Karakteristik Keuangan dan Non Keuangan pada Kualitas Sustainability Disclosure Perusahaan Manufaktur di Indonesia
Abstract
Company transparency related to commitment to achieving SDGs as well as impacts on the environment and social is conveyed through sustainability disclosures. This research aims to empirically analyze the influence of financial characteristics (profitability and leverage) and non-financial characteristics (gender, age, educational background, tenure of the President Director and nationality) on the quality of sustainability disclosure of manufacturing companies in Indonesia. The research uses panel data regression analysis techniques with the Eviews 12 analysis tool and uses a population of manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Based on the purposive sampling technique, a sample of 75 observations was obtained. The research results found that leveraged financial characteristics have a positive effect on the quality of manufacturing companies' sustainability disclosures. Meanwhile, non-financial characteristics in the form of individual characteristics of the President Director have no effect on the quality of manufacturing companies' sustainability disclosures. The research findings provide an insight into the level of sustainability disclosure in terms of organizational characteristics and individual decision makers.
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References
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Ararat, M., Aksu, M. H., & Tansel Cetin, A. (2010). The Impact Of Board Diversity On Boards’ Monitoring Intensity And Firm Performance: Evidence From The Istanbul Stock Exchange. SSRN Electronic Journal. Https://Doi.Org/10.2139/Ssrn.1572283
Ardiana, P. A. (2022). Stakeholder Engagement In Sustainability Reporting In Indonesia [Durham University]. Available At Durham E-Theses Online: Http: //Etheses.Dur.Ac.Uk/14301/
Ben Barka, H., & Dardour, A. (2015). Investigating The Relationship Between Director’s Profile, Board Interlocks And Corporate Social Responsibility. Management Decision, 53(3), 553–570. Https://Doi.Org/10.1108/MD-12-2013-0655
Bristy, H. J., How, J., & Verhoeven, P. (2021). Gender Diversity: The Corporate Social Responsibility And Financial Performance Nexus. International Journal Of Managerial Finance, 17(5), 665–686. Https://Doi.Org/10.1108/IJMF-04-2020-0176
Dalvi-Esfahani, M., Ramayah, T., & Nilashi, M. (2017). Modelling Upper Echelons’ Behavioural Drivers Of Green IT/IS Adoption Using An Integrated Interpretive Structural Modelling – Analytic Network Process Approach. Telematics And Informatics, 34(2), 583–603. Https://Doi.Org/10.1016/J.Tele.2016.10.002
Freeman, R. E. E., & Mcvea, J. (1984). A Stakeholder Approach To Strategic Management. Management. SSRN Electronic Journal, January. Https://Doi.Org/10.2139/Ssrn.263511
Ghozali, I. (2020). Buku 25 Grand Theory 25 Teori Besar Ilmu Manajemen Akuntansi Dan Bisnis.
Hambrick, D. C. (2007). Upper Echelons Theory: An Update. Academy Of Management Review, 32(2), 334–343. Https://Doi.Org/10.5465/Amr.2007.24345254
Hambrick, D. C., & Mason, P. A. (1984). Upper Echelons: The Organization As A Reflection Of Its Top Managers. Academy Of Management Review, 9(2), 193–206. Https://Doi.Org/10.5465/Amr.1984.4277628
Huang, S. K. (2013). The Impact Of CEO Characteristics On Corporate Sustainable Development. Corporate Social Responsibility And Environmental Management, 20(4), 234–244. Https://Doi.Org/10.1002/Csr.1295
Hummel, K., & Schlick, C. (2016). The Relationship Between Sustainability Performance And Sustainability Disclosure – Reconciling Voluntary Disclosure Theory And Legitimacy Theory. Journal Of Accounting And Public Policy, 35(5), 455–476. Https://Doi.Org/10.1016/J.Jaccpubpol.2016.06.001
Hyun, E., Yang, D., Jung, H., & Hong, K. (2016). Women On Boards And Corporate Social Responsibility. Sustainability, 8(4), 300. Https://Doi.Org/10.3390/Su8040300
Kristiawan, N. B. (2020). CEO Characteristics, Ownership Concentration And Corporate Social Responsibility Disclosure. Jurnal Bisnis Dan Akuntansi, 147–166. Https://Doi.Org/10.34208/Jba.V22i2.701
Kwalomine, A. L. (2018). Pendidikan, Masa Jabatan Direktur Utama Dan Pengungkapan Corporate Sosial Responsibility (CSR). Jurnal Riset Akuntansi Terpadu, 11(1). Https://Doi.Org/10.35448/Jrat.V11i1.4224
Liao, L., Luo, L., & Tang, Q. (2015). Gender Diversity, Board Independence, Environmental Committee And Greenhouse Gas Disclosure. The British Accounting Review, 47(4), 409–424. Https://Doi.Org/10.1016/J.Bar.2014.01.002
Muttakin, M. B., Khan, A., & Subramaniam, N. (2015). Firm Characteristics, Board Diversity And Corporate Social Responsibility. Pacific Accounting Review, 27(3), 353–372. Https://Doi.Org/10.1108/PAR-01-2013-0007
Oxelheim, L., & Randøy, T. (2001). The Impact Of Foreign Board Membership On Firm Value.
Rahmadinar, F. D., & Khuzaini, K. (2019). Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Ilmu Dan Riset Manajemen , 8(2).
Rao, K., & Tilt, C. (2016). Board Composition And Corporate Social Responsibility: The Role Of Diversity, Gender, Strategy And Decision Making. Journal Of Business Ethics, 138(2), 327–347. Https://Doi.Org/10.1007/S10551-015-2613-5
Setiawan, D., Hapsari, R. T., & Wibawa, A. (2018). Dampak Karakteristik Dewan Direksi Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan Di Indonesia. MIX: Jurnal Ilmiah Manajemen, 8(1).
Shamil, M. M., Shaikh, J. M., Ho, P. L., & Krishnan, A. (2014). The Influence Of Board Characteristics On Sustainability Reporting Empirical Evidence From Sri Lankan Firms. Asian Review Of Accounting, 22(2), 78–97. Https://Doi.Org/10.1108/ARA-09-2013-0060
Sugiyono. (2016). Metode Penelitian Adminstrasi. Bandung: Penerbit Alfabeta.
Triyani, A., & Setyahuni, S. W. (2020). Pengaruh Karakteristik Ceo Terhadap Pengungkapan Informasi Environmental, Social, And Governance (ESG). Jurnal Ekonomi Dan Bisnis, 21(2), 72. Https://Doi.Org/10.30659/Ekobis.21.2.72-83
Yao, Z. (2010). Typology Of Nothing: Heidegger, Daoism And Buddhism [Abstract]. Comparative Philosophy: An International Journal Of Constructive Engagement Of Distinct Approaches Toward World Philosophy, 1(1). Https://Doi.Org/10.31979/2151-6014(2010).010107
Published
2024-01-30
How to Cite
DEWI, Luh Gede Krisna; ARIYANTO, Dodik; AMARA, Anisa Virdawati.
Karakteristik Keuangan dan Non Keuangan pada Kualitas Sustainability Disclosure Perusahaan Manufaktur di Indonesia.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 1, p. 1-14, jan. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/110607>. Date accessed: 27 apr. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i01.p01.
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