Pengaruh Comprehensive Stakeholder Pressure dan Corporate Governance terhadap Kualitas Sustainability Report

Herlinda Putri Natalia; Justita Dura

doi:10.24127/akuisisi.v19i2.1245

Pengaruh Comprehensive Stakeholder Pressure dan Corporate Governance terhadap Kualitas Sustainability Report

Herlinda Putri Natalia, Justita Dura

Abstract

The aim of this study is to examine the effect of comprehensive stakeholder pressure and corporate governance on the quality of sustainability reports for LQ45 companies on the Indonesia Stock Exchange for the 2019-2021 period. The comprehensive stakeholder pressure component consists of shareholders and employees, while the corporate governance component consists of the board of commissioners and the audit committee. The sampling technique used purposive sampling method with a sample of 75 companies and data analysis techniques using linear regression. This research uses legitimacy theory and stakeholder theory. The results showed that the components of shareholders, employees, the board of commissioners and the audit committee had no effect on the quality of the sustainability report. Limitations in the study, namely not all LQ45 companies disclose sustainability reports and the lack of variables in the study. Suggestions for future researchers can focus on companies that have disclosed sustainability reports and can use more other variables so they can provide further explanation about the factors that affect the quality of sustainability reports so they can provide more accurate information.

Keywords

Stakeholder Pressure, Corporate Governance, Sustainability Report

Full Text:

PDF

References

Alfaiz, D. R., & Aryati, T. (2019). Pengaruh Tekanan Stakeholder Dan Kinerja Keuangan Terhadap Kualitas Sustainability Report Dengan Komite Audit Sebagai Variabel Moderasi. Jurnal Akuntansi Dan Keuangan Methodist, 2(2), 112–130.

Aliniar, D., & Sri, W. (2017). Pengaruh Mekanisme Good Corporate Governance (GCG) dan Ukuran Perusahaan terhadap Kualitas Pengungkapan Sustainabilty Report pada Perusahaan Terdaftar di BEI. 15(1), 3.

Aliniar, D., & Wahyuni, S. (2017). Pengaruh Mekanisme Good Corporate Governance (GCG) Dan Ukuran Perusahaan Terhadap Kualitas Pengungkapan Sustainability Report Pada Perusahaan Terdaftar Di BEI. Kompartemen, 15(1), 26–41.

Anggraini, Y. D. (2014). Pemetaan pola pengungkapan intellectual capital perusahaan-perusahaan perbankan yang terdaftar pada Bursa Efek Indonesia Periode 2011. Calyptra, 2(2), 1-20.

Bahri, S. (2018). Metodologi Penelitian Bisnis Lengkap dengan Teknik Pengolahan Data SPSS (R. Erang ed.); 1st ed.). Penerbit Andi.

Barakat, S. R., Isabella, G., Boaventura, J. M. G., & Mazzon, J. A. (2016). The influence of corporate sosial responsibility on employee satisfaction. Management Decision Journal, 54(9), 2325– 2339. https://doi.org/10.1108/MD-05-2016-0308%0D

Barung, M., Simanjuntak, A. M. A., & Hutadjulu, L. Y. (2018). Pengaruh mekanisme good corporate governance dan ukuran perusahaan terhadap kualitas pengungkapan sustainability report. Jurnal Akuntansi & Keuangan Daerah, 13(2), 76–89.

Beryl, D. K. A., & Siswanto. (2021). Pengaruh Tekanan Lingkungan, Tekanan Pemegang Saham, dan Ukuran Perusahaan terhadap Kualitas Sustainability Reporting. Jurnal Akuntansi, 31(12), 3162–3177. https://doi.org/10.24843/EJA.2021.v31.i12.p10

Buysse, K., & Verbeke, A. (2003). Proactive Environmental Strategies: A Stakeholder Management Perspective. Strategic Management Journal, 24(5), 453–470.

Dewi, I. P., & Pitrisari, P. (2019). Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 – 2016). Jurnal Sains Manajemen & Akuntansi, 11(1), 33– 53.

Diono, Handre, & Prabowo, T. J. W. (2017). Analisis Pengaruh Mekanisme Corporate Governance, Profitalbilitas, Dan Ukuran Perusahaan Terhadap Tingkat Pengungkapan Sustainability Report. Diponegoro Journal of Accounting, 6(3), 615–624. http://ejournal- s1.undip.ac.id/index.php/accounting

Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Sosial Values And Organizational Behavior. Pacific Sociological Journal Review, 18, 122–136.

Freeman, R. E. (1983). Strategic Management a Stakeholder Approach. Prentice-Hall, New Jersey.

GRI. (2019). Sustainability Report Disclosure Standart.

Hamudiana, A., & Achmad, T. (2017). Pengaruh Tekanan Stakeholder Terhadap Transparansi Laporan Keberlanjutan Perusahaan-Perusahaan Di Indonesia. Diponegoro Journal of Accounting, 6(4), 1–11.

Latifah, S. W., & Purwanti, L. (2019). Good Corporate Governance , Kinerja. Jurnal Reviu Akuntansi Dan Keuangan, 9(2), 200–213. https://doi.org/10.22219/jrak.v9i2.56

Loh, L., Thi, N., Thao, T., Sim, I., Thomas, T., & Wang, Y. (2016). Sustainability Reporting In Asean. Centre for Governance, Institutions & Organitations NUS Business School.

Madona, M. A., & Khafid, M. (2020). Pengaruh Good Corporate Governance terhadap Pengungkapan Sustainability Report dengan Ukuran Perusahaan sebagai Pemoderasi. Jurnal Optimasi Sistem Industri, 19(1), 22–32. https://doi.org/10.25077/josi.v19.n1.p22-32.2020

Mohammad, M. (2022). AZWI Desak PT Unilever Indonesia Hentikan Pencemaran Lingkungan.

Www.Kabarbaru.Com. https://kabarbaru.co/azwi/

Nilsson, P. Å., & Aquino, J. (2021). The Interplay of Stakeholder Theory and Blind Spot Theory in Rural Tourism Development. Athens Journal of Tour, 8(2), 89–106. https://doi.org/10.30958/ajt.8-2-2

Octoviany, G. (2020). Corporate Governance, Stakeholder Power, Komite Audit dan Sustainability Report. Jurnal Magister Akuntansi Trisakti, 7(2), 121–144. https://doi.org/http://dx.doi.org/10.25105/jmat.v7il.6311

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(9), 1–20.

Qisthi, F., & Fitri, M. (2020). Pengaruh Keterlambatan Pemangku Kepentingan terhadap Pengungkapan Laporan Keberlanjutan berdasarkan Global Reporting Initiative ( GRI ) G4. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 5(4), 469–484.

Rudyanto, A., & Siregar, S. V. (2018). The effect of stakeholder pressure and corporate governance on the sustainability report quality. International Journal of Ethics and Systems, 34(2), 233– 249. https://doi.org/https://doi.org/10.1108/IJOES-05-2017-0071

Rudyanto, A., & Veronica, S. (2016). Pengaruh Tekanan Pemangku Kepentingan Dan Tata Kelola Perusahaan Terhadap Kualitas Laporan Keberlanjutan. International Journal of Ethics and Systems, 1–30.

Rudyanto, & Veronica, S. (2017). Pengaruh Tekanan Pemangku Kepentingan dan Tata Kelola Perusahaan terhadap Kualitas Laporan Keberlanjutan. 1–30.

Rusdianto, U. (2013). CSR Communication A Framework for PR Practitioners. Graha Ilmu.

Safitri, M., & Saifudin. (2019). Implikasi Karakteristik Perusahaan dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report. Jurnal Bingkai Ekonomi, 4(1), 13–

https://stie-aka.ac.id/journal/index.php/jbe3/index

Sandri, A. B., Prihatni, R., & Armeliza, Di. (2021). Pengaruh Kepemilikan Asing, Kepemilikan Keluarga dan Tekanan Karyawan Terhadap Pengungkapan Laporan Keberlanjutan. Jurnal Akuntansi, Perpajakan Dan Auditing, 2(3), 661–678. https://doi.org/http://doi.org/XX.XXXX/Jurnal Akuntansi,

Sari, Artinah, B., & Safriansyah. (2017). Sustainability Report dan Nilai Perusahaan di Bursa Efek Indonesia. Jurnal Spread, 7(1).

Sari, P., & Prihandini, W. (2019). Corporate Sosial Responsibility and Tax Aggressiveness in Perspective Legitima. International Journal of Economics, Business and Accounting Research (IJEBAR), 3(4), 330–343. https://doi.org/10.29040/ijebar.v3i04.726

Shocker, A. D., & Sethi, S. P. (1974). An Approach to Incorporating Sosial Preferences in Developing Corporate Action Strategies. (S. P. Sethie, Ed.). Lost Angeles: Melville Publishing Company.

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), 32–49.

Sriningsih, & Wahyuningrum, I. F. S. (2022). Pengaruh Comprehensive Stakeholder Pressure dan Good Corporate Governance terhadap Kualitas Sustainability Report. Owner: Riset & Jurnal Akuntansi, 6(1), 813–827. https://doi.org/https://doi.org/10.33395/owner.v6i1.680 Pengaruh

Suharyani, R., Ulum, I., & Jati, A. W. (2019). Pengaruh Tekanan Stakeholder Dan Corporate Governance Terhadap Kualitas Sustainability Report. Jurnal Akademi Akuntansi, 2(1), 71–92.

Waryanto, & Sri Handayani, S. H. (2010). No TitlePengaruh Karakteristik Good Corporate Governance (Cgc) Terhadap Luas Pengungkapan Corporate Sosial Responsibility (Csr) Di Indonesia. Doctoral Dissertation, Perpustakaan FE UNDIP.

Wulanda, R. D. P., Hasan, A., & Ilham, E. (2017). Pengaruh Karakteristik Perusahaan Dan Corporate Governance Terhadap Publikasi Sustainability Report (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar Di Bei Tahun 2011-2014). JOM Fekom, 4(1), 120–130.

DOI: 10.24127/akuisisi.v19i2.1245

DOI (PDF): https://doi.org/10.24127/akuisisi.v19i2.1245.g634