Ukuran Perusahaan Sebagai Pemoderasi Pengaruh Sustainability Reporting Pada Nilai Perusahaan
Abstract
The purpose of this study is to examine the effect of sustainability reporting on firm value and the ability of firm size to moderate the influence of sustainability reporting on company value. This research was conducted on SRI-KEHATI-indexed companies for the 2017-2021 period using the purposive sampling method. The results of this study are sustainability reporting doesn’t affect firm value and the size of the company hasn’t been able to strengthen the influence of sustainability reporting on company value. The limitation in this study haven’t classified the type of industry issuers. Thus, the implications of this study haven’t been able to provide empirical evidence regarding Signal Theory and Contingency Theory and haven’t been able to be considered by investors and potential investors to make investment decision by looking at sustainability reports.
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References
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Purawan, N. M. D., & Wirakusuma, M. G. (2020). Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Pemoderasi. E-Jurnal Akuntansi, 30(2), 447–459. https://doi.org/https://doi.org/10.24843/EJA.2020.v30.i02.p13
Reverte, C. (2009). Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88(2), 351–366. https://doi.org/10.1007/s10551-008-9968-9
Sari, D. K., & Wahidahwati. (2021). Pengaruh Pengungkapan Sustainability Report, Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Nilai Perusahaan. Jurnal Ilmu dan Riset Akuntansi, 10(4), 1–19. https://lib.unnes.ac.id/39075/
Weda, & Sudana. (2021). Sustainability Reporting dan Return Saham di Perusahaan Terindeks LQ45. 1356–1374.
Wibowo, I., & Faradiza, S. A. (2014). Dampak Pengungkapan Sustainability Report Terhadap Kinerja Keuangan dan Pasar Perusahaan. 30.
Alon A., & Vidovic M. (2015). Sustainability performance and assurance: Influence on reputation. Corporate Reputation Review, 18(4), 337–352.
Astuti, A. D., & Juwenah, J. (2017). Pengaruh Pengungkapan Sustainability Report Terhadap Nilai Perusahaan Yang Tergabung Dalam LQ 45 Tahun 2012-2013. Accounthink : Journal of Accounting and Finance, 2(01), 301–313. https://doi.org/10.35706/acc.v2i01.733
Bachoo, K., Tan, R., & Wilson, M. (2013). Firm Value and the Quality of Sustainability Reporting in Australia. Australian Accounting Review, 23(1), 67–87. https://doi.org/10.1111/j.1835-2561.2012.00187.x
Budiana, Q. A., & Budiasih, I. G. A. N. (2020). Profitabilitas Sebagai Pemoderasi Pengaruh Pengungkapan Sustainability Reporting Pada Nilai Perusahaan Pemenang Indonesian Sustainability Reporting Awards. E-Jurnal Akuntansi, 30(3), 662. https://doi.org/10.24843/eja.2020.v30.i03.p09
Dewi, K. E. C., & Sudana, I. P. (2015). Sustainability Reporting Dan Profitabilitas (Studi Pada Pemenang Indonesian Sustainability Reporting Awards). Jurnal Ilmiah Akuntansi dan Bisnis, 10(1), 1–7.
Dias, A., Rodrigues, L. L., Craig, R., & Neves, M. E. (2019). Corporate social responsibility disclosure in small and medium-sized entities and large companies. Social Responsibility Journal, 15(2), 137–154. https://doi.org/10.1108/SRJ-05-2017-0090
Elkington, J. (1998). Cannibals with Forks: The Triple Buttom Line of 21st Century Business.
Farneti, F., & Guthrie, J. (2009). Sustainability reporting by Australian public sector organisations: Why they report. Accounting Forum, 33(2), 89–98. https://doi.org/10.1016/j.accfor.2009.04.002
Firmansyah, D., Surasni, N. K., & Pancawati, S. (2019). Pengaruh CSR Terhadap Nilai Perusahaan Dengan Good Corporate Governance dan Ukuran Perusahaan Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 30, 163–178.
Gamage, P., & Sciulli, N. (2017). Sustainability Reporting by Australian Universities. Australian Journal of Public Administration, 76(2), 187–203. https://doi.org/10.1111/1467-8500.12215
Handoko, B. L., & Michaela, C. (2021). How Audit Opinion Increase Value Added in Indonesian Sustainability Index Corporation. ACM International Conference Proceeding Series, 101–110. https://doi.org/10.1145/3457640.3457663
Handoko, C. E. C., & Idayati, F. (2021). Pengaruh Sustainability Disclosure , Investment Opportunity Set Dan Profitabilitas Terhadap Nilai Perusahaan. Jurnal Ilmu dan Riset Akuntansi, 20.
Harymawan, I., Nasih, M., Salsabilla, A., & Putra, F. K. G. (2020). External assurance on sustainability report disclosure and firm value: Evidence from Indonesia and Malaysia. Entrepreneurship and Sustainability Issues, 7(3), 1500–1512. https://doi.org/10.9770/jesi.2020.7.3(5)
Kuzey, C., & Uyar, A. (2016). Determinants of sustainability reporting and its impact on firm value : evidence from the emerging market of Turkey. Journal of Cleaner Production. https://doi.org/10.1016/j.jclepro.2016.12.153
Lingga, W., & Suaryana, I. G. N. A. (2017). Pengaruh Langsung Dan Tidak Langsung Kinerja Lingkungan Pada Nilai Perusahaan. E-Jurnal Akuntansi, 20(2), 1419–1445. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/31084
Liu, X., & Anbumozhi, V. (2009). Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies. Journal of Cleaner Production, 17(6), 593–600. https://doi.org/10.1016/j.jclepro.2008.10.001
Loh, L., Thomas, T., & Wang, Y. (2017). Sustainability reporting and firm value: Evidence from Singapore-listed companies. Sustainability (Switzerland), 9(11), 1–12. https://doi.org/10.3390/su9112112
Lourenço, I. C., & Branco, M. C. (2013). Determinants of corporate sustainability performance in emerging markets: The Brazilian case. Journal of Cleaner Production, 57, 134–141. https://doi.org/10.1016/j.jclepro.2013.06.013
Narayana, I. P. L., & Wirakusuma, M. G. (2021). Pengungkapan CSR pada Nilai Perusahaan dengan Profitabilitas dan Ukuran Perusahaan sebagai Variabel Moderasi. E-Jurnal Akuntansi, 31, 862–879. https://doi.org/10.24843/EJA.2021.v31.i04.p06
Nguyen, T. T. D. (2020). An empirical study on the impact of sustainability reporting on firm value. Journal of Competitiveness, 12(3), 119–135. https://doi.org/10.7441/joc.2020.03.07
Novia, R., & Halmawati, H. (2022). Ukuran Perusahaan Memoderasi Pengaruh CSR, Tax Avoidance, dan Sustainability Reporting terhadap Nilai Perusahaan. Jurnal Eksplorasi Akuntansi, 4(1), 40–58. https://doi.org/10.24036/jea.v4i1.471
Otley, D. T. (1980). The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413–428. https://doi.org/10.1016/0361-3682(80)90040-9
Pramita, M., Agussalim, & Desmiwerita. (2021). Pengaruh Pengungkapan Sustainability Reporting Dan Intellectual Capital Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2014-2019). Pareso Jurnal, 3(1), 173–188.
Pujiningsih, V. D. (2020). Pengaruh Sustainability Report Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Pemoderasi. Jurnal Riset Akuntansi dan Keuangan, 8(3), 579–594. https://doi.org/10.17509/jrak.v8i3.22841
Purawan, N. M. D., & Wirakusuma, M. G. (2020). Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Pemoderasi. E-Jurnal Akuntansi, 30(2), 447–459. https://doi.org/https://doi.org/10.24843/EJA.2020.v30.i02.p13
Reverte, C. (2009). Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88(2), 351–366. https://doi.org/10.1007/s10551-008-9968-9
Sari, D. K., & Wahidahwati. (2021). Pengaruh Pengungkapan Sustainability Report, Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Nilai Perusahaan. Jurnal Ilmu dan Riset Akuntansi, 10(4), 1–19. https://lib.unnes.ac.id/39075/
Weda, & Sudana. (2021). Sustainability Reporting dan Return Saham di Perusahaan Terindeks LQ45. 1356–1374.
Wibowo, I., & Faradiza, S. A. (2014). Dampak Pengungkapan Sustainability Report Terhadap Kinerja Keuangan dan Pasar Perusahaan. 30.
Published
2024-11-20
How to Cite
PUSPITA, Ni Wayan Ita; BUDIASIH, I Gusti Ayu Nyoman.
Ukuran Perusahaan Sebagai Pemoderasi Pengaruh Sustainability Reporting Pada Nilai Perusahaan.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 11, nov. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/98282>. Date accessed: 09 jan. 2025.
doi: https://doi.org/10.24843/EJA.2024.v34.i11.p19.
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