1Fitri Indriawati,2Nurlis, Nurlis,3Ratna Marta Dhewi
1,2Accounting department, Universitas Mercu Buana, Jakarta, Indonesia
3Public Financial Accounting department, Universitas Terbuka, Jakarta, Indonesia
DOI : https://doi.org/10.47191/ijmra/v5-i12-36Google Scholar Download Pdf
ABSTRACT:
The value relevance of accounting information, including sustainability reports, is attractive to companies because of its impact on the company's competitiveness. Analyzing the potential factors that have an impact on the disclosure of sustainability reports can provide additional insight for stakeholders about the transparency of corporate actions to mitigate impacts and risks. Sustainability reporting in times of crisis due to the pandemic will be more important than ever to increase trust among all stakeholders. The purpose of this study is to obtain empirical evidence of the effect of company characteristics and good corporate governance on the disclosure of sustainability reports. The type of research used in this study is quantitative research that emphasizes theory testing through measuring research variables with numbers and analyzing data with statistical procedures for multiple linear regression analysis which is done with Eviews 10. The results of the study empirically prove that company size affects sustainability report disclosures while profitability, liquidity, audit committee, and the board of directors do not affect the sustainability report disclosure.
KEYWORDS:sustainability report, profitability, liquidity, audit committee, dan boards of directors
REFERENCES
1) Afsari, R., Purnamawati, I. G. A., & Prayudi, M. A. (2017). Pengaruh Leverage, Ukuran Perusahaan, Komite Audit dan Kepemilikan Institusional Terhadap Luas Pengungkapan Sustainability Report (Studi Empiris Perusahaan yang Mengikuti ISRA Periode 2013-2015). E-Jurnal S1 Ak Universitas Pendidikan Ganesha, 8(2), 1–12.
2) Anna, Y. D., & Rari, Dita, R. D. (2019). Sustainability Reporting: Analisis Kinerja Keuangan Dan Nilai Perusahaan. Jurnal ASET (Akuntansi Riset), 11(2), 238–255. https://doi.org/10.17509/JASET.V11I2.18804
3) Bukhori, M. R. T., & Sopian, D. (2017). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), 2(1), 35. https://doi.org/10.32897/jsikap.v2i1.62
4) Camilleri, M. A. (2017). Corporate Sustainability, Social Responsibility and Environmental Management. In Springer International Publishing. https://doi.org/10.1007/978-3-319-46849-5
5) Damanik, L. Y. (2017). Pengaruh Kinerja Keuangan dan Karakteristik Perusahaan terhadap Kuantitas dan Kualitas Pengungkapan Sustainability Report di Indonesia Periode 2013-2015. Profita, 10(3), 5–9.
6) Dewi, I. P., & Pitriasari, P. (2019). Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report. Jurnal Sains Manajemen & Akuntansi, XI(1), 33–53.
7) Diono, H., Jatmiko, T., & Prabowo, W. (2017). Analisis Pengaruh Mekanisme Corporate Governance, Profitalbilitas, Dan Ukuran Perusahaan Terhadap Tingkat Pengungkapan Sustainability Report. Diponegoro Journal of Accounting, 6(3), 615–624.
8) Doktoralina, C., Dewi A., Safira., Shinta M., (2018). The Importance of Sustainability Reports in Non-Financial Companies. Jurnal Akuntansi,
9) Endiramurti, S. R., Rosadi, A. B., & Probohudono, A. N. (2019). Going Concern Company and its Relation to Sustainability Report Disclosure: Evidence from SOEs in Indonesia. International Journal of Economics, Business and Accounting Research (IJEBAR), 3(01), 12. https://doi.org/10.29040/ijebar.v3i01.376
10) Fitri, A. A., & Yuliandari, W. S. (2018). Pengaruh Kinerja Keuangan terhadap Pengungkapan Sustainability Report The Influence of Financial Performance on Sustainability Report Disclosure. E-Proceeding of Management, 5(2), 2218–2226.
11) Freeman, R. E. (1984). Strategic Management: A Stakeholders Approach. Fitman.
12) Ghozali, I., & Ratmono, D. (2017). Analisis Multivariat dan Ekonometrika Teori, Konsep, dan Aplikasi dengan Eviews 10. Badan Penerbit Universitas Diponegoro.
13) Global Reporting Initiative. (2016a). GRI - 101: Landasan 2016. Global Reporting Initiative.
14) Global Reporting Initiative. (2016b). GRI 102: Pengungkapan Umum 2016. Global Reporting Initiative.
15) Hardika, A. L., Manurung, D. T. H., & Mulyati, Y. (2018). Corporate governance mechanism, company size financial performance and sustainability reporting. International Journal of Engineering and Technology(UAE), 7(4.34SpecialIssue 34), 201–203. https://doi.org/10.14419/ijet.v7i4.34.23888
16) Hasanah, N., Syam, D., & Jati, A. W. (2015). Pengaruh Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan di Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 5(1), 711–720.
https://doi.org/10.22219/jrak.v5i1.4992
17) Herawati, H. (2015). Corporate Governance , Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility. Jurnal Riset Akuntansi Dan Perpajakan, 2(2), 203–217, ISSN: 2339-1545.
18) Hidayah, N., Badawi, A., & Nugroho, L. (2019). FACTORS AFFECTING THE DISCLOSURE OF SUSTAINABILITY REPORTING Nurul HIDAYAH , International International of Commerce of Commerce and and Finance Finance. International Journal of Commerce and Finance, 5(2), 219–229.
19) Indrianingsih, I., & 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
20) Karlina, W., Mulyati, S., & Putri, T. E. (2019). THE EFFECT OF COMPANY ’ S SIZE , INDUSTRIAL TYPE , PROFITABILITY , AND LEVERAGE TO SUSTAINABILITY REPORT DISCLOSURE ( Case Study On Companies Registered In Sustainability Reporting Award ( SRA ) Period 2014-2016 ). Journal of Accounting for Sustainable Society, 1(1), 32–52.
21) Kasmir. (2015). Analisis Laporan Keuangan. Rajawali Press.
22) Lestari, D. I., & Vadila, M. N. (2020). APAKAH UKURAN PERUSAHAAN DAN KINERJA KEUANGAN MEMPENGARUHI PERUSAHAAN DALAM MENGUNGKAPKAN SUSTAINABILITY REPORT? 4(1).
23) Liana, S., & Kunci, K. (2019). Pengaruh Profitabilitas , Leverage , Ukuran Perusahaan , dan Dewan Komisaris Independen terhadap Pengungkapan Sustainability Report. JESYA (Jurnal Ekonomi & Ekonomi Syariah), 2(2), 199–208.
24) Lucia, L., & Panggabean, R. R. (2018). The Effect of Firm’s Characteristic and Corporate Governance to Sustainability Report Disclosure. SEEIJ (Social Economics and Ecology International Journal), 2(1), 18–28.
25) 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), 32–35.
26) Otoritas Jasa Keuangan. (2017). Peraturan Otoritas Jasa Keuangan Nomor 51 /POJK.03/2017 Tentang Penerapan Keuangan Berkelanjutan Bagi Lembaga Jasa Keuangan, Emitten dan Perusahaan Publik. Ojk.Go.Id, 1–15.
27) Ria, A., & Khafid, M. (2015). Pengaruh Mekaniseme Good Corporate Governance Dan Kinerja Keuangan Terhadap Pengungkapan Sustainability Report. Accounting Analysis Journal, 4(3), 1–10. https://doi.org/10.15294/aaj.v4i3.8303
28) Siyoto, S., & Sodik, A. (2015). DASAR METODOLOGI PENELITIAN (1st ed.). Literasi Media Publishing.
29) Suharyani, R., Ulum, I., & Jati, A. W. (2019). Pengaruh Tekanan Stakeholder Dan Corporate Governance Terhadap Kualitas Sustainability Report. Jurnal Akademi Akuntansi, 2(1), 1–121.
https://www.bps.go.id/dynamictable/2018/05/18/1337/persentase-panjang-jalan-tol-yang-beroperasi-menurut-operatornya-2014.html
30) Syakirli, I., Charoline, C., & Halmawati. (2019). PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING. Jurnal Eksplorasi Akuntansi, 1(1), 277–289.
31) 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,
Volume 05 Issue 12 December 2022
There is an Open Access article, distributed under the term of the Creative Commons Attribution – Non Commercial 4.0 International (CC BY-NC 4.0) (https://creativecommons.org/licenses/by-nc/4.0/), which permits remixing, adapting and building upon the work for non-commercial use, provided the original work is properly cited.
Our Services and Policies
Authors should prepare their manuscripts according to the instructions given in the authors' guidelines. Manuscripts which do not conform to the format and style of the Journal may be returned to the authors for revision or rejected.
The Journal reserves the right to make any further formal changes and language corrections necessary in a manuscript accepted for publication so that it conforms to the formatting requirements of the Journal.
International Journal of Multidisciplinary Research and Analysis will publish 12 monthly online issues per year,IJMRA publishes articles as soon as the final copy-edited version is approved. IJMRA publishes articles and review papers of all subjects area.
Open access is a mechanism by which research outputs are distributed online, Hybrid open access journals, contain a mixture of open access articles and closed access articles.
International Journal of Multidisciplinary Research and Analysis initiate a call for research paper for Volume 07 Issue 12 (December 2024).
PUBLICATION DATES:
1) Last Date of Submission : 26 December 2024 .
2) Article published within a week.
3) Submit Article : editor@ijmra.in or Online
Why with us
1 : IJMRA only accepts original and high quality research and technical papers.
2 : Paper will publish immediately in current issue after registration.
3 : Authors can download their full papers at any time with digital certificate.
The Editors reserve the right to reject papers without sending them out for review.
Authors should prepare their manuscripts according to the instructions given in the authors' guidelines. Manuscripts which do not conform to the format and style of the Journal may be returned to the authors for revision or rejected. The Journal reserves the right to make any further formal changes and language corrections necessary in a manuscript accepted for publication so that it conforms to the formatting requirements of the Journal.