Karakteristik Perusahaan, Profitabilitas dan Pelaporan Keberlanjutan Pada Perusahaan Yang Terdaftar Di BEI 2018-2020
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https://doi.org/10.24843/EJA.2024.v34.i04.p16
Abstrak
Pelaporan keberlanjutan adalah pelaporan yang bersifat sukarela dan berisi informasi mengenai aktivitas sosisal dan lingkungan perusahaan yang memberikan informasi tentang pertanggungjawaban perusahaan terhadap lingkungan dan sosial yang disusun berdasarkan Pedoman Sustainability Report Global Reporting Initiative (GRI). Penelitian ini dilakukan pada perusahaan yang memenangkan The Asia Sustainability Reporting Rating Award (ASRRAT) selama periode 2018-2020 sebanyak 45 perusahaan dengan metode sampling jenuh. Pengumpulan data dilakukan dengan observasi dokumentasi kemudian dianalisis dengan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan, profitabilitas, umur perusahaan, dan ukuran dewan komisaris tidak berpengaruh terhadap pelaporan berkelanjutan. Penelitian ini menunjukkan bahwa tidak semua karakteristik perusahaan yang diajukan pada penelitian sebelum-sebelumnya berpengaruh terhadap pengungkapan pelaporan keberlanjutan.
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Referensi
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Buallay, A. (2019). Is sustainability reporting (ESG) associated with performance? Evidence from the European banking sector. Management of Environmental Quality, 30(1), 98–115. https://doi.org/https://doi.org/10.1108/MEQ-12-2017-0149
De Micco, P., Rinaldi, L., Vitale, G., Cupertino, S., & Maraghini, M. . (2021). The challenges of sustainability reporting and their management: the case of Estra. Meditari Accountancy Research, 29(3), 430–448. https://doi.org/https://doi.org/10.1108/MEDAR-09-2019-0555
Deegan, C. . (2019). Legitimacy theory: Despite its enduring popularity and contribution, time is right for a necessary makeover. Accounting, Auditing & Accountability Journal, 32(8), 2307–2329. https://doi.org/https://doi.org/10.1108/AAAJ-08-2018-3638
Elshabasy, Y. N. (2018). The Impact of Corporate Characteristics on Environmental Information Disclosure: An Empirical Study on the Listed Firms in Egypt. Journal of Business and Retail Management Research, 12(2), 232–41. https://doi.org/10.24052/jbrmr/v12is02/tioccoeidaesotlfie.
Fadhilah, R. (2018). Pengaruh Profitabilitas Terhadap Pengungkapan Sustainability Report Dengan Kepemilikan Manajerial Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan-Perusahan Go Public Di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Ekobis Dewantara, 1(2), 1–10.
Herusetya, A., & Suryadinata, M. (2022). Business strategy typologies: do the board of commissioners and audit committee concern about prospector-type strategies? Asian Journal of Accounting Research, 1(1), 1–10. https://doi.org/https://doi.org/10.1108/AJAR-10-2021-0188
Indrianingsih, I., & Agustina, L. (2020). The Effect of Company Size, Financial Performance, and Corporate Governance on the Disclosure of Sustainability Report. Accounting Analysis Journal, 9(2), 116–122. https://doi.org/10.15294/aaj.v9i2.31177
Jayanti, F. D., Daat, S. C., & Andriati, H. N. (2019). Pengaruh Karakteristik Perusahaan Dan Profitabilitas Terhadap Kelengkapan Pengungkapan Sukarela Dalam Laporan Tahunan. Jurnal Akuntansi & Keuangan Daerah, 14(2), 1–17.
Jusmarni, J. (2017). Pengaruh Sustainability Reporting Terhadap Kinerja Keuangan Dari Sisi Market Value Ratios Dan Asset Management Ratios. Sorot, 11(2), 29–30. https://doi.org/10.31258/sorot.11.1.3867.
Kamaliah. (2020). Disclosure of corporate social responsibility (CSR) and its implications on company value as a result of the impact of corporate governance and profitability. International Journal of Law and Management, 62(4), 339–354. https://doi.org/https://doi.org/10.1108/IJLMA-08-2017-0197
Khafid, M., & Mulyaningsih, M. (2017). Kontribusi Karakteristik Perusahaan Dan Corporate Governance Terhadap Publikasi Sustainability Report. EKUITAS (Jurnal Ekonomi Dan Keuangan), 19(3), 340–345. https://doi.org/10.24034/j25485024.y2015.v19.i3.1772.
Kushariani, A., Ananda, R., & Riandi, M. R. (2018). Effect of Corporate Social Responsibility, Profitability, and Corporate Governance on Company Value. Jurnal Akuntansi Trisakti, 5(1), 95–108. https://doi.org/10.25105/jat.v5i1.4863.
Laskar, N. (2019). Does Sustainability Reporting Enhance Firms Profitability? A Study on Select Companies from India and South Korea. Indian Journal of Corporate Governance, 12(1), 2–20. https://doi.org/10.1177/0974686219836528
Madani, N. K. N., & Gayatri. (2021). Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Kepemilikan Institusional Dan Pengungkapan Sustainability Report. E-Jurnal Akuntansi Udayana, 31(2), 476–89.
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/https://doi.org/10.1108/AJAR-06-2018-0008
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.
Prabaningrum, S., & Pramita, Y. D. (2019). Pengaruh Karakteristik Perusahaan Dan Tata Kelola Perusahaan Terhadap Pengungkapan Sustainability Report (Studi Empiris Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2018). Business and Economics, 1(1), 331–345.
Riza, W. Y. (2017). Pengaruh Ukuran Perusahaan, Struktur Modal Dan Pertumbuhan Perusahaan Terhadap Sustainability Reporting (Studi Empiris Pada Perusahaan Yang Terdaftar Di BEI Selama Periode 2013-2015). Jurnal Akuntansi, 6(2), 1–28.
Ruhana, A., & Hidayah, N. (2019). The Effect of Liquidity Firm Size and Corporate Governance Toward Sustainability Report Dosclosure. Advance in Economics, Business, and Management Research, 120(Icmeb 2019), 279–284.
Safrianti, S. (2020). Analisis Pengaruh Ukuran Perusahaan Dan Umur Perusahaan Terhadap Corporate Social Responsibility Disclousure Pada Perusahaan Sektor Industri Dasar Dan Kimia Di Bursa Efek Indonesia Pada Tahun 2013-2019. Creative Research Management Journal, 3(1), 51. https://doi.org/10.32663/crmj.v3i1.1265.
Setiawan, K., Mukhzarudfa, & Hizazi., A. (2019). Pengaruh Profitabilitas, Vabilitas, Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Dan Bursa Efek Malaysia Periode 2013-2017. Jurnal Universitas Jambi, 1(2), 30–40.
Sofa, F. N., & Respati, N. W. (2020). Pengaruh Dewan Direksi, Dewan Komisaris Independen, Komite Audit, Profitabilitas, Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017). DINAMIKA EKONOMI Jurnal Ekonomi Dan Bisnis, 13(1), 32–49.
Suhadak, S., Kurniaty, K., Handayani, S. R., & Rahayu, S. . (2019). Stock return and financial performance as moderation variable in influence of good corporate governance towards corporate value. Asian Journal of Accounting Research, 4(1), 18–34. https://doi.org/https://doi.org/10.1108/AJAR-07-2018-0021
Sulistyawati, A. I., & Qadriatin, A. (2018). Pengungkapan Sustainability Report Dan Faktor-Faktor Yang Mempengaruhinya. Majalah Ilmiah Solusi, 16(4), 1–22. https://doi.org/10.26623/slsi.v16i4.1665.
Trinugroho, I., Risfandy, T., Hanafi, M. M., & Sukmana, R. (2022). Busy commissioners and firm performance: evidence from Indonesia. International Journal of Emerging Markets, 1(1), 1–10. https://doi.org/https://doi.org/10.1108/IJOEM-01-2020-0007
Wahyudi, S. M. (2021). The Effect of Corporate Governance and Company Characteristics on Disclosure of Sustainability Report Companies. European Journal of Business and Management Research, 6(4), 94–99. https://doi.org/10.24018/ejbmr.2021.6.4.929
Yadav, I. ., Pahi, D., & Gangakhedkar, R. (2022). The nexus between firm size, growth and profitability: new panel data evidence from Asia–Pacific markets. European Journal of Management and Business Economics, 31(1), 115–140. https://doi.org/https://doi.org/10.1108/EJMBE-03-2021-0077
Buallay, A. (2019). Is sustainability reporting (ESG) associated with performance? Evidence from the European banking sector. Management of Environmental Quality, 30(1), 98–115. https://doi.org/https://doi.org/10.1108/MEQ-12-2017-0149
De Micco, P., Rinaldi, L., Vitale, G., Cupertino, S., & Maraghini, M. . (2021). The challenges of sustainability reporting and their management: the case of Estra. Meditari Accountancy Research, 29(3), 430–448. https://doi.org/https://doi.org/10.1108/MEDAR-09-2019-0555
Deegan, C. . (2019). Legitimacy theory: Despite its enduring popularity and contribution, time is right for a necessary makeover. Accounting, Auditing & Accountability Journal, 32(8), 2307–2329. https://doi.org/https://doi.org/10.1108/AAAJ-08-2018-3638
Elshabasy, Y. N. (2018). The Impact of Corporate Characteristics on Environmental Information Disclosure: An Empirical Study on the Listed Firms in Egypt. Journal of Business and Retail Management Research, 12(2), 232–41. https://doi.org/10.24052/jbrmr/v12is02/tioccoeidaesotlfie.
Fadhilah, R. (2018). Pengaruh Profitabilitas Terhadap Pengungkapan Sustainability Report Dengan Kepemilikan Manajerial Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan-Perusahan Go Public Di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Ekobis Dewantara, 1(2), 1–10.
Herusetya, A., & Suryadinata, M. (2022). Business strategy typologies: do the board of commissioners and audit committee concern about prospector-type strategies? Asian Journal of Accounting Research, 1(1), 1–10. https://doi.org/https://doi.org/10.1108/AJAR-10-2021-0188
Indrianingsih, I., & Agustina, L. (2020). The Effect of Company Size, Financial Performance, and Corporate Governance on the Disclosure of Sustainability Report. Accounting Analysis Journal, 9(2), 116–122. https://doi.org/10.15294/aaj.v9i2.31177
Jayanti, F. D., Daat, S. C., & Andriati, H. N. (2019). Pengaruh Karakteristik Perusahaan Dan Profitabilitas Terhadap Kelengkapan Pengungkapan Sukarela Dalam Laporan Tahunan. Jurnal Akuntansi & Keuangan Daerah, 14(2), 1–17.
Jusmarni, J. (2017). Pengaruh Sustainability Reporting Terhadap Kinerja Keuangan Dari Sisi Market Value Ratios Dan Asset Management Ratios. Sorot, 11(2), 29–30. https://doi.org/10.31258/sorot.11.1.3867.
Kamaliah. (2020). Disclosure of corporate social responsibility (CSR) and its implications on company value as a result of the impact of corporate governance and profitability. International Journal of Law and Management, 62(4), 339–354. https://doi.org/https://doi.org/10.1108/IJLMA-08-2017-0197
Khafid, M., & Mulyaningsih, M. (2017). Kontribusi Karakteristik Perusahaan Dan Corporate Governance Terhadap Publikasi Sustainability Report. EKUITAS (Jurnal Ekonomi Dan Keuangan), 19(3), 340–345. https://doi.org/10.24034/j25485024.y2015.v19.i3.1772.
Kushariani, A., Ananda, R., & Riandi, M. R. (2018). Effect of Corporate Social Responsibility, Profitability, and Corporate Governance on Company Value. Jurnal Akuntansi Trisakti, 5(1), 95–108. https://doi.org/10.25105/jat.v5i1.4863.
Laskar, N. (2019). Does Sustainability Reporting Enhance Firms Profitability? A Study on Select Companies from India and South Korea. Indian Journal of Corporate Governance, 12(1), 2–20. https://doi.org/10.1177/0974686219836528
Madani, N. K. N., & Gayatri. (2021). Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Kepemilikan Institusional Dan Pengungkapan Sustainability Report. E-Jurnal Akuntansi Udayana, 31(2), 476–89.
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/https://doi.org/10.1108/AJAR-06-2018-0008
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.
Prabaningrum, S., & Pramita, Y. D. (2019). Pengaruh Karakteristik Perusahaan Dan Tata Kelola Perusahaan Terhadap Pengungkapan Sustainability Report (Studi Empiris Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2018). Business and Economics, 1(1), 331–345.
Riza, W. Y. (2017). Pengaruh Ukuran Perusahaan, Struktur Modal Dan Pertumbuhan Perusahaan Terhadap Sustainability Reporting (Studi Empiris Pada Perusahaan Yang Terdaftar Di BEI Selama Periode 2013-2015). Jurnal Akuntansi, 6(2), 1–28.
Ruhana, A., & Hidayah, N. (2019). The Effect of Liquidity Firm Size and Corporate Governance Toward Sustainability Report Dosclosure. Advance in Economics, Business, and Management Research, 120(Icmeb 2019), 279–284.
Safrianti, S. (2020). Analisis Pengaruh Ukuran Perusahaan Dan Umur Perusahaan Terhadap Corporate Social Responsibility Disclousure Pada Perusahaan Sektor Industri Dasar Dan Kimia Di Bursa Efek Indonesia Pada Tahun 2013-2019. Creative Research Management Journal, 3(1), 51. https://doi.org/10.32663/crmj.v3i1.1265.
Setiawan, K., Mukhzarudfa, & Hizazi., A. (2019). Pengaruh Profitabilitas, Vabilitas, Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Dan Bursa Efek Malaysia Periode 2013-2017. Jurnal Universitas Jambi, 1(2), 30–40.
Sofa, F. N., & Respati, N. W. (2020). Pengaruh Dewan Direksi, Dewan Komisaris Independen, Komite Audit, Profitabilitas, Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017). DINAMIKA EKONOMI Jurnal Ekonomi Dan Bisnis, 13(1), 32–49.
Suhadak, S., Kurniaty, K., Handayani, S. R., & Rahayu, S. . (2019). Stock return and financial performance as moderation variable in influence of good corporate governance towards corporate value. Asian Journal of Accounting Research, 4(1), 18–34. https://doi.org/https://doi.org/10.1108/AJAR-07-2018-0021
Sulistyawati, A. I., & Qadriatin, A. (2018). Pengungkapan Sustainability Report Dan Faktor-Faktor Yang Mempengaruhinya. Majalah Ilmiah Solusi, 16(4), 1–22. https://doi.org/10.26623/slsi.v16i4.1665.
Trinugroho, I., Risfandy, T., Hanafi, M. M., & Sukmana, R. (2022). Busy commissioners and firm performance: evidence from Indonesia. International Journal of Emerging Markets, 1(1), 1–10. https://doi.org/https://doi.org/10.1108/IJOEM-01-2020-0007
Wahyudi, S. M. (2021). The Effect of Corporate Governance and Company Characteristics on Disclosure of Sustainability Report Companies. European Journal of Business and Management Research, 6(4), 94–99. https://doi.org/10.24018/ejbmr.2021.6.4.929
Yadav, I. ., Pahi, D., & Gangakhedkar, R. (2022). The nexus between firm size, growth and profitability: new panel data evidence from Asia–Pacific markets. European Journal of Management and Business Economics, 31(1), 115–140. https://doi.org/https://doi.org/10.1108/EJMBE-03-2021-0077
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2024-04-30
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SURYANI, I Gusti Ayu Shinta; SUARYANA, I Gusti Ngurah Agung.
Karakteristik Perusahaan, Profitabilitas dan Pelaporan Keberlanjutan Pada Perusahaan Yang Terdaftar Di BEI 2018-2020.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 4, p. 1045-1056, apr. 2024.
ISSN 2302-8556.
Tersedia pada: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/86744>. Tanggal Akses: 17 may 2024
doi: https://doi.org/10.24843/EJA.2024.v34.i04.p16.
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