Intensitas Pengungkapan Sustainability Report pada Kinerja Keuangan
Abstract
This study aims to determine the effect of the intensity of disclosure of sustainability report dimensions of economic, environmental and social on the company's financial performance. The research was conducted at the Indonesia Stock Exchange (IDX) with the 2017-2019 research period. The research population is all companies listed on the Indonesia Stock Exchange in 2017-2019 which published sustainability reports and annual reports as many as 53 companies. The number of samples used in the study were 24 companies with 72 observational samples. Data analysis technique used multiple linear regression analysis. The results of the study show that the sustainability report on the economic and social dimensions has a positive effect on financial performance. Meanwhile, the environmental dimension of the sustainability report has no effect on financial performance.
Keywords: Sustainability Report; Economic Dimension; Environmental Dimension; Social Dimension; Return on Assets.
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References
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Badan Pengawas Pasar Modal dan Lembaga Keuangan. (2012). Peraturan Bapepam-LK nomer X.K.6. (n.d.). http//www.ojk.go.id/id/regulasi/Pages/BAPEPAM-XK6-tentang-Penyampaian-Laporan-TahunanEmiten-atau-Perusahaan-Publik.aspx
Branco, M. C., & Rodrigues, L. L. (2007). Positioning stakeholder theory within the debate on corporate social responsibility. Electronic Journal of Business Ethics and Organization Studies, 12(1), 5–15. https://doi.org/10.1142/9789814520386_0019
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
Chairina, & Hardi, E. (2019). The Effect of Sustainibility Reporting Disclosure and Its Impact on Companies Financial Performance. Journal of Wetlands Environmental Management, 7(1), 67. https://doi.org/10.20527/jwem.v7i1.188
Ching, H. Y., Gerab, F., & Toste, T. H. (2017). The Quality of Sustainability Reports and Corporate Financial Performance: Evidence From Brazilian Listed Companies. SAGE Open, 7(2). https://doi.org/10.1177/2158244017712027
Clarissa, S. V., & Rasmini, N. K. (2018). The Effect of Sustainability Report on Financial Performance With Good Corporate Governance Quality As a Moderating Variable. International Journal of Sciences: Basic and Applied Research, 40(2), 139–149. http://ijrp.org/paper-detail/310
Dewi, K. E. C., & Sudana, I. P. (2015). Sustainability Reporting Dan Profitabilitas (Studi Pada Pemenang Indonesian Sustainability Reporting Awards). Jurnal Ilmiah Akuntansi dan Bisnis, 10(1), 1–7.
Dincer, B. (2011). Do the Shareholders Really Care about Corporate Social Responsibility ? International Journal of Business and Social Science, 2(10), 71–77.
Elkington, J. (1997). Cannibals With Forks, the Triple Bottom Line of Twentieth Century Business. Environmental Quality Management, 8(1), 37–51.
Hapsoro, D., & Husain, Z. F. (2019). Does sustainability report moderate the effect of financial performance on investor reaction? Evidence of Indonesian listed firms. International Journal of Business, 24(3), 308–328.
Hifni, S., Sayudi, A., & Hayat, A. (2020). SOSIO , DAN EKONOMIK Sustainability Accounting Role : Accountability in Ecology , Socio , and Economy. Prosiding Seminar Nasional Lingkungan Lahan Basah, 4(April 2019), 404–414. https://snllb.ulm.ac.id/prosiding/index.php/snllb-lit/article/viewFile/222/223
Indriani, B. F. (2018). PENGARUH SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PERUSAHAAN PUBLIK.
Kesuma, I. M. (2017). ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILIY (CSR) TERHADAP KINERJA KEUANGAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014). Jurnal Ilmiah Ekonomi Global Masa kini, 8(01), 8–15. https://www.mendeley.com/research-papers/įmonių-socialinė-atsakomybė-ir-organizacijų-tapatumas-šiuolaikinės-ekonominės-krizės-kontekste/
Laskar, N. (2019). Does Sustainability Reporting Enhance Firms Profitability? A Study on Select Companies from India and South Korea. Indian Journal of Corporate Governance, 12(1), 2–20. https://doi.org/10.1177/0974686219836528
Lorenzo, J.M.P., Luis, R.D., Isabel, G.A.,& Isabel, M. G. S. (2009). Factor Influencing the Disclousure of Greenhouse Gas Emisoins in Companies Word Wide. Management Decision, 47(7), 16.
Mulpiani, W. (2019). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Perusahaan Publik di Indonesia. Jurnal Studi Akuntansi dan Keuangan, 2(2)(1), 77–90. https://doi.org/10.24167/jab.v17i1.2284
Munawir. (2010). Analisis Laporan Keuangan. Konsep dan Aplikasi. Penerbit Yogyakarta.
Mutalib Abdul, H., Jamil, C. Z. M., & Wan-Hussin, W. N. (2014). The Availability, Extent and Quality of Sustainability Reporting by Malaysian Listed Firms: Subsequent to Mandatory Disclosure. Asian Journal of Finance & Accounting, 6(2), 239. https://doi.org/10.5296/ajfa.v6i2.6108
POJK Nomor 51/POJK.03//2017 Tentang Penerapan Keuangan Berkelanjutan Bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik. (n.d.).
Ramadhan, B. (2019). Pengaruh Laporan Keberlanjutan dan Investasi Asing Terhadap Kinerja Keuangan. Sketsa Bisnis, 6(1), 26–42.
Reddy, K., & Gordon, L. W. (2010). The Effect of Sustainability Reporting on Financial Performance: An Empirical Study Using Listed Companies. Journal of Asia Entrepreneurship and Sustainability, 6(2), 19–42.
Ross, S., Westerfield, R., & Jordan, B. (2003). Fundamental of Corporate Finance (Sixth Edit). McGraw-Hill Book Company.
Sari, I. A. P., & Andreas, H. H. (2019). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Perusahaan Publik di Indonesia. Akurasi : Jurnal Studi Akuntansi dan Keuangan, 3(3), 206–214. https://doi.org/10.29303/akurasi.v2i2.16
Sari, N. A., Artinah, B., & Safriansyah. (2017). Sustainability Report dan Nilai Perusahaan Di Bursa Efek Indonesia. Jurnal Spread, 7(1), 21–30.
Suhardiyah, M., Khotimah, K., & Subakir. (2018). Pengaruh Pengungkapan Suistanability Report terhadap Kinerja Keuangan Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2011-2015. Majalah Ekonomi, XXIII(1), 83–94.
Suwandi, M. (2019). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Pasar. Jurnal Akuntansi Bisnis, 17(1), 22–29. https://doi.org/10.32897/sikap.v2i1.62
Syahputra, S., Sukma, L., & Wibawa, J. (2019). Model Kebijakan Hukum Tanggung Jawab Sosial Perusahaan di Indonesia. Ekonomi dan Bisnis, 24(1), 1–20.
Undang-Undang no. 40 Tahun 2007 tentang Perseroan Terbatas. (n.d.).
Whetman, L. L. (2018). The Impact of Sustainability Reporting on Firm Profitability The Impact of Sustainability Reporting on Firm Profitability. Undergraduate econmic review, 14(1), 1–21. https://digitalcommons.iwu.edu/uer/vol14/iss1/4
Wijaya, E., & Sumiati, N. (2017). The Effect of The Financial Performance, Firm Size and The Disclousere of Corporate Social Responsibility of The Firm Value At Manufacturing Companies In 2013-2015 Periods In Indonesia Stock Exchange. 1(3), 12.
Wijayanti, R. (2016). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan. Seminar Nasional dan The 3rd Call for Syariah Paper. https://doi.org/10.1177/002795017205900102
Yunitasari, R. (2017). Dampak Laporan Berkelanjutan Terhadap Kinerja Keuangan Perusahaan di BEI tahun 2011-2015. Artikel Penelitian Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro Semarang.
Published
2023-01-26
How to Cite
UTARIYANI, Ni Putu Ayu; WIRAJAYA, I Gede Ary.
Intensitas Pengungkapan Sustainability Report pada Kinerja Keuangan.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 1, p. 17-33, jan. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/72101>. Date accessed: 11 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i01.p02.
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