Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Kepemilikan Institusional dan Pengungkapan Sustainability Report

  • Ni Kadek Novita Madani Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • Gayatri Gayatri Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

Abstract

Sustainability report is measurable report that published by company regarding the economic, social, and environmental impacts of the company’s activity. This study aims to find the effect of profitability, company size, company age, and institutional ownership on sustainability report disclosures. The populations were listed companies on Indonesia stock exchange in 2016-2019 and published sustainability report as a sample. The method of determining sample using purposive sampling technique which is resulted 21 companies with 77 observations. The data analysis technique using multiple linier regression analysis which results profitability have no significant effect on sustainability report disclosure, company size in negative significant effect on sustainability report, companyaage have positive significant effect on sustainability report, and institutional ownership have no significant effectaon the sustainability report disclosure.


Keywords: Sustainability; Profitability; Size; Age; Institutional.

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, 934. https://doi.org/10.24843/eja.2018.v25.i02.p05

Afsari, R., & Purnamawati, I. G. A. (2017). Pengaruh Leverage, Ukuran Perusahaan, Komite Audit Dan Kepemilikan Institusional Terhadap Luas Pengungkapan Sustainability Report. Jurnal Imiah Mahasiswa Akuntansi Undiksha, 8(2), 1–12.

Aliniar, D. (2017). Pengaruh Mekanisme Good Corporate Governance dan Ukuran Perusahaan Terhadap Kualitas Pengungkapan Sustainability Report Pada Perusahaan Terdaftar di BEI. KOMPARTEMEN, 15(1).

Barung, M. (2018). Pengaruh Mekanisme Good Corporate Governance dan Ukuran Perusahaan Terhadap Kualitas Pengungkapan Sustainability Report (Studi Empiris Pada Seluruh Perusahaan yang Listing di BEI
Periode 2011-2016). Jurnal Akuntansi & Keuangan Daerah, 13(276–89).

Bhatia, A., & Tuli, S. (2017). Corporate Attributes Affection Sustainability Reporting: in Indian Perspective. Jurnal of Low and Management, 59.

Budirahardjo, R. (2019). Dilema Sustainability Report Untuk Pembangunan Berkelanjutan. Retrieved from news.unika.ac.id

Dewi, N. K. A. T. (2019). Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure. E-Jurnal Akuntansi Universitas Udayana, 27(3), 1956–1982.

Dowling, J., & Pfeffer, J. (1975). Organisational Legitimacy: Social Values and Organisational Behavior. Pacijic Socialogical Review, 18.

Dwipayadnya, P. A., Wiagustini, N. L. P., & Purbawangsa, I. B. A. (2015). Kepemilikan Manajerial dan Leverage Sebagai Prediktor Profitabilitas pada Pengungkapan Corporate Social Responsibility. Jurnal Buletin Studi Ekonomi, 20(2).

Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Pitman Publishing Inc.

Greenpeace Indonesia. (2016). Konsekuensi Tersembunyi : Valuasi Kerugian Ekonomi Akibat Pencemaran. Retrieved from https://www.greenpeace.org

Hidayat, W. W. (2017). The Influence of Size , Return on Equity , and Leverage on the disclosure of the Corporate Social Responsibility ( CSR ). International Journal of Education and Research, 5(8), 57–66.

Khafid, M. (2015). Kontribusi Karakteristik Perusahaan dan Corporate Governance terhadap Publikasi Sustainability Report. Jurnal Ekonomi Dan Keuangan, 19(3), 340–359.

Liana, S. (2019). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Dewan Komisaris Independen terhadap Pengungkapan Sustainability Report. Jurnal Ekonomi & Ekonomi Syariah, 2(2).

Lucia, & Panggabean, R. R. (2018). the Effect of Firm ’ S Characteristic and Corporate Governance to Sustainability Report Disclousure. Social Economic and Ecology International Journal, 2(1), 18–28.

Majeed, S., Aziz, T., & Saleem, S. (2015). The Effect of Corporate Governance Elements on Corporate Social Responsibility (CSR) Disclosure: An Empirical Evidence from Listed Companies at KSE Pakistan. International Journal of Financial Studies, 3(4), 530–556. https://doi.org/10.3390/ijfs3040530

Marthin, Marthen B. Salinding, I. A. (2017). Implementasi Prinsip Corporate Social Responsibility Berdasarkan Undang-undang No 40 Tahun 2007 Tentang Perseroan Terbatas. Journal of Private and Commercial Law, 1(1), 111–132.

Meutia, F. (2019). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Kepemilikan Publik terhadap Pengungkapan Laporan Keberlanjutan. E-Proceeding of Management, 6(2), 3544.

Novitaningrum, F. (2017). Analysis of Good Corporate Governance Principle (Institusional Ownership, Managerial Ownership, IndependentCommissioners, dan Audit Comittee) to Disclosure Sustainability Report through ROA as Moderating Variabel. Journal of Management, 3(3), 75–79.

Orazalin, N., & Mahmood, M. (2018). Economic, Environmental, and Social Performance Indicators of Sustainability Reporting: Evidence from The Russian Oil and Gas Industry. Energy Policy, 121, 70–79. https://doi.org/https://doi.org/10.1016/j.enpol.2018.06.015

Rahmadi. (2018). Walhi: Kondisi Indonesia Masih Darurat Ekologis. Retrieved from Mongabay.co.id

Rohmah, D. (2016). Faktor-fakttor yang Mempengaruhi Corporate Social Responsibility di Dalam Laporan Sustainability (Studi Empiris Pada Perusahaan yang listing di Bursa Efek Indonesia Tahun 2010-2013). Esensi, 5(2), 243–262. https://doi.org/10.15408/ess.v5i2.2347

Saturi, S. (2019). Sexy Killer, Ketika Industri Batubara Hnacurkan Lingkungan dan Ruang Hidup Warga. Retrieved from www.mongabay.co.id

Setiawan, K. (2019). Pengaruh Profitabilitas, Solvabilitas, dan Ukuran Perusahaan terhadap Pengungkapan Sustainability Report. Jurnal Akuntansi Dan Keuangan Magister Ilmu Akuntansi Universitas Jambi, 4(2), 30–40.

Situmorang, R. (2016). Pengaruh Karakteristik Dewan Dan Struktur Kepemilikan Terhadap Luas Pengungkapan Sustainability Reporting. Diponegoro Journal Of Accounting, 8(April 2012), 1–14.

Solikhah, B. (2016). an Overview of Legitimacy Theory on The Influence of Company Size and Industry Sensitivity Towards CSR Disclosure. International Journal of Applied Business and Economic Research, 14(5), 3013–3023.

Sunaryo, B. A., & Mahfud, M. K. (2016). Pengaruh Size, Profitabilitas, Leverage, dan Umur Terhadap Pengungkapan Tanggungjawab Sosial Perusahaan (Studi Empiris Perusahaan Manufaktur yang Listing di BEI TAHUN 2010 – 2013). Diponegoro Journal of Management, 5(2), 1–14.

Syofyan, E. (2016). Pengaruh Corporate Governance dan Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Report: Studi Empiris pada Perusahaan yang Terdaftar di BEI tahun 2010-2014. Jurnal WRA, 4(2).

Wijayana, E. (2018). Pengaruh Corporate Governance, Return on Asset Dan Umur Perusahaan Terhadap Luas Pengungkapan Sustainability Report. Jurnal Akuntansi Bisnis, 11(2), 157–171. https://doi.org/10.30813/jab.v11i2.1388
Published
2021-04-25
How to Cite
MADANI, Ni Kadek Novita; GAYATRI, Gayatri. Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Kepemilikan Institusional dan Pengungkapan Sustainability Report. E-Jurnal Akuntansi, [S.l.], v. 31, n. 4, p. 822-835, apr. 2021. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/64160>. Date accessed: 26 nov. 2022. doi: https://doi.org/10.24843/EJA.2021.v31.i04.p03.
Section
Artikel

Most read articles by the same author(s)

1 2 > >>