Factors Affecting Sustainability Reporting Disclosure
Abstract
The aim is to determine the factors affecting sustainability reporting with a focus on firm age, woman presence, profitability, and leverage. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Total population consist of 103 firm-years that consistently publish sustainability reporting for the period 2018-2020. samples consist of 33 firm-years based on the criteria.Testing the data using multiple linear regression, the results showed that firm size, woman presence on board of commissioners’, and profitability do not have a significant effect on the sustainability reporting disclosure. However, woman presence on board of directors and leverage had a significant effect on the sustainability reporting disclosure.
Keywords : Firm Size; Woman Presence On Board Of Commissioners; Woman Presence On Board Of Directors; Profitability; Leverage.
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References
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Sulistyawati, A. I., & Qadriatin, A. (2019). Pengungkapan Sustainability Report Dan Faktor-Faktor Yang Mempengaruhinya. Majalah Ilmiah Solusi, 16(4), 1-22. https://doi.org/10.26623/slsi.v16i4.1665.
Sutama, D. R., & Lisa, E. (2018). Pengaruh Leverage dan ProfitabilitasTerhadapNilai Perusahaan (Studi pada Perusahaan Sektor Manufaktur Food and Beverage yang Terdaftar. Jurnal Sains Manajemen & Akuntansi, X(1), 21-39.http://ojs.stan-im.ac.id/index.php/JSMA/article/view/26.
Usman, B. (2020). CSR Performance, Firm’s Attributes, and Sustainability Reporting. International Journal of Business and Society, 21(2), 521-539. https://doi.org/10.33736/ijbs.3269.2020.
Vitriani, Ni Putu Lisna., & Budiasih. (2019). Pengaruh Kualitas Pelaporan Keuangan dan Sustainability Reporting Pada Efisiensi Investasi. E-Jurnal Akuntansi, 28(1). https://doi.org/10.24843/EJA.2019.v28.i01.p08.
Wagiswari, N.L.S & Badera, I.D.N. (2021). Profitabilitas, Aktivitas Perusahaan, Tipe Industri dan Pengungkapan Sustainability Report. E-Journal Akuntansi, 31(9). 2312-2325.https://doi.org/10.24843/EJA.2021.v31.i09.p13.
Wicaksono, R. R., & Septiani, A. (2020). Determinan Sustainability Report Dan Pengaruh Terhadap Nilai Perusahaan. Diponegoro Journal of Accounting, 9(2), 1-15.(https://ejournal3.undip.ac.id/index.php/accounting/article/view/27590/24035).
Zahid, M., Rahman, H. U., Ali, W., Khan, M., Alharthi, M., Imran Qureshi, M., & Jan, A. (2020). Boardroom Gender Diversity: Implications for Corporate Sustainability Disclosures in Malaysia. Journal of Cleaner Production, 244, 1-14. https://doi.org/10.1016/j.jclepro.2019.118683.
Ayu Indriyani, D., & Sudaryati, E. (2020). Pengaruh Keragaman Gender Dewan, Industri dan Ukuran Perusahaan terhadap Donasi Corporate Social Responsibility. E-Jurnal Akuntansi, 30(8), 2009-2024. https://doi.org/10.24843/EJA.2020.v30.i08.p09.
Bakar, A. B. S. A., Ghazali, N. A. B. Mohd., & Ahmad, M. B. (2019). Sustainability Reporting and Board Diversity in Malaysia. International Journal of Academic Research in Business and Social Sciences, 9(2), 91-99. https://doi.org/10.6007/IJARBSS/v9-i2/5663.
Budiana, AQ., dan Budiasih (2020). Profitabilitas Sebagai Pemoderasi Pengaruh Pengungkapan Sustainability Reporting pada Nilai Perusahaan Pemenang Indonesian Sustainability Reporting Award. E-Jurnal Akuntansi, 30(3). https://doi.org/10.24843/EJA.2020.v30.i03.p09.
Br Bangun & Ridaryanto (2021). Pengaruh Diversitas Dewan Direksi terhadap Pengungkapan Sustainability Report dan Nilai Perusahaan (Studi pada Perusahaan Perbankan di Bursa Efek Indonesia Periode 2016-2018. Journal of Management Studies, 6(1), http://dx.doi.org/10.33021/firm.v6i1.1281.
Chebbi, K., Aliedan, M.M., & Mohammed, A. (2020). Woman on the Board and Environmental Sustainability Reporting: Evidence from France. International Journal of Innovation, 14(11), 231-258. h https://www.ijicc.net/images/Vol_14/Iss_11/141115_Chebbi_2020_E1_R.pdf
Damayanti, A., & Hardiningsih, P. (2021). Determinan Pengungkapan Laporan Berkelanjutan. Jurnal Akuntansi dan Pajak, 22(01), 1-16. http://dx.doi.org/10.29040/jap.v22i1.2756.
Dilling, P. F. A. (2010). Sustainability Reporting In A Global Context: What Are The Characteristics Of Corporations That Provide High Quality Sustainability Reports An Empirical Analysis. International Business & Economics Research Journal (IBER), 9(1), 19-30. https://doi.org/10.19030/iber.v9i1.505.
Dissanayake, D., Tilt, C., & Qian, W. (2019). Factors InfluencingSustainabilityReporting by Sri Lankan Companies. Pacific Accounting Review, 31(1), 67–92. https://doi.org/10.1108/PAR-10-2017-0085.
Farida, D. N. (2019). Pengaruh Diversitas Gender Terhadap Pengungkapan Sustainability Development Goals. Jurnal Akuntansi Indonesia, 8(2), 89-107. https://doi.org/10.30659/jai.8.2.89-107.
Kuswanto, R. (2019). Penerapan Standar GRI dalam Laporan Keberlanjutan di Indonesia: Sebuah Evaluasi. Jurnal Bina Akuntansi, 6(2), 1-21. https://doi.org/10.52859/jba.v6i2.59.
Kuzey, C., & Uyar, A. (2017). Determinants of Sustainability Reporting and Its Impact on Firm Value: Evidence From The Emerging Market of Turkey. Journal of Cleaner Production, 143, 27–39. https://doi.org/10.1016/j.jclepro.2016.12.153.
Modiba, E. M., & Ngwakwe, C. C. (2017). Women on the Corporate Board of Directors and Corporate Sustainability Disclosure. Corporate Board Role Duties and Composition, 13(2), 32–37. https://doi.org/10.22495/cbv13i2art3
M. Shamil, M., M. Shaikh, J., 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.
Manchiraju, H., & Rajgopal, S. (2017). Dose Corporate Social Responsibility (CSR) Create Shareholders Value? Evidence from the Indian Companies Act 2013. Journal of Accounting Research, 55(5), 1257-1300. https://doi.org/10.1111/1475-679X.12174.
Maulida& Adam, H. (2012). Faktor- Faktor Yang Mempengaruhi Pengungkapan Sustainability Performance (Studi pada website perusahaan manufaktur terdaftar di Bursa Efek Indonesia tahun 2011). Jurnal Ilmiah Mahasiswa FEB, 1(02), 1-25. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/449.
Mujiani, S., & Nurfitri (2020). Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Sustainability Report Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi dan Keuangan, 2(1), 18-35. https://uia.e-journal.id/Akrual/article/view/1042.
Mujiani, S., & Jayanti. (2021). Analisis Pengaruh Profitabilitas dan Good Corporate Governance Terhadap Sustainability Report Pada Perusahaan Peserta ISRA di Indonesia. Jurnal Ilmu Akuntansi, 19 (1). 21-44. http://journal.unas.ac.id/akunnas/article/view/1084.
Natalia, O., & Wahidahwati. (2016). Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan. Jurnal Ilmu dan Riset Akuntansi, 5(11), 1-23. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2465/2468.
Orazalin, N., & Mahmood, M. (2019). Determinants of GRI-based sustainability reporting: Evidence from an emerging economy. Journal of Accounting in Emerging Economies, 10(1), 140–164. https://doi.org/10.1108/JAEE-12-2018-0137.
Pajaria, Y., Meutia, I., &Widiyanti, M. (2016). PengaruhDiversitasDewanDireksi Dan Komisaris, Ukuran Perusahaan, Dan ProfitabilitasTerhadapPengungkapan Corporate Social Responsibility Perusahaan SektorManufaktur Yang Terdaftar Di Bursa Efek Indonesia.Akuntabilitas: Jurnal Penelitian dan Pengembangan Akuntansi,10(2), 177-200. https://doi.org/10.29259/ja.v10i2.8893.
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/10.22437/jaku.v4i2.7794.
Sulistyawati, A. I., & Qadriatin, A. (2019). Pengungkapan Sustainability Report Dan Faktor-Faktor Yang Mempengaruhinya. Majalah Ilmiah Solusi, 16(4), 1-22. https://doi.org/10.26623/slsi.v16i4.1665.
Sutama, D. R., & Lisa, E. (2018). Pengaruh Leverage dan ProfitabilitasTerhadapNilai Perusahaan (Studi pada Perusahaan Sektor Manufaktur Food and Beverage yang Terdaftar. Jurnal Sains Manajemen & Akuntansi, X(1), 21-39.http://ojs.stan-im.ac.id/index.php/JSMA/article/view/26.
Usman, B. (2020). CSR Performance, Firm’s Attributes, and Sustainability Reporting. International Journal of Business and Society, 21(2), 521-539. https://doi.org/10.33736/ijbs.3269.2020.
Vitriani, Ni Putu Lisna., & Budiasih. (2019). Pengaruh Kualitas Pelaporan Keuangan dan Sustainability Reporting Pada Efisiensi Investasi. E-Jurnal Akuntansi, 28(1). https://doi.org/10.24843/EJA.2019.v28.i01.p08.
Wagiswari, N.L.S & Badera, I.D.N. (2021). Profitabilitas, Aktivitas Perusahaan, Tipe Industri dan Pengungkapan Sustainability Report. E-Journal Akuntansi, 31(9). 2312-2325.https://doi.org/10.24843/EJA.2021.v31.i09.p13.
Wicaksono, R. R., & Septiani, A. (2020). Determinan Sustainability Report Dan Pengaruh Terhadap Nilai Perusahaan. Diponegoro Journal of Accounting, 9(2), 1-15.(https://ejournal3.undip.ac.id/index.php/accounting/article/view/27590/24035).
Zahid, M., Rahman, H. U., Ali, W., Khan, M., Alharthi, M., Imran Qureshi, M., & Jan, A. (2020). Boardroom Gender Diversity: Implications for Corporate Sustainability Disclosures in Malaysia. Journal of Cleaner Production, 244, 1-14. https://doi.org/10.1016/j.jclepro.2019.118683.
Published
2021-12-13
How to Cite
FEBRIYANTI, Galuh Artika.
Factors Affecting Sustainability Reporting Disclosure.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 12, p. 3195-3206, dec. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/77831>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i12.p12.
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