Ukuran Perusahaan, Tipe Industri, dan Kualitas Pengungkapan Sustainable Development Goals
Abstract
The sustainable development goals (SDGs) are a series of sustainable development objectives established to achieve a better life. The role of companies in Indonesia in achieving these goals can be realized by disclosing the SDGs in their sustainability reports. The quality of SDG disclosure can be assessed based on the topics disclosed in accordance with the GRI Standards guidelines, as well as the presentation format. The aim of this research is to empirically examine the influence of company size and industry type on the quality of SDG disclosure. This research was conducted on companies listed on the Indonesia Stock Exchange in 2023. The research sample consists of 183 companies obtained using nonprobability sampling and purposive sampling techniques. The data analysis technique used is multiple linear regression analysis. The analysis results show that company size and industry type have a positive influence on the quality of SDG disclosure. The research implications confirm the legitimacy theory and political cost hypothesis.
Downloads
Download data is not yet available.
References
Adiatma, K. B., & Suryanawa, I. K. (2018). Pengaruh Tipe Industri, Kepemilikan Saham Pemerintah, Profitabilitas Terhadap Sustainability Report. E-Jurnal Akuntansi, 25(2), 934–958. https://doi.org/10.24843/EJA.2018.v25.i02.p05
Antara, D. M. D. J., Putri, I. G. A. M. A. D., Ratnadi, N. M. D., & Wirawati, N. G. P. (2020). Effect of Firm Size, Leverage, and Environmental Performance on Sustainability Reporting. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(1), 40–46.
Arifianti, N. P., & Widianingsih, L. P. (2022). Kualitas Pengungkapan Sustainable Development Goals (SDGs) dan Kinerja Keuangan: Bukti Empiris atas Perusahaan Pertambangan di Indonesia. Akuntansi Dewantara, 6(3), 68–78.
Arifianti, N. P., & Widianingsih, L. P. (2023). Kualitas Pengungkapan SDGs: Apakah Berpengaruh terhadap Kinerja Keuangan Perusahaan Sektor Energi dan Bahan Baku di Indonesia? Jurnal Reviu Akuntansi Dan Keuangan, 13(2), 269–288. https://doi.org/10.22219/jrak.v13i2.26629
Arisandi, C., & Mimba, N. P. S. H. (2021). Kinerja Keuangan, Tipe Industri dan Sustaiability Report. E-Jurnal Akuntansi, 31(11), 2736. https://doi.org/10.24843/EJA.2021.v31.i11.p05
Boiral, O., & Heras-Saizarbitoria, I. (2020). Sustainability Reporting Assurance: Creating Stakeholder Accountability Through Hyperreality? Journal of Cleaner Production, 243, 118596. https://doi.org/10.1016/j.jclepro.2019.118596
Borges, F. M. M. G., Rampasso, I. S., Quelhas, O. L. G., Leal Filho, W., & Anholon, R. (2022). Addressing the UN SDGs in Sustainability Reports: An Analysis of Latin American Oil and Gas Companies. Environmental Challenges, 7, 100515. https://doi.org/10.1016/j.envc.2022.100515
Buniamin, S., Jaffar, R., Ahmad, N., & Johari, N. H. (2020). Exploring the Involvement of Malaysian Companies in Sustainable Development Goals (SDGs). Global Business and Management Research, 12(4), 201–213.
Dharmawan Krisna, A., & Suhardianto, N. (2016). Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial. Jurnal Akuntansi Dan Keuangan, 18(2), 119–128. https://doi.org/10.9744/jak.18.2.119-128
Elalfy, A., Weber, O., & Geobey, S. (2021). The Sustainable Development Goals (SDGs): a rising tide lifts all boats? Global reporting implications in a post SDGs world. Journal of Applied Accounting Research, 22(3), 557–575. https://doi.org/10.1108/JAAR-06-2020-0116
Emma, G.-M., & Jennifer, M.-F. (2021). Is SDG Reporting Substantial or Symbolic? An Examination of Controversial and Environmentally Sensitive Industries. Journal of Cleaner Production, 298, 126781. https://doi.org/10.1016/j.jclepro.2021.126781
Frista, & Fernando, K. (2020). The Effect of Internationalization, Industrial Type, and Company Size on Corporate Social Responsibility Disclosure. Jurnal Siasat Bisnis, 24(2), 138–147. https://doi.org/10.20885/jsb.vol24.iss2.art4
Galeazzo, A., Miandar, T., & Carraro, M. (2024). SDGs in Corporate Responsibility Reporting: A Longitudinal Investigation of Institutional Determinants and Financial Performance. Journal of Management and Governance, 28(1), 113–136. https://doi.org/10.1007/s10997-023-09671-y
Gray, R., Owen, D., & Adams, C. (1996). Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting.
Guthrie, J., & Parker, L. D. (1989). Corporate Social Reporting: A Rebuttal of Legitimacy Theory. Accounting and Business Research, 19(76), 343–352. https://doi.org/10.1080/00014788.1989.9728863
Hummel, K., & Szekely, M. (2022). Disclosure on the Sustainable Development Goals – Evidence from Europe. Accounting in Europe, 19(1), 152–189. https://doi.org/10.1080/17449480.2021.1894347
Indrawati, N. (2009). Pengungkapan Corporate Social Responsibility (CSR) dalam Annual Report Serta Pengaruhnya Terhadap Political Visibility dan Economic Performance. Pekbis Jurnal, 1(1), 1–11.
Karlina, W., Mulyati, S., & Putri, T. E. (2019). The Effect of Company’s Size, Industrial Type, Profitability, and Leverage to Sustainability Report Disclosure. JASS (Journal of Accounting for Sustainable Society), 32. https://doi.org/10.35310/jass.v1i01.68
Lubis, W. Y. B., & Dewi, L. G. K. (2020). The Effect of Profitability, Industrial Type, and Media Exposure on Corporate Social Responsibility Disclosure. America Journal of Humanities and Social Sciences Research (AJHSSR), 4(1), 279–285.
Nguyen, T. H., Vu, Q. T., Nguyen, D. M., & Le, H. L. (2021). Factors Influencing Corporate Social Responsibility Disclosure and Its Impact on Financial Performance: The Case of Vietnam. Sustainability, 13(15), 8197. https://doi.org/10.3390/su13158197
Oktavianawati, L., & Sri, I. F. (2018). The Factors that Influence the Disclosure of Corporate Social Responsibility (CSR). Accounting Analysis Journal, 7(2), 119–126. https://doi.org/10.15294/aaj.v7i2.23738
Pratama, A., Yadiati, W., & Jaenudin, E. (2024). Ownership Structures, Company Size and Age, and Sustainable Development Goals are Disclosed in the Annual Report: Is it Acceptable to Investors? (Survey among Publicly Listed Companies in Indonesia). International Journal of Innovative Research and Scientific Studies, 7(1), 166–179. https://doi.org/10.53894/ijirss.v7i1.2595
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
Rosati, F., & Faria, L. G. D. (2019). Business Contribution to The Sustainable Development Agenda: Organizational Factors Related to Early Adoption of SDG Reporting. Corporate Social Responsibility and Environmental Management, 26(3), 588–597. https://doi.org/10.1002/csr.1705
Salehi, M., Tarighi, H., & Rezanezhad, M. (2019). Empirical Study on the Effective Factors of Social Responsibility Disclosure of Iranian Companies. Journal of Asian Business and Economic Studies, 26(1), 34–55. https://doi.org/10.1108/JABES-06-2018-0028
Setyawan, W., Tanzil, N. D., & Rosdin, D. (2022). Pengaruh Karakteristik Tata Kelola Perusahaan terhadap Pengungkapan Dukungan SDGS dalam Laporan Keberlanjutan. Jurnal Akuntansi Aktual, 9(1), 15–24. https://doi.org/10.17977/um004v9i12022p015
Sijum, A. A., & Dewi, A. R. (2021). Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Corporate Governance Terhadap Corporate Social Responsibility. Jurnal Akuntansi Dan Perpajakan, 7(1). https://doi.org/10.26905/ap.v7i1.5767
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. http://journal.unnes.ac.id/sju/index.php/aaj
Susilowati, F., Zulfa, K., & Hartono, A. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Tipe Industri, dan Ukuran Dewan Komisaris Terhadap Corporate Social Responsibility Disclosure (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016). ISOQUANT: Jurnal Ekonomi, Manajemen Dan Akuntansi, 2(2), 18. https://doi.org/10.24269/iso.v2i2.186
Tsalis, T. A., Malamateniou, K. E., Koulouriotis, D., & Nikolaou, I. E. (2020). New challenges for corporate sustainability reporting: United Nations’ 2030 Agenda for sustainable development and the sustainable development goals. Corporate Social Responsibility and Environmental Management, 27(4), 1617–1629. https://doi.org/10.1002/csr.1910
Tyas, V. A., & Khafid, M. (2020). The Effect of Company Characteristics on Sustainability Report Disclosure with Corporate Governance as Moderating Variable. Accounting Analysis Journal, 9(3), 159–165.
United Nations Global Compact. (2018). Reporting on the SDGs—Shape the future of corporate reporting on the SDGs. https://www.unglobalcompact.org/take‐action/action/sdg‐reporting
Utami, Y. P., & Andreas, H. H. (2018). Tanggung Jawab Sosial Perusahaan dari Sudut Pandang Teori Akuntansi Positif. Perspektif Akuntansi, 1(1), 53–70. https://doi.org/10.24246/persi.v1i1.p53-70
van der Waal, J. W. H., & Thijssens, T. (2020). Corporate Involvement in Sustainable Development Goals: Exploring the Territory. Journal of Cleaner Production, 252, 119625. https://doi.org/10.1016/j.jclepro.2019.119625
Antara, D. M. D. J., Putri, I. G. A. M. A. D., Ratnadi, N. M. D., & Wirawati, N. G. P. (2020). Effect of Firm Size, Leverage, and Environmental Performance on Sustainability Reporting. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(1), 40–46.
Arifianti, N. P., & Widianingsih, L. P. (2022). Kualitas Pengungkapan Sustainable Development Goals (SDGs) dan Kinerja Keuangan: Bukti Empiris atas Perusahaan Pertambangan di Indonesia. Akuntansi Dewantara, 6(3), 68–78.
Arifianti, N. P., & Widianingsih, L. P. (2023). Kualitas Pengungkapan SDGs: Apakah Berpengaruh terhadap Kinerja Keuangan Perusahaan Sektor Energi dan Bahan Baku di Indonesia? Jurnal Reviu Akuntansi Dan Keuangan, 13(2), 269–288. https://doi.org/10.22219/jrak.v13i2.26629
Arisandi, C., & Mimba, N. P. S. H. (2021). Kinerja Keuangan, Tipe Industri dan Sustaiability Report. E-Jurnal Akuntansi, 31(11), 2736. https://doi.org/10.24843/EJA.2021.v31.i11.p05
Boiral, O., & Heras-Saizarbitoria, I. (2020). Sustainability Reporting Assurance: Creating Stakeholder Accountability Through Hyperreality? Journal of Cleaner Production, 243, 118596. https://doi.org/10.1016/j.jclepro.2019.118596
Borges, F. M. M. G., Rampasso, I. S., Quelhas, O. L. G., Leal Filho, W., & Anholon, R. (2022). Addressing the UN SDGs in Sustainability Reports: An Analysis of Latin American Oil and Gas Companies. Environmental Challenges, 7, 100515. https://doi.org/10.1016/j.envc.2022.100515
Buniamin, S., Jaffar, R., Ahmad, N., & Johari, N. H. (2020). Exploring the Involvement of Malaysian Companies in Sustainable Development Goals (SDGs). Global Business and Management Research, 12(4), 201–213.
Dharmawan Krisna, A., & Suhardianto, N. (2016). Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial. Jurnal Akuntansi Dan Keuangan, 18(2), 119–128. https://doi.org/10.9744/jak.18.2.119-128
Elalfy, A., Weber, O., & Geobey, S. (2021). The Sustainable Development Goals (SDGs): a rising tide lifts all boats? Global reporting implications in a post SDGs world. Journal of Applied Accounting Research, 22(3), 557–575. https://doi.org/10.1108/JAAR-06-2020-0116
Emma, G.-M., & Jennifer, M.-F. (2021). Is SDG Reporting Substantial or Symbolic? An Examination of Controversial and Environmentally Sensitive Industries. Journal of Cleaner Production, 298, 126781. https://doi.org/10.1016/j.jclepro.2021.126781
Frista, & Fernando, K. (2020). The Effect of Internationalization, Industrial Type, and Company Size on Corporate Social Responsibility Disclosure. Jurnal Siasat Bisnis, 24(2), 138–147. https://doi.org/10.20885/jsb.vol24.iss2.art4
Galeazzo, A., Miandar, T., & Carraro, M. (2024). SDGs in Corporate Responsibility Reporting: A Longitudinal Investigation of Institutional Determinants and Financial Performance. Journal of Management and Governance, 28(1), 113–136. https://doi.org/10.1007/s10997-023-09671-y
Gray, R., Owen, D., & Adams, C. (1996). Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting.
Guthrie, J., & Parker, L. D. (1989). Corporate Social Reporting: A Rebuttal of Legitimacy Theory. Accounting and Business Research, 19(76), 343–352. https://doi.org/10.1080/00014788.1989.9728863
Hummel, K., & Szekely, M. (2022). Disclosure on the Sustainable Development Goals – Evidence from Europe. Accounting in Europe, 19(1), 152–189. https://doi.org/10.1080/17449480.2021.1894347
Indrawati, N. (2009). Pengungkapan Corporate Social Responsibility (CSR) dalam Annual Report Serta Pengaruhnya Terhadap Political Visibility dan Economic Performance. Pekbis Jurnal, 1(1), 1–11.
Karlina, W., Mulyati, S., & Putri, T. E. (2019). The Effect of Company’s Size, Industrial Type, Profitability, and Leverage to Sustainability Report Disclosure. JASS (Journal of Accounting for Sustainable Society), 32. https://doi.org/10.35310/jass.v1i01.68
Lubis, W. Y. B., & Dewi, L. G. K. (2020). The Effect of Profitability, Industrial Type, and Media Exposure on Corporate Social Responsibility Disclosure. America Journal of Humanities and Social Sciences Research (AJHSSR), 4(1), 279–285.
Nguyen, T. H., Vu, Q. T., Nguyen, D. M., & Le, H. L. (2021). Factors Influencing Corporate Social Responsibility Disclosure and Its Impact on Financial Performance: The Case of Vietnam. Sustainability, 13(15), 8197. https://doi.org/10.3390/su13158197
Oktavianawati, L., & Sri, I. F. (2018). The Factors that Influence the Disclosure of Corporate Social Responsibility (CSR). Accounting Analysis Journal, 7(2), 119–126. https://doi.org/10.15294/aaj.v7i2.23738
Pratama, A., Yadiati, W., & Jaenudin, E. (2024). Ownership Structures, Company Size and Age, and Sustainable Development Goals are Disclosed in the Annual Report: Is it Acceptable to Investors? (Survey among Publicly Listed Companies in Indonesia). International Journal of Innovative Research and Scientific Studies, 7(1), 166–179. https://doi.org/10.53894/ijirss.v7i1.2595
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
Rosati, F., & Faria, L. G. D. (2019). Business Contribution to The Sustainable Development Agenda: Organizational Factors Related to Early Adoption of SDG Reporting. Corporate Social Responsibility and Environmental Management, 26(3), 588–597. https://doi.org/10.1002/csr.1705
Salehi, M., Tarighi, H., & Rezanezhad, M. (2019). Empirical Study on the Effective Factors of Social Responsibility Disclosure of Iranian Companies. Journal of Asian Business and Economic Studies, 26(1), 34–55. https://doi.org/10.1108/JABES-06-2018-0028
Setyawan, W., Tanzil, N. D., & Rosdin, D. (2022). Pengaruh Karakteristik Tata Kelola Perusahaan terhadap Pengungkapan Dukungan SDGS dalam Laporan Keberlanjutan. Jurnal Akuntansi Aktual, 9(1), 15–24. https://doi.org/10.17977/um004v9i12022p015
Sijum, A. A., & Dewi, A. R. (2021). Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Corporate Governance Terhadap Corporate Social Responsibility. Jurnal Akuntansi Dan Perpajakan, 7(1). https://doi.org/10.26905/ap.v7i1.5767
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. http://journal.unnes.ac.id/sju/index.php/aaj
Susilowati, F., Zulfa, K., & Hartono, A. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Tipe Industri, dan Ukuran Dewan Komisaris Terhadap Corporate Social Responsibility Disclosure (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016). ISOQUANT: Jurnal Ekonomi, Manajemen Dan Akuntansi, 2(2), 18. https://doi.org/10.24269/iso.v2i2.186
Tsalis, T. A., Malamateniou, K. E., Koulouriotis, D., & Nikolaou, I. E. (2020). New challenges for corporate sustainability reporting: United Nations’ 2030 Agenda for sustainable development and the sustainable development goals. Corporate Social Responsibility and Environmental Management, 27(4), 1617–1629. https://doi.org/10.1002/csr.1910
Tyas, V. A., & Khafid, M. (2020). The Effect of Company Characteristics on Sustainability Report Disclosure with Corporate Governance as Moderating Variable. Accounting Analysis Journal, 9(3), 159–165.
United Nations Global Compact. (2018). Reporting on the SDGs—Shape the future of corporate reporting on the SDGs. https://www.unglobalcompact.org/take‐action/action/sdg‐reporting
Utami, Y. P., & Andreas, H. H. (2018). Tanggung Jawab Sosial Perusahaan dari Sudut Pandang Teori Akuntansi Positif. Perspektif Akuntansi, 1(1), 53–70. https://doi.org/10.24246/persi.v1i1.p53-70
van der Waal, J. W. H., & Thijssens, T. (2020). Corporate Involvement in Sustainable Development Goals: Exploring the Territory. Journal of Cleaner Production, 252, 119625. https://doi.org/10.1016/j.jclepro.2019.119625
Published
2024-10-09
How to Cite
SARASWATI DEVI, Nyoman Radhika; DWI RATNADI, Ni Made.
Ukuran Perusahaan, Tipe Industri, dan Kualitas Pengungkapan Sustainable Development Goals.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 10, oct. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/115411>. Date accessed: 28 nov. 2024.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
