PENTINGKAH DIREKSI ASING BAGI LAPORAN KEBERLANJUTAN?

Rizka Fitriasari, Noorlailie Soewarno

Abstract


Abstrak – Pentingkah Direksi Asing bagi Laporan Keberlanjutan?

Tujuan Utama - Penelitian ini bertujuan untuk untuk mengetahui keberadaan karakteristik dewan direksi sebagai penentu pengambilan keputusan penggunaan assurance pada laporan keberlanjutan.

Metode -  Penelitian ini menerapkan pendekatan kuantitatif dengan metode regresi logistik Adapun sampel penelitian adalah perusahaan pemenang Sustainability Reporting Awards (SRA) selama tahun 2016-2018.

Temuan Utama - Hasil pengujian ini menunjukkan bahwa hanya keberadaan direksi asing yang mampu menjadi salah satu penentu terhadap keputusan penggunaan assurance pada laporan keberlanjutan. Direksi asing dinilai memeiliki kecenderungan lebih peduli terhadap isu penyelamatan lingkungan. Selain itu, keberadaan mereka mampu mengembangkan informasi dalam akuntabilitas perusahaan.

Implikasi Teori dan Kebijakan -  Pada aspek teori, penelitian ini menunjukkan keberadaan teori pengungkapan sukarela dalam laporan keberlanjutan. Pada aspek praktik, penelitian ini semakin menegaskan pentingnya keberadaan direksi asing dalam kebijakan akuntansi perusahaan.

Kebaruan Penelitian - Penelitian ini berfokus pada karakteristik direksi asing yang dapat mempengaruhi keputusan penggunaan laporan keberlanjutan.

 

Abstract – Are Foreign Directors Important for Sustainability Reports?

Main Purpose - This study aims to determine the board of directors' characteristics as a determinant of decision-making on the use of assurance in sustainability reports.

Method - This research uses the logistic regression method. The research samples are companies that won the Sustainability Reporting Awards (SRA) during 2016-2018.

Main Findings - The results indicate that only the presence of foreign directors can be one of the determinants of the decision to use assurance in a sustainability report. Foreign directors are considered to tend to care more about the issue of saving the environment. In addition, their existence can develop information on corporate accountability.

Theory and Practical Implications - On the theoretical aspect, this study shows the existence of voluntary disclosure theory in sustainability reports. On the practical part, this study further emphasizes the importance of foreign directors in company accounting policies.

Novelty - This study focuses on foreign directors' characteristics that may influence the decision to use sustainability reports.


Keywords


direksi asing; laporan keberlanjutan; lingkungan; teori pengungkapan sukarela

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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.1.15

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