Kinerja Keuangan, Tipe Industri dan Sustaiability Report
Abstract
The number of issues of environmental damage due to company activities makes the sustainability report important to disclose. Disclosure of sustainability reports can explain how the company manages the social and environmental problems it causes. The purpose of this study was to determine the effect of financial performance, which is proxied by profitability, liquidity, and leverage as well as the effect of industry type on the disclosure of the sustainability report. This research was conducted on companies that won the Asia Sustainability Reporting Rating in 2017-2019. The sample in this study amounted to 16 companies, using purposive sampling technique. The analytical method used is multiple linear analysis. From the results of the analysis, it is found that profitability, liquidity, and type of industry have a significant effect on the disclosure of the sustainability report. Meanwhile, leverage has no significant effect on the disclosure of the sustainability report.
Keywords: Profitability; Liquidity; Leverage; Industry Type; ASRRAT.
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References
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Meek, G. K., Roberts, C. B., & Gray, S. J. (1995). Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations. Journal of International Business Studies, 26(3), 555–572. https://doi.org/10.1057/palgrave.jibs.8490186
Modugu, K. P. (2020). Do corporate characteristics improve sustainability disclosure? Evidence from the UAE. International Journal of Business Performance Management, 21(1–2), 39–54. https://doi.org/10.1504/IJBPM.2020.106106
Nasution, A. H., Erlina, & Tamizi, H. . (2018). An Analysis on Influence of Profitability, Firm Size, Liquidity, and Leverage on the Expression of Firm’s Social Responsibility in Banking Companies Listed in BEI (Indonesian Stock Exchange). International Journal of Research & Review, 5(9), 92–105. www.ijrrjournal.com
Nazari, J. A., Herremans, I. M., & Warsame, H. A. (2015). Sustainability reporting: External motivators and internal facilitators. Corporate Governance (Bingley), 15(3), 375–390. https://doi.org/10.1108/CG-01-2014-0003
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Ruhana, A., & Hidayah, N. (2020). The Effect of Liquidity, Firm Size, and Corporate Governance Toward Sustainability report Disclosures (Survey on: Indonesia Sustainability report Award Participant). 120(Icmeb 2019), 279–284. https://doi.org/10.2991/aebmr.k.200205.048
Segger, M. C. C. (2003). Sustainability and corporate accountability regimes: Implementing the Johannesburg Summit Agenda. Review of European Community and International Environmental Law, 12(3), 295–309. https://doi.org/10.1111/1467-9388.00371
Skouloudis, A., Jones, N., Malesios, C., & Evangelinos, K. (2014). Trends and determinants of corporate non-financial disclosure in Greece. Journal of Cleaner Production, 68, 174–188. https://doi.org/10.1016/j.jclepro.2013.12.048
Syakirli, I., Charoline, C., & Halmawati. (2019). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sustainability reporting. Jurnal Eksplorasi Akuntansi, 1(1), 277–289. https://doi.org/2656-3649
Welbeck, E. E., Owusu, G. M. Y., Bekoe, R. A., & Kusi, J. A. (2017). Determinants of environmental disclosures of listed firms in Ghana. International Journal of Corporate Social Responsibility, 2(1). https://doi.org/10.1186/s40991-017-0023-y
Afsari, R., Purnamawati, I. G. A., & Prayudi, M. A. (2017). Pengaruh Leverage, Ukuran Perusahaan, Komite Audit dan Kepemilikan Institusional Terhadap Luas Pengungkapan Sustainability report (Studi Empiris Perusahaan yang Mengikuti ISRA Periode 2013-2015). E-Jurnal S1 AK Universitas Pendidikan Gannesha, 8(2), 1–12.
Agnes, P. A., & Hartomo, O. D. (2018). Analysis Of Key Factors Affecting The Reporting Disclosure Indexes Of Sustainability reporting In Indonesia. International Journal of Business, Economic and Law, 16(1), 15–25.
Ahmad, F. (2014). Pengaruh Karakteristik Perusahaan Dan Profitabilitas Terhadap Pengungkapan Sustainability report (Studi Empiris Perusahaan yang Terdaftar Di BEI Periode 2009-2012). E-Journal Universitas Negeri Padang, 1–28. http://ejournal.unp.ac.id/students/index.php/akt/article/view/1552/1175
Ambari, M. (2019). Begini Nasib Buruk Masyarakat Pesisir akibat Tumpahan Minyak di Karawang. MOngabay. https://www.mongabay.co.id/2019/07/29/begini-nasib-buruk-masyarakat-pesisir-akibat-tumpahan-minyak-di-karawang.
Branco, M. C., Delgado, C., Gomes, S. F., & Eugénio, T. C. P. (2014). Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal. Managerial Auditing Journal, 29(3), 237–252. https://doi.org/10.1108/MAJ-07-2013-0905
De Beelde, I., & Tuybens, S. (2015). Enhancing the credibility of reporting on corporate social responsibility in Europe. Business Strategy and the Environment, 24(3), 190–216. https://doi.org/10.1002/bse.1814
Dibia, N. O., & Onwuchekwa, J. C. (2015). Determinants of Environmental Disclosures in Nigeria: A Case Study of Oil and Gas Companies. International Journal of Finance and Accounting, 4(3), 145–152. https://doi.org/10.5923/j.ijfa.20150403.01
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), 19–30. https://doi.org/10.19030/iber.v9i1.505
Dominik, D. R., & Sassen, J. F. (2016). What are the drivers of sustainability reporting? A systematic review. Sustainability Accounting, Management and Policy Journal, 7(2), 1–49. https://doi.org/http://dx.doi.org/10.1108/SAMPJ-08-2014-0050
Faisal, F., Tower, G., & Rusmin, R. (2012). Legitimising Corporate Sustainability reporting Throughout the World. Australasian Accounting Business & Finance Journal, 6(2), 19–34. http://ro.uow.edu.au/aabfj/vol6/iss2/3/?utm_source=ro.uow.edu.au%2Faabfj%2Fvol6%2Fiss2%2F3&utm_medium=PDF&utm_campaign=PDFCoverPages
Fitri, A. A., & Yuliandari, W. S. (2018). Pengaruh Kinerja Keuangan Terhadap Pengungkapan Sustainability report (Studi Kasus pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016). E-Proceeding of Management, 5(2), 2218–2226.
Fortunella, A. P., & Hadiprajitno, B. (2015). the Effects of Corporate Governance Structure and Firm Characteristic Towards Environmental Disclosure. Diponegoro Journal of Accounting, 4(2), 717–727.
Haniffa, R. M., & Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24(5), 391–430. https://doi.org/10.1016/j.jaccpubpol.2005.06.001
Jannah, U. A. R., & Kurnia. (2016). Pengaruh Kinerja Keuangan Terhadap Pengungkapan Sustainability report Pada Perusahaan Di Bei. Jurnal Ilmu Dan Riset Akuntansi, 5(2), 1–15.
Kansal, M., Joshi, M., & Batra, G. S. (2014). Determinants of corporate social responsibility disclosures: Evidence from India. Advances in Accounting, 30(1), 217–229. https://doi.org/10.1016/j.adiac.2014.03.009
Karaman, A. S., Kilic, M., & Uyar, A. (2018). Sustainability reporting in the aviation industry: worldwide evidence. Sustainability Accounting, Management and Policy Journal, 9(4), 362–391. https://doi.org/10.1108/SAMPJ-12-2017-0150
Karlina, W., Mulyati, S., & Putri, T. E. (2019). the Effect of Company’S Size, Industrial Type, Profitability, and Leverage To Sustainability report Disclosure (Case Study On Companies Registered In Sustainability reporting Award (SRA) Period 2014-2016). JASS (Journal of Accounting for Sustainable Society), 1(1), 32. https://doi.org/10.35310/jass.v1i01.68
Kencana, M. R. B. (2019). BEI Dorong Perusahaan Tercatat Terapkan Pembangunan Berkelanjutan. Liputan 6. https://www.liputan6.com/bisnis/read/3950084/bei-dorong-perusahaan-tercatat-terapkan-pembangunan-berkelanjutan
Kouloukoui, D., Sant’Anna, Â. M. O., da Silva Gomes, S. M., de Oliveira Marinho, M. M., de Jong, P., Kiperstok, A., & Torres, E. A. (2019). Factors influencing the level of environmental disclosures in sustainability reports: Case of climate risk disclosure by Brazilian companies. Corporate Social Responsibility and Environmental Management, 26(4), 791–804. https://doi.org/10.1002/csr.1721
Kuzey, C., & Uyar, A. (2017). Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey. Journal of Cleaner Production, 143, 27–39. https://doi.org/10.1016/j.jclepro.2016.12.153
Liana, S. (2019). Pengaruh Profitabilitas, Leverage , Ukuran Perusahaan dan Dewan Komisaris Independen terhadap Pengungkapan Sustainability report. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 2(2), 199–208. https://doi.org/10.36778/jesya.v2i2.69
Masum, M. H., Hasan, Mohammad Tariq Mahadi, H. M. M., Kashedul, W. T., & Chowdhury, A. H. M. Y. (2020). Factors Affecting the Sustainability reporting, Evidence from Bangladesh. International Journal of Mechanical and Production Engineering Research and Development, 10(3), 8323–8338. https://doi.org/10.24247/ijmperdjun2020792
Meek, G. K., Roberts, C. B., & Gray, S. J. (1995). Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations. Journal of International Business Studies, 26(3), 555–572. https://doi.org/10.1057/palgrave.jibs.8490186
Modugu, K. P. (2020). Do corporate characteristics improve sustainability disclosure? Evidence from the UAE. International Journal of Business Performance Management, 21(1–2), 39–54. https://doi.org/10.1504/IJBPM.2020.106106
Nasution, A. H., Erlina, & Tamizi, H. . (2018). An Analysis on Influence of Profitability, Firm Size, Liquidity, and Leverage on the Expression of Firm’s Social Responsibility in Banking Companies Listed in BEI (Indonesian Stock Exchange). International Journal of Research & Review, 5(9), 92–105. www.ijrrjournal.com
Nazari, J. A., Herremans, I. M., & Warsame, H. A. (2015). Sustainability reporting: External motivators and internal facilitators. Corporate Governance (Bingley), 15(3), 375–390. https://doi.org/10.1108/CG-01-2014-0003
Putri, K. A., & Elma, M. A. N. (2019). Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017. Journal of Chemical Information and Modeling, 21(2), Profitabilitas, Leverage,Pengungkapan CSR. https://repository.widyatama.ac.id/xmlui/bitstream/handle/123456789/5525/Bab 2.pdf?sequence=10&isAllowed=y
Rahman, A. R. (2017). Pengaruh Kinerja Keuangan dan Karakteristik Perusahaan Terhadap Pengungkapan Sustainability report pada Perusahaan Yang Listing di Bursa Efek Indonesia Tahun 2013-2015. JOM Fekom, 4(2), 4882–4895.
Ruhana, A., & Hidayah, N. (2020). The Effect of Liquidity, Firm Size, and Corporate Governance Toward Sustainability report Disclosures (Survey on: Indonesia Sustainability report Award Participant). 120(Icmeb 2019), 279–284. https://doi.org/10.2991/aebmr.k.200205.048
Segger, M. C. C. (2003). Sustainability and corporate accountability regimes: Implementing the Johannesburg Summit Agenda. Review of European Community and International Environmental Law, 12(3), 295–309. https://doi.org/10.1111/1467-9388.00371
Skouloudis, A., Jones, N., Malesios, C., & Evangelinos, K. (2014). Trends and determinants of corporate non-financial disclosure in Greece. Journal of Cleaner Production, 68, 174–188. https://doi.org/10.1016/j.jclepro.2013.12.048
Syakirli, I., Charoline, C., & Halmawati. (2019). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sustainability reporting. Jurnal Eksplorasi Akuntansi, 1(1), 277–289. https://doi.org/2656-3649
Welbeck, E. E., Owusu, G. M. Y., Bekoe, R. A., & Kusi, J. A. (2017). Determinants of environmental disclosures of listed firms in Ghana. International Journal of Corporate Social Responsibility, 2(1). https://doi.org/10.1186/s40991-017-0023-y
Published
2021-11-28
How to Cite
ARISANDI, Cika; MIMBA, Ni Putu Sri Harta.
Kinerja Keuangan, Tipe Industri dan Sustaiability Report.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 11, p. 2736-2747, nov. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/70267>. Date accessed: 24 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i11.p05.
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