Ukuran Perusahaan, Profil Industri dan Intensitas Pengungkapan Sustainability Reporting pada Perusahaan Pemenang Environmental, Social, Governance Awards
Abstract
This study aims to determine the effect of company size and industry profile on the intensity of disclosure of sustainability reporting. The research population is 119 companies that won the Environmental, Social, Governance (ESG) Awards. The sample selection used a purposive sampling technique and a sample of 72 companies was obtained during the study period. The analysis technique used in this research is multiple linear regression analysis. The results of the study state that company size has a positive effect on the intensity of disclosure of sustainability reporting and industry profile also has a positive effect on the intensity of disclosure of sustainability reporting in companies that win ESG Awards.
Keywords: Firm Size; Industry Profile; Sustainability Reporting Disclosure Intensity.
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References
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Anindita, M. Y. K. P. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas Dan Tipe Industri Terhadap Pengungkapan Sukarela Pelaporan Keberlanjutan. E-Journal Uajy, 590–596.
Arisandi, C., & Mimba, N. P. S. H. (2021). Kinerja Keuangan, Tipe Industri dan Sustaiability Report. E-Jurnal Akuntansi, 31(11), 2736. https://doi.org/10.24843/eja.2021.v31.i11.p05
Berita Satu Media. 2021. ESG Awards 2021. (Diupdate 27 Oktober 2021). https://www.youtube.com/watch?v=aUxRyBUvLPI&t=1492s. (Diakses 21 Januari 2022).
Branco, M. C., & Rodrigues, L. L. (2008). Factors influencing social responsibility disclosure by Portuguese companies. Journal of Business Ethics, 83(4), 685–701. https://doi.org/10.1007/s10551-007-9658-z
Buallay, A. (2019). Is sustainability reporting (ESG) associated with performance? Evidence from the European banking sector. Management of Environmental Quality: An International Journal, 30(1), 98–115. https://doi.org/10.1108/MEQ-12-2017-0149
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Chang, M. K. (1998). Predicting unethical behavior: A comparison of the theory of reasoned action and the theory of planned behavior. Journal of Business Ethics, Vol. 17, pp. 1825–1834. https://doi.org/10.1023/A:1005721401993
Comyns. (2013). Sustainability reporting: The role of “Search”, “Experience” and “Credence” information. Accounting Forum, 37(3), 231–243. https://doi.org/10.1016/j.accfor.2013.04.006
Dewi & Sudana. (2015). Sustainability Reporting Dan Profitabilitas (Studi Pada Pemenang Indonesian Sustainability Reporting Awards). Jurnal Ilmiah Akuntansi Dan Bisnis, 10(1), 1.
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Dowling, J., & Pfeffer, J. (1975). Pacific Sociological Association Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Review, 18(1), 122–136.
Ferrero-Ferrero, I., Fernández-Izquierdo, M. ángeles, & Muñoz-Torres, M. J. (2016). The effect of environmental, social and governance consistency on economic results. Sustainability (Switzerland), 8(10), 1–2. https://doi.org/10.3390/su8101005
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Ghozali, I. (2016). Ghozali, Imam. 2016. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit UNDIP. Analisis Multivariate Dengan Program SPSS, 12(26).
Guthrie, J., & Parker, L. D. (1989). Corporate Social Reporting: A Rebuttal of Legitimacy Theory. Accounting and Business Research, 19(76), 343–352. https://doi.org/10.1080/00014788.1989.9728863
Hackston, D., & Milne, M. J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal, 9(1), 77–108. https://doi.org/10.1108/09513579610109987
Higgins, C., Tang, S., & Stubbs, W. (2020). On managing hypocrisy: The transparency of sustainability reports. Journal of Business Research, 114, 395–407. https://doi.org/10.1016/j.jbusres.2019.08.041
Hilwa Fithratul Qodary, S. T. (2021). pengaruh ESG dan Retention Ratio Terhadap Return Saham dengan nilai Perusahaan Sebagai Variabel Moderat. The New Palgrave Dictionary of Economics, 1(2), 162.
Indrawati, N. (2009). Pengungkapan Corporate Social Responsibility (CSR) dalam Annual Report Serta Pengaruhnya Terhadap Political Visibility dan Economic Performance. Pekbis Jurnal, 1(1).
Indriartoro, N., & Supomo, B. (2016). Metodologi Penelitian Bisnis Untuk Akuntansi & Manajemen Edisi Pertama. In Yogyakarta: BPFEBPFE.
Jannah, U. A. R. (2016). Pengaruh Kinerja Keuangan Terhadap Pengungkapan Sustainability Report Pada Perusahaan Di BEI. Jurnal Ilmu Dan Riset Akuntansi, 5(2).
Jusmarni, J. (2016). Pengaruh Sustainability Reporting Terhadap Kinerja Keuangan dari Sisi Market Value Ratios dan Asset Management Ratios. SOROT, 11(1), 29. https://doi.org/10.31258/sorot.11.1.3867
Karlina, W., Mulyati, S., & Putri, T. E. (2019). The Effect Of Company’s Size, Industrial Type, Profitability, And Leverage To Sustainability Report Disclosure. JASS (Journal of Accounting for Sustainable Society), 32. https://doi.org/10.35310/jass.v1i01.68
Kusumaputri, N. S., & Mimba, N. P. S. H. (2021). Ukuran Perusahaan, Good Corporate Governance, Eco-Control dan Luas Pengungkapan Corporate Social Responsibilty. E-Jurnal Akuntansi, 31(7), 1798. https://doi.org/10.24843/eja.2021.v31.i07.p15
Madani, N. K. N., & Gayatri, G. (2021). Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Kepemilikan Institusional dan Pengungkapan Sustainability Report. E-Jurnal Akuntansi, 31(4). https://doi.org/10.24843/eja.2021.v31.i04.p03
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Martin, R., Yadiati, W., & Pratama, A. (2018). Corporate Social Responsibility Disclosure and Company Financial Performance: Do High and Low Profile Industry Moderate the Result? Indonesian Journal of Sustainability Accounting and Management, 2(1), 15. https://doi.org/10.28992/ijsam.v2i1.42
Nutriastuti, N., & Annisa, D. (2020). Pengaruh Corporate Social Responsibility, Kualitas Audit Dan Ukuran Perusahaan Terhadap Corporate Sustainability Reporting. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 3(2). https://doi.org/10.32493/jabi.v3i2.y2020.p117-128
O’Donovan, G. (2002). Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing & Accountability Journal, Vol. 15. https://doi.org/10.1108/09513570210435870
Papoutsi, A., & Sodhi, M. M. S. (2020). Does disclosure in sustainability reports indicate actual sustainability performance? Journal of Cleaner Production, 260, 260. https://doi.org/10.1016/j.jclepro.2020.121049
Patten, D. M. (1991). Exposure, legitimacy, and social disclosure. Journal of Accounting and Public Policy, 10(4). https://doi.org/10.1016/0278-4254(91)90003-3
Rahmawati, L. N. (2020). Pengaruh Profitabilitas, Ukuran dan Pertumbuhan Perusahaan Terhadap Corporate Social Responsibility Disclosure Pada Perusahaan Sektor Food and Beverage yang Terdaftar di BEI. Jurnal Ilmiah Mahasiswa FEB, 8(1), 1–14.
Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6). https://doi.org/10.1016/0361-3682(92)90015-K
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), 32. https://doi.org/10.22437/jaku.v4i2.7794
Sudjana, N. L. A. S., & Sudana, I. P. (2017). Faktor-Faktor Yang Mempengaruhi Pengungkapan Csrdengan Profile Perusahaan Sebagai Variabelpemoderasi. 19, 2468–2495.
Sugiyono. (2017). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&DSugiyono. (2017). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&D). In Metodelogi Penelitian.). In Metodelogi Penelitian.
Suhartini, D., & Megasyara, I. (2019). Pengaruh Corporate Social Responsibility Disclosure Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016. Equity, 21(2), 129. https://doi.org/10.34209/equ.v21i2.639
Syakirli, I., Cheisviyanny, C., & Halmawati, H. (2019). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Reporting. JURNAL EKSPLORASI AKUNTANSI, 1(1). https://doi.org/10.24036/jea.v1i1.74
Undang Undang Nomor 20 Tahun 2008. Tentang Usaha Mikro, Kecil, dan Menengah.
Tetrevova, L. (2018). Communicating CSR in high profile industries: Case study of Czech chemical industry. Engineering Economics, 29(4). https://doi.org/10.5755/j01.ee.29.4.19199
Triyani, A., & Setyahuni, S. W. (2020). Pengaruh Karakteristik Ceo Terhadap Pengungkapan Informasi Environmental, Social, And Governance (ESG). Jurnal Ekonomi Dan Bisnis, 21(2), 75. https://doi.org/10.30659/ekobis.21.2.72-83
Wagiswari, N. L. S., & Badera, I. D. N. (2021). Profitabilitas, Aktivitas Perusahaan, Tipe Industri dan Pengungkapan Sustainability Report. E-Jurnal Akuntansi, 31(9), 2312–2325. https://doi.org/10.24843/eja.2021.v31.i09.p13
Wartina, Prima Apriweni, E. (2018). Dampak Kinerja Lingkungan, Kepemilikan Institusional, Kepemilikan Publik, Leverage, Ukuran Perusahaan Dan Pertumbuhan Perusahaan Terhadap Pengungkapan Tanggungjawab Sosial. Jurnal Akuntansi. https://doi.org/10.46806/ja.v7i1.454
Wedayanti, L. P., & Wirajaya, I. G. A. (2018). Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi. E-Jurnal Akuntansi, 24, 2304. https://doi.org/10.24843/eja.2018.v24.i03.p25
Wirajaya, S. &. (2017). Intensitas Pengungkapan Corporate Social Responsibility: Pengujian Dengan Manajemen Laba Akrual Dan Riil. E-Jurnal Akuntansi, 2017(1), 337–366.
Yulia, W., Lubis, B., Gede, L., & Dewi, K. (2020). The Effect of Profitability, Industrial Type, and Media Exposure on Corporate Social Responsibility Disclosure. American Journal of Humanities and Social Sciences Research, (01), 3–5.
Afsari, R., Purnamawati, I. G. A., & Prayudi, M. P. (2017). Pengaruh Leverage, Ukuran Perusahaan, Komite Audit Dan Kepemilikan Institusional Terhadap Luas Pengungkapan Sustainability Report. Jurnal Imiah Mahasiswa Akuntansi Undiksha, 8(2), 2.
Andreas, Desmiyawati, & Liani, W. (2015). The Effect of Firm Size, Media Exposure and Industry Sensitivity to Corporate Social responsibility disclosure and its impact on Investor Reaction. International Conference on Accounting Studies, (August), 1–8.
Anindita, M. Y. K. P. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas Dan Tipe Industri Terhadap Pengungkapan Sukarela Pelaporan Keberlanjutan. E-Journal Uajy, 590–596.
Arisandi, C., & Mimba, N. P. S. H. (2021). Kinerja Keuangan, Tipe Industri dan Sustaiability Report. E-Jurnal Akuntansi, 31(11), 2736. https://doi.org/10.24843/eja.2021.v31.i11.p05
Berita Satu Media. 2021. ESG Awards 2021. (Diupdate 27 Oktober 2021). https://www.youtube.com/watch?v=aUxRyBUvLPI&t=1492s. (Diakses 21 Januari 2022).
Branco, M. C., & Rodrigues, L. L. (2008). Factors influencing social responsibility disclosure by Portuguese companies. Journal of Business Ethics, 83(4), 685–701. https://doi.org/10.1007/s10551-007-9658-z
Buallay, A. (2019). Is sustainability reporting (ESG) associated with performance? Evidence from the European banking sector. Management of Environmental Quality: An International Journal, 30(1), 98–115. https://doi.org/10.1108/MEQ-12-2017-0149
Bumi Global Karbon Foundation. 2020. Perhitungan Skor Pengungkapan. https://www.bgkesgindex.com/id. (Diakses 21 Januari 2022).
Chang, M. K. (1998). Predicting unethical behavior: A comparison of the theory of reasoned action and the theory of planned behavior. Journal of Business Ethics, Vol. 17, pp. 1825–1834. https://doi.org/10.1023/A:1005721401993
Comyns. (2013). Sustainability reporting: The role of “Search”, “Experience” and “Credence” information. Accounting Forum, 37(3), 231–243. https://doi.org/10.1016/j.accfor.2013.04.006
Dewi & Sudana. (2015). Sustainability Reporting Dan Profitabilitas (Studi Pada Pemenang Indonesian Sustainability Reporting Awards). Jurnal Ilmiah Akuntansi Dan Bisnis, 10(1), 1.
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). https://doi.org/10.19030/iber.v9i1.505
Domingues, A. R., Lozano, R., Ceulemans, K., & Ramos, T. B. (2017). Sustainability reporting in public sector organisations: Exploring the relation between the reporting process and organisational change management for sustainability. Journal of Environmental Management, 192. https://doi.org/10.1016/j.jenvman.2017.01.074
Dowling, J., & Pfeffer, J. (1975). Pacific Sociological Association Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Review, 18(1), 122–136.
Ferrero-Ferrero, I., Fernández-Izquierdo, M. ángeles, & Muñoz-Torres, M. J. (2016). The effect of environmental, social and governance consistency on economic results. Sustainability (Switzerland), 8(10), 1–2. https://doi.org/10.3390/su8101005
Finch, N. (2011). The Motivations for Adopting Sustainability Disclosure. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.798724
Fuadah, D. (2019). Factors Influencing Sustainability Reporting and Financial Performance in Indonesia. Sriwijaya International Journal Of Dynamic Economics And Business, 3(1). https://doi.org/10.29259/sijdeb.v3i1.53-72
Ghozali, I. (2016). Ghozali, Imam. 2016. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit UNDIP. Analisis Multivariate Dengan Program SPSS, 12(26).
Guthrie, J., & Parker, L. D. (1989). Corporate Social Reporting: A Rebuttal of Legitimacy Theory. Accounting and Business Research, 19(76), 343–352. https://doi.org/10.1080/00014788.1989.9728863
Hackston, D., & Milne, M. J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal, 9(1), 77–108. https://doi.org/10.1108/09513579610109987
Higgins, C., Tang, S., & Stubbs, W. (2020). On managing hypocrisy: The transparency of sustainability reports. Journal of Business Research, 114, 395–407. https://doi.org/10.1016/j.jbusres.2019.08.041
Hilwa Fithratul Qodary, S. T. (2021). pengaruh ESG dan Retention Ratio Terhadap Return Saham dengan nilai Perusahaan Sebagai Variabel Moderat. The New Palgrave Dictionary of Economics, 1(2), 162.
Indrawati, N. (2009). Pengungkapan Corporate Social Responsibility (CSR) dalam Annual Report Serta Pengaruhnya Terhadap Political Visibility dan Economic Performance. Pekbis Jurnal, 1(1).
Indriartoro, N., & Supomo, B. (2016). Metodologi Penelitian Bisnis Untuk Akuntansi & Manajemen Edisi Pertama. In Yogyakarta: BPFEBPFE.
Jannah, U. A. R. (2016). Pengaruh Kinerja Keuangan Terhadap Pengungkapan Sustainability Report Pada Perusahaan Di BEI. Jurnal Ilmu Dan Riset Akuntansi, 5(2).
Jusmarni, J. (2016). Pengaruh Sustainability Reporting Terhadap Kinerja Keuangan dari Sisi Market Value Ratios dan Asset Management Ratios. SOROT, 11(1), 29. https://doi.org/10.31258/sorot.11.1.3867
Karlina, W., Mulyati, S., & Putri, T. E. (2019). The Effect Of Company’s Size, Industrial Type, Profitability, And Leverage To Sustainability Report Disclosure. JASS (Journal of Accounting for Sustainable Society), 32. https://doi.org/10.35310/jass.v1i01.68
Kusumaputri, N. S., & Mimba, N. P. S. H. (2021). Ukuran Perusahaan, Good Corporate Governance, Eco-Control dan Luas Pengungkapan Corporate Social Responsibilty. E-Jurnal Akuntansi, 31(7), 1798. https://doi.org/10.24843/eja.2021.v31.i07.p15
Madani, N. K. N., & Gayatri, G. (2021). Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Kepemilikan Institusional dan Pengungkapan Sustainability Report. E-Jurnal Akuntansi, 31(4). https://doi.org/10.24843/eja.2021.v31.i04.p03
Majalah Investor. 2021. ESG Disclosure Awards 2021, Enam Perusahaan Raih Leadership AA dan Leadership A. (Diupdate 27 Oktober 2021). https://investor.id/market-and-corporate/268668/esg-disclosure-awards-2021-enam-perusahaan-raih-leadership-aa-dan-leadership-a. (Diakses 21 Januari 2022).
Martin, R., Yadiati, W., & Pratama, A. (2018). Corporate Social Responsibility Disclosure and Company Financial Performance: Do High and Low Profile Industry Moderate the Result? Indonesian Journal of Sustainability Accounting and Management, 2(1), 15. https://doi.org/10.28992/ijsam.v2i1.42
Nutriastuti, N., & Annisa, D. (2020). Pengaruh Corporate Social Responsibility, Kualitas Audit Dan Ukuran Perusahaan Terhadap Corporate Sustainability Reporting. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 3(2). https://doi.org/10.32493/jabi.v3i2.y2020.p117-128
O’Donovan, G. (2002). Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing & Accountability Journal, Vol. 15. https://doi.org/10.1108/09513570210435870
Papoutsi, A., & Sodhi, M. M. S. (2020). Does disclosure in sustainability reports indicate actual sustainability performance? Journal of Cleaner Production, 260, 260. https://doi.org/10.1016/j.jclepro.2020.121049
Patten, D. M. (1991). Exposure, legitimacy, and social disclosure. Journal of Accounting and Public Policy, 10(4). https://doi.org/10.1016/0278-4254(91)90003-3
Rahmawati, L. N. (2020). Pengaruh Profitabilitas, Ukuran dan Pertumbuhan Perusahaan Terhadap Corporate Social Responsibility Disclosure Pada Perusahaan Sektor Food and Beverage yang Terdaftar di BEI. Jurnal Ilmiah Mahasiswa FEB, 8(1), 1–14.
Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6). https://doi.org/10.1016/0361-3682(92)90015-K
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), 32. https://doi.org/10.22437/jaku.v4i2.7794
Sudjana, N. L. A. S., & Sudana, I. P. (2017). Faktor-Faktor Yang Mempengaruhi Pengungkapan Csrdengan Profile Perusahaan Sebagai Variabelpemoderasi. 19, 2468–2495.
Sugiyono. (2017). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&DSugiyono. (2017). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&D). In Metodelogi Penelitian.). In Metodelogi Penelitian.
Suhartini, D., & Megasyara, I. (2019). Pengaruh Corporate Social Responsibility Disclosure Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016. Equity, 21(2), 129. https://doi.org/10.34209/equ.v21i2.639
Syakirli, I., Cheisviyanny, C., & Halmawati, H. (2019). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Reporting. JURNAL EKSPLORASI AKUNTANSI, 1(1). https://doi.org/10.24036/jea.v1i1.74
Undang Undang Nomor 20 Tahun 2008. Tentang Usaha Mikro, Kecil, dan Menengah.
Tetrevova, L. (2018). Communicating CSR in high profile industries: Case study of Czech chemical industry. Engineering Economics, 29(4). https://doi.org/10.5755/j01.ee.29.4.19199
Triyani, A., & Setyahuni, S. W. (2020). Pengaruh Karakteristik Ceo Terhadap Pengungkapan Informasi Environmental, Social, And Governance (ESG). Jurnal Ekonomi Dan Bisnis, 21(2), 75. https://doi.org/10.30659/ekobis.21.2.72-83
Wagiswari, N. L. S., & Badera, I. D. N. (2021). Profitabilitas, Aktivitas Perusahaan, Tipe Industri dan Pengungkapan Sustainability Report. E-Jurnal Akuntansi, 31(9), 2312–2325. https://doi.org/10.24843/eja.2021.v31.i09.p13
Wartina, Prima Apriweni, E. (2018). Dampak Kinerja Lingkungan, Kepemilikan Institusional, Kepemilikan Publik, Leverage, Ukuran Perusahaan Dan Pertumbuhan Perusahaan Terhadap Pengungkapan Tanggungjawab Sosial. Jurnal Akuntansi. https://doi.org/10.46806/ja.v7i1.454
Wedayanti, L. P., & Wirajaya, I. G. A. (2018). Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi. E-Jurnal Akuntansi, 24, 2304. https://doi.org/10.24843/eja.2018.v24.i03.p25
Wirajaya, S. &. (2017). Intensitas Pengungkapan Corporate Social Responsibility: Pengujian Dengan Manajemen Laba Akrual Dan Riil. E-Jurnal Akuntansi, 2017(1), 337–366.
Yulia, W., Lubis, B., Gede, L., & Dewi, K. (2020). The Effect of Profitability, Industrial Type, and Media Exposure on Corporate Social Responsibility Disclosure. American Journal of Humanities and Social Sciences Research, (01), 3–5.
Published
2023-07-30
How to Cite
ADNYASWARI, I Dewa Ayu; MIMBA, Ni Putu Sri Harta.
Ukuran Perusahaan, Profil Industri dan Intensitas Pengungkapan Sustainability Reporting pada Perusahaan Pemenang Environmental, Social, Governance Awards.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 7, p. 1716-1729, july 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/85158>. Date accessed: 04 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i07.p02.
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