Pengaruh Tekanan Lingkungan, Tekanan Pemegang Saham, dan Ukuran Perusahaan terhadap Kualitas Sustainability Reporting
Abstract
Company to have good environmental and social performance, besides its financial performance. Stakeholders demand this information in a report called sustainability reporting. The size of a company is directly proportional to the public attention received, so that large companies are more receptive to get negative views. To answer this view, the company will increase the transparency of its information, including sustainability reporting. This study aims to determine the effect of environmental pressure, shareholder pressure, and company size on the quality of sustainability reporting. This research was conducted on 22 companies that participated in ASRRAT in the period 2018-2020 which were selected using purposive sampling. This study uses a panel data logistic regression model. The results show that environmental pressures and company size have a positive influence on the quality of sustainability reporting. Meanwhile, shareholder pressure shows a negative effect on the quality of sustainability reporting.
Keywords : Quality of Sustainability Reporting, Environmental Pressure, Shareholder Pressure, Company Size, Asian Sustainability Reporting Rating.
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References
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Schadewitz, H. and Niskala, M. (2010) Communication via Responsibility Reporting and Its Effect on Firm Value in Finland. Corporate Social Responsibility and Environmental Management, 17, 96-106.
Sekaran, U., & Bougie, R. (2016). Reserach Methods for Bussiness : A Skill- Bulding Approach Seventh Edition. Wileypurposi, 7th Edition, 1–447.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Suharyani, R., Ulum, I., & Jati, A. W. (2019). Pengaruh Tekanan Stakeholder Dan Corporate Governance Terhadap Kualitas Sustainability Report. Jurnal Akademi Akuntansi 8(5):55.
Trihatmoko, H., Ningsih, S., & Mubaraq, M. R. (2020). Standalone Report, Assurance Report, GRI Reporting Framework Dan Kualitas Pengungkapan Sustainability Report. Keberlanjutan : Jurnal Manajemen Dan Jurnal Akuntansi 5(2):142. doi: 10.32493/keberlanjutan.v5i2.y2020.p142-156.
Wahyudi, U., & Pawestri, H. P. (2006). Implikasi Struktur Kepemilikan Terhadap Nilai Perusahaan: dengan Keputusan Keuangan sebagai Variabel Intervening. Simposium Nasional Akuntansi 9. Padang: 1-25
Zulaikha, J. A. I. (2017). Assurance Laporan Keberlanjutan: Determinan Dan Konsekuensinya Terhadap Nilai Perusahaan. Diponegoro Journal of Accounting 6(2):103–16.
Aliniar, D., & Wahyuni, S. (2017). Pengaruh Mekanisme Good Corporate Governance (GCG) Dan Ukuran Perusahaan Terhadap Kualitas Pengungkapan Sustainability Report Pada Perusahaan Terdaftar Di BEI. Jurnal Universitas Muhammadiyah Purwokerto 15(1):26–41.
Alotaibi, K. & Hussainey, K. (2016). Quantity versus quality: The value relevance of CSR disclosure of Saudi companies. Corporate Ownership and Control, Volume 13, Issue 2.
Amidjaya, P. G., & Widagdo, A. K. (2019). Sustainability Reporting in Indonesian Listed Banks: Do Corporate Governance, Ownership Structure and Digital Banking Matter?. Journal of Applied Accounting Research 21(2):231–47. doi: 10.1108/JAAR-09-2018-0149.
Beretta, S., & Bozzolan, S. (2008). Quality versus quantity: The case of forward- looking disclosure. Journal of Accounting, Auditing and Finance, 23(3), 333–375. https://doi.org/10.1177/0148558x0802300304
Barung, M., Simanjuntak, A. M. A., & Hutadjulu, L. Y. (2018). Pengaruh Mekanisme Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kualitas Pengungkapan Sustainability Report (Studi Empiris Pada Seluruh Perusahaan Yang Listing Di Bursa Efek Indonesia Periode 2011-2016). Jurnal Akuntansi & Keuangan Daerah 13(November):76–89.
Chang, W. F., Amran, A., Iranmanesh, M., & Foroughi, B. (2019). Drivers of Sustainability Reporting Quality: Financial Institution Perspective. International Journal of Ethics and Systems 35(4):632–50. doi: 10.1108/IJOES-01-2019-0006.
Chariri, A., & Ghazali, I. (2007). Teori Akuntansi. Semarang : Badan Penerbit Universitas Diponegoro.
Chariri, A, & Ghazali, I. (2014). Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.
Dewi, I. P., & Pitriasari, P. (2019). Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability. Jurnal Sains Manajemen & Akuntansi Volume XI(1):21–39.
Dewi, N. P. R. C., Yudianti, F. N., & Anggraini, R. R. (2019). Kualitas Assurance Statement Atas Sustainability Reports (Studi Empiris Di Indonesia). Jurnal Akuntansi Bisnis 12(2):148–71. doi: 10.30813/jab.v12i2.1776.
Dienes, D., Sassen, R., & Fischer, J. (2016). What Are the Drivers of Sustainability Reporting? A Systematic Review. Sustainability Accounting, Management and Policy Journal 7(2):154–89. doi: 10.1108/SAMPJ-08- 2014-0050.
Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Social Values and Organizational Behavior. Sociological Perspectives 18(1):122–36. doi: 10.2307/1388226.
Fang, W. (2020). Cara Membaca Output SPSS Analisis Regresi Logistik. https://www.youtube.com/watch?v=lHIH6T7OZtg
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2013). Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framework. Journal of Business Ethics 122(1):53–63. doi: 10.1007/s10551- 013-1748-5.
Field, A. (2009). Discovering Statistics Using SPSS. In SAGE (3rd ed.). https://doi.org/10.1190/1.1439489
Freeman, R. (1984). Strategic Management: A Stakeholders Approach. Boston: Fitman.
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program SPSS 25 (9th ed.). Semarang: Badan Penerbit Universitas Diponegoro.
Global Sustainability Standards Board. (2016). Rangkaian Standar Pelaporan Keberlanjutan GRI 2016 Terkonsolidasi. 444.
Gujarati, D. N., & Porter, D. C. (2015). Dasar-Dasar Ekonometrika Edisi 5 Buku 2. Jakarta: Salemba Empat.
Hamudiana, A., & Achmad, T. (2017). Pengaruh Tekanan Stakeholder Terhadap Transparansi Laporan Keberlanjutan Perusahaan-Perusahaan Di Indonesia. Diponegoro Journal of Accounting 6(4):226–36.
Helfaya, A., & Whittington, M. (2019). Does designing environmental sustainability disclosure quality measures make a difference?. Business Strategy and the Environment, 28(4), 525–541. https://doi.org/10.1002/bse.2262
Helfaya, A., Whittington, M., & Alawattage, C. (2019). Exploring the quality of corporate environmental reporting: Surveying preparers’ and users’ perceptions. Accounting, Auditing and Accountability Journal, 32(1), 163– 193. https://doi.org/10.1108/AAAJ-04-2015-2023
Hosmer, D. W., Lemeshow, S., & Sturdivant, R. X. (2013). Applied Logistic Regression. New Jersey: John Wiley & Sons, Inc.
Hu, M., & Loh, L. (2018). Board Governance and Sustainability Disclosure: A Cross-Sectional Study of Singapore-Listed Companies. Sustainability (Switzerland) 10(7). doi: 10.3390/su10072578.
Jensen, M.C. & Meckling, W.H. (1976) Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305-360
Justin, P., & Hadiprajitno, P. T. B. (2019). Pengaruh Struktur Dewan Direksi Terhadap Pengungkapan Laporan Keberlanjutan Perusahaan. Diponegoro Journal of Accounting 8(3):1–9.
Loh, L., Thi, N., Thao, T., Sim, I., Thomas, T., & Wang, Y. (2016). Sustainability Reporting In Asean. Centre for Governance, Institutions & Organitations NUS Business School.
Loh, L., Thomas, T., & Wang, Y. (2017). Sustainability Reporting and Firm Value: Evidence from Singapore-Listed Companies. Sustainability (Switzerland) 9(11):1–12. doi: 10.3390/su9112112.
Murfianti, F. (2020). Sexy Killer : Film And Environmental Movement. CAPTURE Jurnal Seni Media Rekam, 48-62. https://doi.org/10.33153/capture.v12i1.3209
Ndari, D. R. A. (2020). Pengaruh Kinerja Keuangan Dan Tekanan Stakeholder Terhadap Praktik Pengungkapan Sustainability Report Dengan Proporsi Komisaris Independen Sebagai Variabel Moderating. Skripsi. Semarang : Universitas Negeri Semarang.
Otoritas Jasa Keuangan. (2014). Roadmap Keuangan Berkelanjutan di Indonesia (2015 – 2019). OJK. Jakarta.
Otoritas Jasa Keuangan. (2017). Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 Tentang Penerapan Keuangan Berkelanjutan Bagi Lembaga Jasa Keuangan, Emitten Dan Perusahaan Publik. Ojk.Go.Id 1–15.
Otoritas Jasa Keuangan. (2017). Peraturan Otoritas Jasa Keuangan POJK No 53/POJK.04/2017 tentang Kewajiban Penyediaan Modal Minimum Bank Umum. Kewajiban Penyediaan Modal Minimum Bank Umum. Ojk.Go.Id 1– 38.
Pangestika, S. (2015). Analisis Estimasi Model Regresi Data Panel dengan Pendekatan Common Effect Model (CEM), Fixed Effect Model (FEM), dan Random Effect Model (REM). Skripsi. Semarang : Universitas Negeri Semarang.
Rakhman, A. (2017). Pengaruh Karakteristik Perusahaan Terhadap Keputusan Penerapan Assurance Laporan Keberlanjutan (Studi Empiris pada Perusahaan yang Menerbitkan Laporan Keberlanjutan dan Terdaftar di Bursa Efek Indonesia Tahun 2012 – 2014). Skripsi. Karawang : Universitas Singaperbangsa Karawang.
Rohman, A. (2019). Analisis Pengaruh Kualitas Kinerja Berkelanjutan Perusahaan Dan Ukuran Perusahaan Terhadap Pengungkapan Keberlanjutan(Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015- 2017). Diponegoro Journal of Accounting 8(3):1–10.
Rokhman, M. S. (2012). Perbandingan Antara Model Logit dan Probit Sebagai Regresi Untuk Peubah Respon Kategori. Oseatek UPS Tegal.
Rudyanto, A., & Veronica, S. (2016). Pengaruh Tekanan Pemangku Kepentingan Dan Tata Kelola Perusahaan Terhadap Kualitas Laporan Keberlanjutan. International Journal of Ethics and Systems 1–30.
Sari, N, A., Budi, A. dan Safriansyah (2017). Sustainability Report dan Nilai Perusahaan di Bursa Efek Indonesia. Jurnal Spread 7(1)
Sari, P. N. (2020). Determinan Kualitas Sustainability Report Perusahaan LQ45 Tahun 2017 dan 2018. Skripsi. Semarang : Universitas Negeri Semarang.
Schadewitz, H. and Niskala, M. (2010) Communication via Responsibility Reporting and Its Effect on Firm Value in Finland. Corporate Social Responsibility and Environmental Management, 17, 96-106.
Sekaran, U., & Bougie, R. (2016). Reserach Methods for Bussiness : A Skill- Bulding Approach Seventh Edition. Wileypurposi, 7th Edition, 1–447.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Suharyani, R., Ulum, I., & Jati, A. W. (2019). Pengaruh Tekanan Stakeholder Dan Corporate Governance Terhadap Kualitas Sustainability Report. Jurnal Akademi Akuntansi 8(5):55.
Trihatmoko, H., Ningsih, S., & Mubaraq, M. R. (2020). Standalone Report, Assurance Report, GRI Reporting Framework Dan Kualitas Pengungkapan Sustainability Report. Keberlanjutan : Jurnal Manajemen Dan Jurnal Akuntansi 5(2):142. doi: 10.32493/keberlanjutan.v5i2.y2020.p142-156.
Wahyudi, U., & Pawestri, H. P. (2006). Implikasi Struktur Kepemilikan Terhadap Nilai Perusahaan: dengan Keputusan Keuangan sebagai Variabel Intervening. Simposium Nasional Akuntansi 9. Padang: 1-25
Zulaikha, J. A. I. (2017). Assurance Laporan Keberlanjutan: Determinan Dan Konsekuensinya Terhadap Nilai Perusahaan. Diponegoro Journal of Accounting 6(2):103–16.
Published
2021-12-13
How to Cite
ARROKHMAN, Dicky Beryl Kholif; SISWANTO, Siswanto.
Pengaruh Tekanan Lingkungan, Tekanan Pemegang Saham, dan Ukuran Perusahaan terhadap Kualitas Sustainability Reporting.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 12, p. 3162-3177, dec. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/78020>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i12.p10.
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