PERAN KINERJA KEUANGAN, CORPORATE GOVERNANCE DAN AUDITOR EKSTERNAL TERHADAP SUSTAINABILITY REPORTING DI INDONESIA
Abstract
Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan, corporate governance dan eksternal auditor terhadap sustainability reporting di Indonesia. Variabel independen dalam penelitian ini adalah ROA (X1), DER (X2), Curent Ratio (X3), Dewan Direksi (X4), Komite Audit (X5), The Global Four (X6) variabel dependen adalah sustainability reporting (Y). Sampel pada penelitian ini adalah perusahaan yang mengikuti penghargaan ISRA (Indonesia Sustainability Report Award) dalam kategori perusahaan besar periode 2019-2023. Pengujian hipotesis menggunakan uji regresi berganda SPSS 26. Hasil penelitian menunjukkan bahwa variabel profitabilitas (ROA), likuiditas (Curent Ratio), dewan direksi, komite audit dan global four berpengaruh positif terhadap sustainability reporting, sedangkan variabel leverage (DER) berpengaruh negatif terhadap sustainability reporting.
Kata kunci: kinerja keuangan, corporate governance, eksternal auditor, sustainability reporting.Full Text:
PDFReferences
A. A. G. P. Widanaputra, I. G. D. S. A. Widhyadanta, and N. M. D. Ratnadi, “Reputasi Perusahaan, Reputasi Manejemen Puncak, dan Pengungkapan Corporate Social Responsibiliy,” J. Ilm. Akunt. dan Bisnis, vol. 13, no. 2, pp. 75–84, 2018.
J. Arifin and E. A. Wardani, “Islamic corporat social responsibility disclosure, reputasi, dan kinerja keuangan: Studi pada bank syariah di Indonesia,” J. Akunt. Audit. Indones., vol. 20, no. 1, pp. 38–46, 2016, doi: 10.20885/jaai.vol20.iss1.art4.
G. Marbun, “Pengaruh Profitabilitas, Leverage Dan Likuiditas Terhadap Kelengkapan Pengungkapan Sukarela Dalam Laporan Tahunan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2017,” J. Ris. Akunt. Keuang., vol. 8, no. 2, pp. 221–230, 2022, doi: 10.54367/jrak.v8i2.1606.
A. Białek and A. Matusiewicz, “Determinants of The Level of Information Disclosure in Financial Statements Prepared in Accordance With IFRS,” Contab. şi Informatică Gestiune, vol. 14, no. 3, pp. 453–482, 2015.
D. Dienes, R. Sassen, and J. Fischer, “What are the drivers of sustainability reporting? A systematic review,” Sustain. Accounting, Manag. Policy J., vol. 7, no. 2, pp. 154–189, 2016, doi: 10.1108/SAMPJ-08-2014-0050.
M. Alim and I. Ida, “Faktor-Faktor Yang Mempengaruhi Pengungkapan Laporan Keuangan,” JMB J. Manaj. dan Bisnis, vol. 7, no. 2, pp. 81–88, 2018, doi: 10.31000/jmb.v7i2.1058.
M. N. Purwaningsih, Endang; Kurniawati Wibowo, “Pengaruh Corporate Governance, Karakterstik Perusahaan, dan Kesulitan Keuangan terhadap Pengungkapan Sukarela pada Laporan Tahunan Perusahaan (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018),” Angew. Chemie Int. Ed. 6(11), 951–952., vol. 6, no. 11, pp. 5–24, 2020.
D. S. Abbas, Basuki, I. Hidayat, and R. Alpiani, “Financial Factors and Mandatory Disclosures,” Int. J. Multi Sci., vol. 1, no. 6, pp. 20–30, 2020.
M. Indrati and S. O. Aulia, “The Effect of Firm Size, Profitability, Leverage, and Financial Distress on Voluntary Disclosure in Annual Report,” Int. J. Sci. Soc., vol. 4, no. 3, pp. 326–340, 2022, doi: 10.54783/ijsoc.v4i3.524.
R. A. Tobing, Z. Zuhrotun, and R. Rusherlistyani, “Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia,” Reviu Akunt. dan Bisnis Indones., vol. 3, no. 1, pp. 102–123, 2019, doi: 10.18196/rab.030139.
N. T. Hasanah, N. W. Widiyanti, and S. Sudarno, “Analisis Pengaruh GCG dan Kinerja Keuangan Terhadap Pengungkapan Islamic Social Reporting (ISR),” e-Journal Ekon. Bisnis dan Akunt., vol. 5, no. 2, p. 115, 2018, doi: 10.19184/ejeba.v5i2.8645.
Y. Rinanda, “Pengaruh Leverage, Size, dan Likuiditas Terhadap Luas Pengungkapan Sukarela Dalam Laporan Tahunan,” J. Manaj. Pendidik. dan Ilmu Sos., vol. 3, no. 2, pp. 682–696, 2022.
A. I. J. Marfu’ah and L. N. Sulistiyowati, “Pengaruh Profitabilitas, Leverage, dan Likuiditas Terhadap Pengungkapan Sukarela dalam Laporan Tahunan,” Semin. Inov. Manajemen, Bisnis Dan Akunt. 4, 2022.
R. P. Sitanggang and D. Ratmoni, “Pengaruh Tata Kelola Perusahaan dan Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Kinerja Keuangan dengan Manajemen Laba Sebagai Variabel Mediasi,” Diponegoro J. Account., vol. 8, no. 4, pp. 1–15, 2019, [Online]. Available: http://ejournal-s1.undip.ac.id/index.php/accounting.
Z. Mahmood, R. Kouser, W. Ali, Z. Ahmad, and T. Salman, “Does corporate governance affect sustainability disclosure? A mixed methods study,” Sustain., vol. 10, no. 1, pp. 1–20, 2018, doi: 10.3390/su10010207.
M. W. Rahaditama, “Pengaruh Kinerja Keuangan dan Tata Kelola Organisasi Terhadap Pengungkapan Sustainability Reporting,” J. Ekon. dan Bisnis, vol. 11, no. 2, pp. 154–165, 2022.
R. B. Adams, B. E. Hermalin, and M. S. Weisbach, “The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey,” Nber Work. Pap. Ser., no. 14486, pp. 1–58, 2008.
A. H. Nguyen and L. H. Nguyen, “Determinants of sustainability disclosure: Empirical evidence from vietnam,” J. Asian Financ. Econ. Bus., vol. 7, no. 6, pp. 73–84, 2020, doi: 10.13106/JAFEB.2020.VOL7.NO6.073.
T. N. Amelinda and L. Rachmawati, “Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia,” J. Ekon. dan Bisnis Islam, vol. 4, no. 1, pp. 34–45, 2021, [Online]. Available: https://journal31.unesa.ac.id/index.php/jei.
A. Ikhsan and A. M. Sianturi, “Komite Audit Untuk Meningkatkan Tata Kelola Pemerintahan Dan Penyajian Laporan Keuangan Dalam Rangka Peningkatan Kinerja Pemerintah Daerah (Studi Kasus Pemerintah Daerah Kabupaten Belitung),” J. Magister Akunt. Trisakti, vol. 1, no. 1, pp. 1–28, 2014, doi: 10.25105/jmat.v1i1.4903.
M. A. Madona and M. Khafid, “Pengaruh Good Corporate Governance terhadap Pengungkapan Sustainability Report dengan Ukuran Perusahaan sebagai Pemoderasi,” J. Optimasi Sist. Ind., vol. 19, no. 1, pp. 22–32, 2020, doi: 10.25077/josi.v19.n1.p22-32.2020.
Y. Alfiana, “Pengaruh Profitabilitas, Leverage, Proporsi Dewan Komisaris, Ukuran KAP dan Ukuran Perusahaan Terhadap Luas Pengungkapan Informasi Sukarela Laporan Keuangan Tahunan Perusahaan Sektor Keuangan Yang Terdaftar di Bursa Efek Indonesia,” J. Manaj. Dan Bisnis Sriwij., vol. 16, no. 1, pp. 15–22, 2018, doi: 10.29259/jmbs.v16i1.6243.
O. Pasko, Do financial auditors impact sustainability reporting? The effects of big four financial audits on the quality of CSR reports in China, vol. 8038, no. 17. 2023.
R. Daud, I. Meutia, S. F. Kartasari, and E. Yuniarti, “Corporate Governance and Sustainability Report in Indonesia: Systematic Literature Review Approach,” AKRUAL J. Akunt., vol. 14, no. 2, pp. 2085–9643, 2023, doi: 10.26740/jaj.v14n2.p161-175.
N. Bellantuono, P. Pontrandolfo, and B. Scozzi, “Capturing the stakeholders’ view in sustainability reporting: A novel approach,” Sustain., vol. 8, no. 4, 2016, doi: 10.3390/su8040379.
M. P. Jawas and V. Sulfitri, “Pengaruh Sustainability Reporting, Good Coorporate Governance dan Profitabilitas Terhadap Nilai Perusahaan,” Ekon. Digit., vol. 1, no. 1, pp. 57–76, 2022, doi: 10.55837/ed.v1i1.31.
N. Hasanah and C. W. Lubis, “Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan pada PT. Indofood Sukses Makmur, Tbk,” Accumulated J., vol. 5, no. 1, pp. 56–68, 2023, doi: 10.61404/jimi.v1i2.52.
V. J. P. D. Martinho, “Profitability and financial performance of European Union farms: An analysis at both regional and national levels,” Open Agric., vol. 7, no. 1, pp. 529–540, 2022, doi: 10.1515/opag-2022-0108.
S. Mulyati and N. Khalimatusadiah, “The Effect of Implementing Green Accounting and Disclosure Of Sustainability Reporting On Profitability (Comparative Study Of Plantation Sector Companies Listed On The Indonesia Stock Exchange and Malaysia Stock Exchange),” Account. Res. J. Sutaatmadja, vol. 07, no. 3, pp. 123–141, 2023.
Maria Yosephin Kurnia Putri Anindita, “Pengaruh Ukuran Perusahaan, profitabilitas dan Tipe Industri Terhadap Pengungkapan Sukarela Pelaporan Keberlanjutan,” J. Akunt., pp. 1–15, 2013, [Online]. Available: http://dx.doi.org/10.31258/pekbis.1.01.%25p.
F. Meutia and F. Titik, “Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Kepemilikan Publik terhadap Pengungkapan Laporan Keberlanjutan,” e-Proceeding Manag., vol. 6, no. 2, pp. 3543–3551, 2019.
N. Orazalin and M. Mahmood, “Determinants of GRI-based sustainability reporting: evidence from an emerging economy,” J. Account. Emerg. Econ., vol. 10, no. 1, pp. 140–164, 2020, doi: 10.1108/JAEE-12-2018-0137.
T. Oshika and C. Saka, “Sustainability KPIs for integrated reporting,” Soc. Responsib. J., vol. 13, no. 3, pp. 625–642, 2017, doi: 10.1108/SRJ-07-2016-0122.
M. Mikial, N. Fitriana, M. Zuliyana, R. Effendi, and S. Rani, “The Effect of Company Size, Return on Assets and Leverage on the Disclosure of Corporate Social Responsibility by the Companies that Present Sustainability Reporting on the Indonesia Stock Exchange,” Econ. Manag., vol. 96, no. 2, pp. 111–117, 2022.
V. Ho, K. Kampo, and P. Tangke, “The Influence of Leverage, Independent Commissioners, Company Activities and Profitability on Sustainability Report Disclosures,” Contemp. J. Bus. Account., vol. 3, no. 2, pp. 96–117, 2023.
A. Anggraini and H. Suwasono, “Pengaruh Financial Distress, Leverage, Umur Perusahaan, Tipe Industri dan Gender Diversity Terhadap Sustainability Report,” Proceeding Semin. Nas. Call Pap., p. (pp. 034-043), 2021, [Online]. Available: https://prosiding.stie-aas.ac.id/index.php/prosenas/article/view/96.
D. R. Oktaviani and L. Amanah, “Pengaruh Kinerja Keuangan, Ukuran Perusahaan Dan Corporate Governance Terhadap Pengungkapan Sustainability Report,” Diponegoro J. Account., vol. 8, no. 9, pp. 580–589, 2019.
A. Bhatia and S. Tuli, “Corporate attributes affecting sustainability reporting: an Indian perspective,” Int. J. Law Manag., vol. 59, no. 3, pp. 322–340, 2017, doi: 10.1108/IJLMA-11-2015-0057.
R. K. Subramaniam, S. D. Samuel, and S. Mahenthiran, “Liquidity implications of corporate social responsibility disclosures: Malaysian evidence,” J. Int. Account. Res., 2016, doi: 10.2308/jiar-51204.
P. Nathasia and Indrayeni, “Pengaruh Profitabilitas, Likuiditas, Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Reporting Perusahaan Manufaktur Pertambangan,” vol. 01, no. 03, pp. 1–23, 2023.
T. Hermawan and S. Sutarti, “Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Pengungkapan Sustainability Report,” J. Ilm. Akunt. Kesatuan, vol. 9, no. 3, pp. 597–604, 2021, doi: 10.37641/jiakes.v9i3.1209.
F. N. Sofa and N. W. Respati, “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),” Din. Ekon. J. Ekon. dan Bisnis, vol. 13, no. 1, p. 39, 2020.
L. Lucia and R. R. Panggabean, “the Effect of Firm’S Characteristic and Corporate Governance To Sustainability Report Disclosure,” Soc. Econ. Ecol. Int. J., vol. 2, no. 1, pp. 18–28, 2018, doi: 10.31397/seeij.v2i1.15.
O. Pasko, S. Minta, S. Rudenko, and M. Hordiyenko, “Do poor and good performing companies report differently? The readability and impression management in corporate narrative documents: Evidence from northern Europe,” Bus. Theory Pract., vol. 21, no. 2, pp. 835–849, 2020, doi: 10.3846/btp.2020.12583.
D. Susanto, “The Triangle Defense for Financial Reporting Quality: The Interplay between Internal Auditing, the Audit Committee, and the External Auditor,” Wahana J. Ekon. Manaj. dan Akunt., vol. 23, no. 1, pp. 112–130, 2020, doi: 10.35591/wahana.v23i1.260.
B. S. Utomo, “Moderasi Kinerja Keuangan Pada Pengaruh Struktur Kepemilikan Terhadap Pengungkapan Sustainability Report di Indeks Sri Kehati Tahun 2013-2017,” J. Akunt. Unesa, vol. 9, no. 2, pp. 1–12, 2021.
M. Maryana and Y. Carolina, “The Impact of Firm Size, Leverage, Firm Age, Media Visibility and Profitability on Sustainability Report Disclosure,” J. Keuang. dan Perbank., vol. 25, no. 1, 2021, doi: 10.26905/jkdp.v25i1.4941.
M. Bisma, L. Uzliawati, and W. Mulyasari, “The Effect of Profitability and Leverage on Sustainability Reporting and It Is Impact on Earnings Informativeness,” J. Appl. Business, Tax. Econ. Res., vol. 3, no. 2, pp. 218–231, 2023, doi: 10.54408/jabter.v3i2.257.
W. Karlina, S. Mulyati, and T. E. Putri, “the Effect of Company’S Size, Industrial Type, Profitability, and Leverage To Sustainability Report Disclosure,” JASS (Journal Account. Sustain. Soc., vol. 1, no. 1, p. 32, 2019, doi: 10.35310/jass.v1i01.68.
R. T. Harefa, M. M. Sebayang, and R. Siregar, “The Influence of Profitability, Liquidity, and Company Size The Disclosure of Sustainability Reports,” Simp. Ilm. Akunt. (SIA0, vol. v, no. December, pp. 874–886, 2022.
K. P. Modugu, “Do corporate characteristics improve sustainability disclosure? Evidence from the UAE,” Int. J. Bus. Perform. Manag., vol. 21, no. 1–2, pp. 39–54, 2020, doi: 10.1504/IJBPM.2020.106106.
D. Sonia and M. Khafid, “The Effect of Liquidity, Leverage, and Audit Committee on Sustainability Report Disclosure with Profitability as a Mediating Variable,” Account. Anal. J., vol. 9, no. 2, pp. 95–102, 2020, doi: 10.15294/aaj.v9i2.31060.
M. C. Wang, “The relationship between firm characteristics and the disclosure of sustainability reporting,” Sustain., vol. 9, no. 4, 2017, doi: 10.3390/su9040624.
Y. Lendengtariang and I. D. Bimo, “Peran komite audit pada sustainability disclosure,” J. Bus. Bank., vol. 12, no. 1, p. 97, 2022, doi: 10.14414/jbb.v12i1.3199.
P. Handayati, Y. H. Tham, Y. Yuningsih, S. Rochayatun, and Meldona, “Audit quality, corporate governance, firm characteristics and CSR disclosures—Evidence from Indonesia,” J. Corp. Account. Financ., vol. 33, no. 3, pp. 65–78, 2022, doi: 10.1002/jcaf.22548.
M. A. Jahid, R. Yaya, S. Pratolo, and F. Pribodi, “Institutional factors and CSR reporting in a developing country: Evidence from the neo-institutional perspective,” Cogent Bus. Manag., vol. 10, no. 1, 2023, doi: 10.1080/23311975.2023.2184227.
I. F. Siregar, R. Rasyad, N. Lubis, and D. Onasis, “Peran Environmental Audit Pada Sustainability Reporting: State of The Art Review, Trend Saat Ini Pada Negara Berkembang,” J. Akunt. Kompetitif, vol. 7, no. 2, pp. 265–274, 2024.
DOI: https://doi.org/10.33365/tb.v7i2.4737
Refbacks
- There are currently no refbacks.
Copyright (c) 2024 Niken Kusumawardani
This work is licensed under a Creative Commons Attribution 4.0 International License.
TECHNOBIZ: International Journal of Business
Published by Universitas Teknokrat Indonesia
Organized by Fakultas Ekonomi dan Bisnis, Universitas Teknokrat Indonesia
W: http://ejurnal.teknokrat.ac.id/index.php/technobiz
E : technobiz@teknokrat.ac.id
P : 085273730707 (Only Whatsapp)
Jl. Zainal Abidin Pagaralam, No.9-11, Labuhan Ratu, Bandarlampung
This work is licensed under a Creative Commons Attribution 4.0 International License.