PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP SUSTAINABILITY REPORT
Abstract
Untuk membantu pembangunan berkelanjutan, sustainability report menyoroti dampak yang ditimbulkan oleh operasi bisnis terhadap ekonomi, masyarakat, dan lingkungan. Akuntabilitas, reputasi yang baik, dan kepercayaan investor semuanya ditingkatkan melalui pengungkapan. Penelitian ini bertujian untuk mengetahui bagaimana dewan direksi independen, komite audit, dan leverage memengaruhi Sustainability Report antara tahun 2021 dan 2023. Hasil penelitian yang berasal dari data sekunder dan analisis regresi data panel menggunakan EViews memperoleh hasil bahwa dewan direksi independen, komite audit, dan komisaris baik untuk sustainability report. Di sisi lain, leverage buruk untuk sustainability report karena perusahaan dengan banyak utang lebih mengutamakan menghasilkan uang daripada pengungkapan keberlanjutan.
References
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Tobing, R. A., Zuhrotun, Z., & Rusherlistyani, R. (2019). Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia. Reviu Akuntansi Dan Bisnis Indonesia, 3(1). https://doi.org/10.18196/rab.030139
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
Zam-Zam, F. M., Hendrik Gamaliel, & Sherly Pinatik. (2023). The Effect of Sustainability Reports on Company Value (Empirical Study of Infrastructure Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period). Jurnal Ekonomi Dan Bisnis Digital, 2(1), 325–340. https://doi.org/10.55927/ministal.v2i1.2734
Biduri, S., Nur Fadhila, S., Rahma Dewi, S., & Maryanti, E. (2023). Can Company Size Moderate Good Corporate Governance on Disclosure of Sustainability Reports? Journal of Accounting Science, 7(1), 60–70. https://doi.org/10.21070/jas.v7i1.1698
Deegan, C. (2017). Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting : Hits, misses and ways forward. Critical Perspectives on Accounting, 43, 65–87. https://doi.org/10.1016/j.cpa.2016.06.005
Diener, F., & Spacek, M. (2019). The awareness of digitisation in strategic sustainabilty reporting in banking. Proceedings of the 7Th International Conference Innovation Management, Entrepreneurship and Sustainability (IMES 2019), November, 137–150.
Erin, O., Adegboye, A., & Bamigboye, O. A. (2022). Corporate governance and sustainability reporting quality: evidence from Nigeria. Sustainability Accounting, Management and Policy Journal, 13(3), 680–707. https://doi.org/10.1108/SAMPJ-06-2020-0185
Ferrarez, R. P. F., Vargas, R. V., Alvarenga, J. C., Chinelli, C. K., Costa, M. de A., de Oliveira, B. L., Haddad, A. N., & Soares, C. A. P. (2020). Sustainability indicators to assess infrastructure projects: Sector disclosure to interlock with the global reporting initiative. Engineering Journal, 24(6), 43–61. https://doi.org/10.4186/ej.2020.24.6.43
Fuente, J. A., García-Sánchez, I. M., & Lozano, M. B. (2017). The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information. Journal of Cleaner Production, 141, 737–750. https://doi.org/10.1016/j.jclepro.2016.09.155
Gunawan, V., & Sjarief, J. (2022). ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 19(1), 22–41. https://doi.org/10.25170/balance.v19i1.3223
Katoppo, Y., & Nustini, Y. (2022). Pengaruh Profitabilitas, Komite Audit, Ukuran Perusahaan, dan Komisaris Independen terhadap Corporate Sustainability Performance. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 3(4), 769–791. https://doi.org/10.47467/elmal.v3i5.1085
Krisna, A. D., & Suhardianto, N. (2016). Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial. Jurnal Akuntansi Dan Keuangan, 18(2), 119–127. https://doi.org/10.9744/jak.18.2.119-128
Krisyadi, R., & Evi, A. Y. (2021). Analisis Pengaruh Penghindaran Pajak, Likuiditas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(3), 494–512. https://jurnal.stienganjuk.ac.id/index.php/ojsmadani/article/view/143
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
Martin, R., Yadiati, W., & Pratama, A. (2018). Corporate Social Responsibility Disclosure and Company Financial Performance: Do High and Low Profile Industry Moderate the Result? Indonesian Journal of Sustainability Accounting and Management, 2(1), 15. https://doi.org/10.28992/ijsam.v2i1.42
Maryana, M., & Carolina, Y. (2021). The Impact of Firm Size, Leverage, Firm Age, Media Visibility and Profitability on Sustainability Report Disclosure. Jurnal Keuangan Dan Perbankan, 25(1). https://doi.org/10.26905/jkdp.v25i1.4941
Mujiani, S., & Jayanti. (2021). Analisis Pengaruh Profitabilitas dan Good Corporate Governance terhadap Sustainability Report pada Perusahaan Peserta ISRA di Indonesia. In Jurnal Ilmu Akuntansi (Vol. 19, Issue 1, pp. 21–44).
Novius, A. (2023). Analisis Faktor Determinan Pengungkapan Sustainability Report ( Studi Empiris pada Perusahaan yang Terdaftar dalam Indeks LQ – 45. Jurnal Audit, Akuntansi, Manajemen Terintegrasi, 1(3), 149–163. https://naaspublishing.com/index.php/jaamter/article/view/30/27
Nuraeni, N., & Darsono. (2020). Pengaruh Kinerja Perusahaan, Komisaris Independen, dan Kepemilikan Manajerial Terhadap Pengungkapan Sustainability Reporting (Studi Empiris pada Perusahaan yang Mengeluarkan Sustainability Reporting dan Terdaftar pada Bursa Efek Indonesia Periode 2014 - 2. Diponegoro Journal of Accounting, 9(2), 1–13. https://ejournal3.undip.ac.id/index.php/accounting/article/view/27552
Odoemelam, N., & Okafor, R. (2018). The Influence of Corporate Governance on Environmental Disclosure of Listed Non-Financial Firms in Nigeria. Indonesian Journal of Sustainability Accounting and Management, 2(1), 25. https://doi.org/10.28992/ijsam.v2i1.47
Oktaviani, D. R., & Amanah, L. (2019). Pengaruh Kinerja Keuangan , Ukuran Perusahaan , Struktur Modal , Dan Corporate Governance Terhadap Publikasi Sustainability Report. Jurnal Ilmu Dan Riset Akuntansi, 8, September 2019.
Ong, T., & Djajadikerta, H. G. (2018). Corporate governance and sustainability reporting in the Australian resources industry: an empirical analysis. Social Responsibility Journal, 16(1), 1–14. https://doi.org/10.1108/SRJ-06-2018-0135
Pertiwi, L. K., & Kusumawati, E. (2017). Implications of Financial Performance and Corporate. International Conference on Education Innovation and Social Science (ICEISS), 308–317. https://proceedings.ums.ac.id/index.php/iceiss/article/view/1091%0Ahttps://proceedings.ums.ac.id/index.php/iceiss/article/download/1091/1067
Rezaee, Z. (2009). Governanc and Ethics Corporate.
Roviqoh, D. I., & Khafid, M. (2021). Profitabilitas dalam Memediasi Pengaruh Kepemilikan Institusional, Komite Audit, dan Ukuran Perusahaan terhadap Pengungkapan Sustainability Report. Business and Economic Analysis Journal, 1(1), 14–26. https://doi.org/10.15294/beaj.v1i1.30142
Safitri, E. D., & Septiani, A. (2022). PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN DEWAN KOMISARIS PERUSAHAAN TERHADAP SUSTAINABILITY REPORTING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2018). Diponegoro Journal of Accounting, 11(2), 1–12. http://ejournal-s1.undip.ac.id/index.php/accounting
Sinaga, K. J., & Fachrurrozie. (2017). The Effect of Profitability, Activity Analysis, Industrial Type and Good Corporate Governance Mechanism on The Disclosure of Sustainability Report Article History. Accounting Analysis Journal (AAJ), 6(3), 347–358.
Sitorus, N. B., Liyushiana, L., & Khairi, N. (2024). Sustainable Tourism Management for Enhanced Tourism Product Quality in the Cultural Village of Dokan. Jurnal Ilmiah Global Education, 5(1), 27–36. https://doi.org/10.55681/jige.v5i1.2291
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), 39.
Sonia, D., & Khafid, M. (2020). The Effect of Liquidity, Leverage, and Audit Committee on Sustainability Report Disclosure with Profitability as a Mediating Variable. Accounting Analysis Journal, 9(2), 95–102. https://doi.org/10.15294/aaj.v9i2.31060
Sulistyawati, A. I., & Qadriatin, A. (2019). Pengungkapan Sustainability Report Dan Faktor-Faktor Yang Mempengaruhinya. Solusi, 16(4). https://doi.org/10.26623/slsi.v16i4.1665
Susanto, Y. K., & Joshua, D. (2019). Pengaruh Tata Kelola Perusahaan Dan Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. EKUITAS (Jurnal Ekonomi Dan Keuangan), 2(4), 572–590. https://doi.org/10.24034/j25485024.y2018.v2.i4.4036
Susilawati, Ambarwati, S., & Prakoso, R. (2022). The Effect of Leverage and Good Corporate Governance on Sustainability Report Disclosure. International Journal of Science and Society, 4(4), 60–74. https://doi.org/10.54783/ijsoc.v4i4.553
Suwardika, I. N. A., & Mustanda, I. K. (2017). Pengaruh leverage, ukuran perusahaan, pertumbuhan perusahaan, dan profitabilitas terhadap nilai perusahaan pada perusahaan properti. 6(3), 1248–1277.
Tertius, A., & Christiawan, M. Y. J. (2015). The Influence of Good Corporate Governance on Company Performance in the Financial Sector. Jurnal BUSINESS ACCOUNTING REVIEW, 3(1), 223–232.
Tobing, R. A., Zuhrotun, Z., & Rusherlistyani, R. (2019). Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia. Reviu Akuntansi Dan Bisnis Indonesia, 3(1). https://doi.org/10.18196/rab.030139
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
Zam-Zam, F. M., Hendrik Gamaliel, & Sherly Pinatik. (2023). The Effect of Sustainability Reports on Company Value (Empirical Study of Infrastructure Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period). Jurnal Ekonomi Dan Bisnis Digital, 2(1), 325–340. https://doi.org/10.55927/ministal.v2i1.2734
Published
2025-06-20
How to Cite
Anggraini, M., Anugerah, R., & Nurmayanti, P. (2025). PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP SUSTAINABILITY REPORT. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 9(2), 500-516. https://doi.org/10.31955/mea.v9i2.5637
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