange. Jurnal Ilmu Lingkungan, 18(2), 417–423. https://doi.org/10.14710/jil.18.2.417
Wang, M. C. (2017). The relationship between firm characteristics and the disclosure of sustainability reporting. Sustainability (Switzerland), 9(4), 1–14. https://doi.org/10.3390/su9040624
Widyaningsih, Y. E. (2020). Pengaruh Karakteristik Perusahaan terhadap Pengungkapan Laporan Keberlanjutan. Equilibrium Jurnal Bisnis & Akuntansi, XIV(1), 20–30.
Yunan, N., Kadir, & Anwar, K. (2021). Pengaruh Kinerja Keuangan, Karakteristik Perusahaan dan Corporate Governance Terhadap Pengungkapan Sustainability Report. JURNAL FAIR VALUE, 04(01), 171–193. https://doi.org/10.32670/fairvalue.v4i1.485