Profitabilitas, Tekanan Stakeholder, Komite Audit, dan Kualitas Sustainability Report
Abstract
Sustainability reports are reports issued by companies regarding performance in economic, social and environmental terms for stakeholders. Factors that influence the quality of the Sustainability report are profitability, stakeholder pressure, and the audit committee. The purpose of this study was to determine the effect of profitability, stakeholder pressure, and the audit committee on the quality of sustainability reports by using stakeholder theory and legitimacy theory. This research was conducted on banking subsector companies listed on the Indonesia Stock Exchange (BEI) during 2017-2020. The sampling technique used a purposive sampling method with a total of 44 samples obtained. The analysis technique used is multiple linear regression. The results showed that profitability, stakeholder pressure, and the audit committee had a significant positive effect on the quality of the sustainability report.
Keywords: Profitability; Stakeholder Pressure; Audit Committee; Sustainability report
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References
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http://202.52.52.22/index.php/jaa/article/view/8356
Wea, M. E. R. (2020). Pengaruh Mekanisme Good Corporate Governance, Kinerja Keuangan, Dan Ukuran Perusahaan Terhadap Kualitas Pengungkapan Sustainability report. http://eprints.uwp.ac.id/id/eprint/1470
Afsari, R., Purnamawati, I. G. A., & Prayudi, M. A. (2017). Pengaruh Leverage , Ukuran Perusahaan , Komite Audit Dan Kepemilikan Institusional Terhadap Luas Pengungkapan Sustainability report ( Studi Empiris Perusahaan Yang Mengikuti Isra Periode 2013-2015 ). Ejurnal Undiksha, 8 (2). https://doi.org/10.23887/jimat.v8i2.14299
Ahmadi, A., & Bouri, A. (2017). The relationship between financial attributes, environmental performance and environmental disclosure. Management of Environmental Quality: An International Journal, 28(4), hal. 490–506. https://doi.org/10.1108/MEQ-07-2015-0132
Alarussi, A. S., & Alhaderi, S. M. (2018). Factors affecting profitability in Malaysia. Journal of Economic Studies, 45(3), hal. 442–458. https://doi.org/10.1108/JES-05-2017-0124
Alfaiz, D. R., & Aryati, T. (2019). Pengaruh Tekanan Stakeholder Dan Kinerja Keuangan Terhadap Kualitas Sustainability report Dengan Komite Audit Sebagai Variabel Moderasi. Methosika: Jurnal Akuntansi dan Keuangan http://methosika.net/index.php/jsika/article/view/27
Antara, D. M. D. J., Putri, I. G. A. M. A. D., Ratnadi, N. M. D., & Wirawati, N. G. P. (2020). Effect of Firm Size, Leverage, and Environmental Performance on Sustainability reporting. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(1), hal. 40–46.
AP Ariyani, O. H. (2018). Analysis Of Key Factors Affecting The Reporting Disclosure Indexes Of Sustainability reporting In Indonesia. International Journal of Business, 16(1).
Aras, G., Tezcan, N., & KUTLU FURTUNA, O. (2018). Multidimensional comprehensive corporate sustainability performance evaluation model: Evidence from an emerging market banking sector. Journal of Cleaner Production, 185. https://doi.org/10.1016/j.jclepro.2018.01.175
Bachoo, K. (2013). Firm Value and the Quality of Sustainability reporting in Australia. Australian Accounting Review, 23(1), hal. 67–87. https://doi.org/10.1111/j.1835-2561.2012.00187.x
Belén Fernandez-FeijooSilvia Romero, S. R. B. (2012). Effect of Stakeholders’ Pressure on Transparency of Sustainability reports within the GRI Framework. Journal of Business Ethics. https://doi.org/DOI:10.1007/s10551-013-1748-5
Berthelot, S., & Robert, A.-M. (2011). Climate Change Disclosures: An Examination of Canadian Oil and Gas Firms. Issues in Social and Environmental Accounting, 5. https://doi.org/10.22164/isea.v5i2.61
Ghozali, I., & Chariri, A. (2014). Teori Akuntansi International Financial Reporting System (IFRS) (Edisi ke-4). Badan Penerbit Unversitas Diponegoro.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Penerbit Universitas Diponegoro: Semarang.
Gray, R., Kouhy, R., & Lavers, S. (1995). Constructing a research database of social and environmental reporting by UK companies. Accounting, Auditing & Accountability Journal, 8(2), hal. 78–101. https://doi.org/10.1108/09513579510086812
Hamudiana, A., & Achmad, T. (2017). Pengaruh Tekanan Stakeholder Terhadap Transparansi Laporan Keberlanjutan Perusahaan-Perusahaan Di Indonesia. Diponegoro Journal of Accounting; Volume 6, Nomor 4, Tahun 2017, 6(4), hal. 226–236. https://ejournal3.undip.ac.id/index.php/accounting/article/view/18676
Jannah, U. A. R., & Kurnia, K. (2016). Pengaruh Kinerja Keuangan Terhadap Pengungkapan Sustainability report Pada Perusahaan Di BEI. Jurnal Ilmu dan Riset http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/275
Laskar, N., Studies, E., & Maji, S. G. (2018). Disclosure of corporate sustainability performance and firm performance in Article information : 26(4). https://doi.org/10.1108/ARA-02-2017-0029
Latifah, N. (2019). Pengaruh Tekanan Stakeholder Dan Good Corporate Governance Terhadap Kualitas Sustainability report (Studi Pada Perusahaan Lq 45 Periode 2017-2018) University of Muhammadiyah Malang. http://eprints.umm.ac.id/id/eprint/48872
Lawrence Loh, T. T. (2018). Sustainability reporting in ASEAN Countries.
Mousa, G., & Hassan, N. (2015). Legitimacy Theory and Environmental Practices: Short Notes. International Journal of Business and Statistical Analysis, vol.2. https://doi.org/10.12785/ijbsa/020104
Nguyen & Cefaratti, M., D. (2016). Corporate Social Responsibility Reporting and Corporate Sustainability reporting. Internal Auditing Boston: Warren Gorham & Lamont Inc., 31(3), hal. 10–18.
Orazalin, N. (2020). Determinants of GRI-based Sustainability reporting: evidence from an emerging economy. Journal of Accounting in Emerging Economies, 10(1), hal. 140–164. https://doi.org/10.1108/JAEE-12-2018-0137
Romolini, A. (2015). Quality disclosure in Sustainability reporting: Evidence from universities. Transylvanian Review of Administrative Sciences, 44, hal. 196–218. https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=84925379728&origin=inward
Rotua Aprilya Tobing, Zuhrotun, dan R. (2019). Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Good Corporate Governance Terhadap Pengungkapan Sustainability report pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia. Reviu Akuntansi Dan Bisnis Indonesia, 3 No 1, hal. 102–123.
Rudyanto, A., & Siregar, S. V. (2018). The effect of stakeholder pressure and corporate governance on the Sustainability report quality. International Journal of Ethics and Systems, 34(2), hal. 233–249. https://doi.org/10.1108/IJOES-05-2017-0071
Sari, N. A., Budi, A., & Safriansyah. (2017). Sustainability report dan Nilai Perusahaan Di Bursa Efek Indonesia. Jurnal Spread, 7(1), hal. 21–30.
Sethi, S. (2017). Enhancing the Quality of Reporting in Corporate Social Responsibility Guidance Documents: The Roles of ISO 26000, Global Reporting Initiative and CSR-Sustainability Monitor. Business and Society Review, 122(2), hal. 139–163. https://doi.org/10.1111/basr.12113
Suharyani, R., Ulum, I., & Jati, A. W. (2019). Pengaruh Tekanan Stakeholder dan Corporate Governance Terhadap Kualitas Sustainability report. Jurnal Akademi Akuntansi (JAA).
http://202.52.52.22/index.php/jaa/article/view/8356
Wea, M. E. R. (2020). Pengaruh Mekanisme Good Corporate Governance, Kinerja Keuangan, Dan Ukuran Perusahaan Terhadap Kualitas Pengungkapan Sustainability report. http://eprints.uwp.ac.id/id/eprint/1470
Published
2023-08-30
How to Cite
MEINAWATI, Kadek; WIRAKUSUMA, Made Gede.
Profitabilitas, Tekanan Stakeholder, Komite Audit, dan Kualitas Sustainability Report.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 8, p. 2225-2238, aug. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/82753>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i08.p19.
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