Pengungkapan Sustainability Reporting, Intellectual Capital, dan Nilai Perusahaan pada Perusahaan Pertambangan
Abstract
The research aims to obtain empirical evidence regarding the disclosure of Sustainability Reporting and Intellectual Capital on company value in the mining industry. This research was conducted at mining companies listed on the Indonesia Stock Exchange for the period 2016 to 2019. The sampling technique used was purposive sampling with a total of 32 observations during the study period. The data analysis technique used is multiple regression analysis. This study shows that Sustainability Reporting has a significant negative effect on firm value, while Intellectual Capital has a significant positive effect on firm value.
Keywords : Company Value; Intellectual Capital; Sustainability Reporting.
Downloads
Download data is not yet available.
References
Al Mubarak, Z., Ben Hamed, A., & Al Mubarak, M. (2019). Impact of corporate social responsibility on bank’s corporate image. Social Responsibility Journal, 15(5), 710–722. https://doi.org/https://doi.org/10.1108/SRJ-01-2018-0015
Carroll, A. B., & Brown, J. . (2018). Corporate Social Responsibility: A Review of Current Concepts, Research, and Issues. Business and Society 360, 2(1), 39–69. https://doi.org/https://doi.org/10.1108/S2514-175920180000002002
Chizari, M. hosein, Mehrjardi, R. Z., Sadrabadi, M. M., & Mehrjardi, F. K. (2016). The impact of Intellectual Capitals of Pharmaceutical Companies Listed in Tehran Stock Exchange on their Market Performance. Procedia Economics and Finance, 36(16), 291–300. https://doi.org/https://doi.org/10.1016/s2212-5671(16)30040-5
Dal Mas, F. (2018). The relationship between intellectual capital and sustainability: An analysis of practitioner’s thought. Intellectual Capital Management, 1(1), 11–24. https://doi.org/https://doi.org/10.1007/978-3-319-79051-0_2
de Villiers, C., & Sharma, U. (2020). A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting. Critical Perspectives on Accounting, 70(1), 1–25. https://doi.org/https://doi.org/10.1016/j.cpa.2017.05.003
Ellerup Nielsen, A., & Thomsen, C. (2018). Reviewing corporate social responsibility communication: a legitimacy perspective. Corporate Communications: An International Journal, 23(4), 492–511. https://doi.org/https://doi.org/10.1108/CCIJ-04-2018-0042
Girón, A., Kazemikhasragh, A., Cicchiello, A. F., & Panetti, E. (2020). Sustainability Reporting and Firms’ Economic Performance: Evidence from Asia and Africa. Journal of the Knowledge Economy. https://doi.org/10.1007/s13132-020-00693-7
Gürlek, M., Düzgün, E., & Meydan Uygur, S. (2017). How does corporate social responsibility create customer loyalty? The role of corporate image. Social Responsibility Journal, 13(3), 409–427. https://doi.org/10.1108/SRJ-10-2016-0177.
Hidayah, E., & Kartikadevi, A. (2021). The Analysis of Sustainability Report and Its Effects on Company Performance and Company Value. Review of Integrative Business and Economics Research, 10(1), 40–55.
Hongming, X., Ahmed, B., Hussain, A., Rehman, A., Ullah, I., & Khan, F. U. (2020). Sustainability Reporting and Firm Performance: The Demonstration of Pakistani Firms. SAGE Open, 10(3), 1. https://doi.org/10.1177/2158244020953180
Isvara, K. Y. M. D., Wahyuni, M. A., & Julianto, P. (2017). Pengaruh Intellectual Capital terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Perusahaan Manufaktur pada Bursa Efek Indonesia Periode 2013-2016). E-Jurnal S1 Ak Universitsas Pendidikan Ganesha, 8(2), 50–56. https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/14660
Jayanti, L., & Binastuti, S. (2017). Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ilmiah Ekonomi Bisnis, 22(3), 228970.
Juwita, R., & Angela, A. (2016). Pengaruh Intellectual Capital Terhadap Nilai Perusahaan pada Perusahaan Indeks Kompas 100 di Bursa Efek Indonesia. Jurnal Akuntansi, 8(1), 1–15.
Kurniawan, T., Sofyani, H., & Rahmawati, E. (2018). Pengungkapan Sustainability Report dan Nilai Perusahan: Studi Empiris di Indonesia dan Singapura. Kompartemen: Jurnal Ilmiah Akuntansi, 16(1), 1–20. https://doi.org/https://doi.org/10.30595/kompartemen.v16i1.2100
Loh, L., Thomas, T., & Wang, Y. (2017). Sustainability reporting and firm value: Evidence from Singapore-listed companies. Sustainability (Switzerland), 9(11), 1–12. https://doi.org/10.3390/su9112112
Mulpiani, W. (2019). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Perusahaan Publik di Indonesia. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 2(2), 77–90. https://doi.org/https://doi.org/10.29303/akurasi.v2i2.16
Pujiningsih, V. D. (2020). Pengaruh Sustainability Report Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Pemoderasi. Jurnal Riset Akuntansi Dan Keuangan, 8(3), 579–594. https://doi.org/10.17509/jrak.v8i3.22841
Putri, A. K., Sudarma, M., & Purnomosidhi, B. (2016). Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Ukuran Perusahaan dan Jumlah Dewan Komisaris sebagai Variabel Pemoderasi (Studi pada Perusahaan Manufaktur yang terdaftar Bursa Efek Indonesia). Jurnal Aplikasi Manajemen, 14(2), 1. https://doi.org/https://doi.org/10.18202/jam23026332.14.2.16
Rossi, M., Festa, G., Chouaibi, S., Fait, M., & Papa, A. (2021). The effects of business ethics and corporate social responsibility on intellectual capital voluntary disclosure. Journal of Intellectual Capital, 22(7), 1–23. https://doi.org/https://doi.org/10.1108/JIC-08-2020-0287
Salehzadeh, R., Khazaei Pool, J., & Jafari Najafabadi, A. . (2018). Exploring the relationship between corporate social responsibility, brand image and brand equity in Iranian banking industry. Journal of Islamic Accounting and Business Research, 9(2), 106–118. https://doi.org/https://doi.org/10.1108/JIABR-11-2014-0041
Setiawan, K., Mukhzarudfa, & Hizazi, A. (2019). Pengaruh Profitabilitas, Solvabilitas, dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia dan Bursa Efek Malaysia Periode 2013-2017. Jurnal Akuntansi & Keuangan Unja, 4(2), 30–40. https://doi.org/https://doi.org/10.22437/jaku.v4i2.7794
Shad, M. K., Lai, F. W., Fatt, C. L., Klemeš, J. J., & Bokhari, A. (2019). Integrating sustainability reporting into enterprise risk management and its relationship with business performance: A conceptual framework. Journal of Cleaner Production, 208(1), 415–425. https://doi.org/ttps://doi.org/10.1016/j.jclepro.2018.10.120
Verawaty, Merina, C. I., & Lastari, S. A. (2018). Pengaruh Intellectual Capital, Earnings Management, Tax Avoidance Terhadap Nilai Perusahaan Dengan Gcg Sebagai Pemoderasi. Jurnal Ilmiah MBiA, 16(2), 79–94.
Wulandari, A., & Purbawati, D. (2019). Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Melalui Kinerja Keuangan Sebagai Variabel Intervening ( Studi pada Perusahaan Sub Sektor Farmasi Yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2019 ). Jurnal Administrasi Bisnis, X(I), 793–802.
Yusoff, Y. M., Omar, M. K., Kamarul Zaman, M. D., & Samad, S. (2019). Do all elements of green intellectual capital contribute toward business sustainability? Evidence from the Malaysian context using the Partial Least Squares method. Journal of Cleaner Production, 234(1), 626–637. https://doi.org/https://doi.org/10.1016/j.jclepro.2019.06.153
Carroll, A. B., & Brown, J. . (2018). Corporate Social Responsibility: A Review of Current Concepts, Research, and Issues. Business and Society 360, 2(1), 39–69. https://doi.org/https://doi.org/10.1108/S2514-175920180000002002
Chizari, M. hosein, Mehrjardi, R. Z., Sadrabadi, M. M., & Mehrjardi, F. K. (2016). The impact of Intellectual Capitals of Pharmaceutical Companies Listed in Tehran Stock Exchange on their Market Performance. Procedia Economics and Finance, 36(16), 291–300. https://doi.org/https://doi.org/10.1016/s2212-5671(16)30040-5
Dal Mas, F. (2018). The relationship between intellectual capital and sustainability: An analysis of practitioner’s thought. Intellectual Capital Management, 1(1), 11–24. https://doi.org/https://doi.org/10.1007/978-3-319-79051-0_2
de Villiers, C., & Sharma, U. (2020). A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting. Critical Perspectives on Accounting, 70(1), 1–25. https://doi.org/https://doi.org/10.1016/j.cpa.2017.05.003
Ellerup Nielsen, A., & Thomsen, C. (2018). Reviewing corporate social responsibility communication: a legitimacy perspective. Corporate Communications: An International Journal, 23(4), 492–511. https://doi.org/https://doi.org/10.1108/CCIJ-04-2018-0042
Girón, A., Kazemikhasragh, A., Cicchiello, A. F., & Panetti, E. (2020). Sustainability Reporting and Firms’ Economic Performance: Evidence from Asia and Africa. Journal of the Knowledge Economy. https://doi.org/10.1007/s13132-020-00693-7
Gürlek, M., Düzgün, E., & Meydan Uygur, S. (2017). How does corporate social responsibility create customer loyalty? The role of corporate image. Social Responsibility Journal, 13(3), 409–427. https://doi.org/10.1108/SRJ-10-2016-0177.
Hidayah, E., & Kartikadevi, A. (2021). The Analysis of Sustainability Report and Its Effects on Company Performance and Company Value. Review of Integrative Business and Economics Research, 10(1), 40–55.
Hongming, X., Ahmed, B., Hussain, A., Rehman, A., Ullah, I., & Khan, F. U. (2020). Sustainability Reporting and Firm Performance: The Demonstration of Pakistani Firms. SAGE Open, 10(3), 1. https://doi.org/10.1177/2158244020953180
Isvara, K. Y. M. D., Wahyuni, M. A., & Julianto, P. (2017). Pengaruh Intellectual Capital terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Perusahaan Manufaktur pada Bursa Efek Indonesia Periode 2013-2016). E-Jurnal S1 Ak Universitsas Pendidikan Ganesha, 8(2), 50–56. https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/14660
Jayanti, L., & Binastuti, S. (2017). Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ilmiah Ekonomi Bisnis, 22(3), 228970.
Juwita, R., & Angela, A. (2016). Pengaruh Intellectual Capital Terhadap Nilai Perusahaan pada Perusahaan Indeks Kompas 100 di Bursa Efek Indonesia. Jurnal Akuntansi, 8(1), 1–15.
Kurniawan, T., Sofyani, H., & Rahmawati, E. (2018). Pengungkapan Sustainability Report dan Nilai Perusahan: Studi Empiris di Indonesia dan Singapura. Kompartemen: Jurnal Ilmiah Akuntansi, 16(1), 1–20. https://doi.org/https://doi.org/10.30595/kompartemen.v16i1.2100
Loh, L., Thomas, T., & Wang, Y. (2017). Sustainability reporting and firm value: Evidence from Singapore-listed companies. Sustainability (Switzerland), 9(11), 1–12. https://doi.org/10.3390/su9112112
Mulpiani, W. (2019). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Perusahaan Publik di Indonesia. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 2(2), 77–90. https://doi.org/https://doi.org/10.29303/akurasi.v2i2.16
Pujiningsih, V. D. (2020). Pengaruh Sustainability Report Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Pemoderasi. Jurnal Riset Akuntansi Dan Keuangan, 8(3), 579–594. https://doi.org/10.17509/jrak.v8i3.22841
Putri, A. K., Sudarma, M., & Purnomosidhi, B. (2016). Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Ukuran Perusahaan dan Jumlah Dewan Komisaris sebagai Variabel Pemoderasi (Studi pada Perusahaan Manufaktur yang terdaftar Bursa Efek Indonesia). Jurnal Aplikasi Manajemen, 14(2), 1. https://doi.org/https://doi.org/10.18202/jam23026332.14.2.16
Rossi, M., Festa, G., Chouaibi, S., Fait, M., & Papa, A. (2021). The effects of business ethics and corporate social responsibility on intellectual capital voluntary disclosure. Journal of Intellectual Capital, 22(7), 1–23. https://doi.org/https://doi.org/10.1108/JIC-08-2020-0287
Salehzadeh, R., Khazaei Pool, J., & Jafari Najafabadi, A. . (2018). Exploring the relationship between corporate social responsibility, brand image and brand equity in Iranian banking industry. Journal of Islamic Accounting and Business Research, 9(2), 106–118. https://doi.org/https://doi.org/10.1108/JIABR-11-2014-0041
Setiawan, K., Mukhzarudfa, & Hizazi, A. (2019). Pengaruh Profitabilitas, Solvabilitas, dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia dan Bursa Efek Malaysia Periode 2013-2017. Jurnal Akuntansi & Keuangan Unja, 4(2), 30–40. https://doi.org/https://doi.org/10.22437/jaku.v4i2.7794
Shad, M. K., Lai, F. W., Fatt, C. L., Klemeš, J. J., & Bokhari, A. (2019). Integrating sustainability reporting into enterprise risk management and its relationship with business performance: A conceptual framework. Journal of Cleaner Production, 208(1), 415–425. https://doi.org/ttps://doi.org/10.1016/j.jclepro.2018.10.120
Verawaty, Merina, C. I., & Lastari, S. A. (2018). Pengaruh Intellectual Capital, Earnings Management, Tax Avoidance Terhadap Nilai Perusahaan Dengan Gcg Sebagai Pemoderasi. Jurnal Ilmiah MBiA, 16(2), 79–94.
Wulandari, A., & Purbawati, D. (2019). Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Melalui Kinerja Keuangan Sebagai Variabel Intervening ( Studi pada Perusahaan Sub Sektor Farmasi Yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2019 ). Jurnal Administrasi Bisnis, X(I), 793–802.
Yusoff, Y. M., Omar, M. K., Kamarul Zaman, M. D., & Samad, S. (2019). Do all elements of green intellectual capital contribute toward business sustainability? Evidence from the Malaysian context using the Partial Least Squares method. Journal of Cleaner Production, 234(1), 626–637. https://doi.org/https://doi.org/10.1016/j.jclepro.2019.06.153
Published
2023-06-30
How to Cite
KARYA, I Made Adi Saputra; MIMBA, Ni Putu Sri Harta.
Pengungkapan Sustainability Reporting, Intellectual Capital, dan Nilai Perusahaan pada Perusahaan Pertambangan.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 6, p. 1563-1574, june 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/76255>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i06.p011.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
