Ukuran Dewan, Ukuran Perusahaan, Leverage, Profitabilitas Berpengaruh terhadap Laporan Berkelanjutan Di Indonesia
DOI:
https://doi.org/10.24127/akuisisi.v14i2.285Abstract
Tujuan dari penelitian ini adalah untuk menguji ukuran dewan, ukuran perusahaan, leverage dan profitabilitas terhadap laporan keberlanjutan (sustainability reporting). Sampel dalam penelitian hanya berfokus pada perusahaan yang menerima penghargaan dari Indonesia Sustainability Reporting Awards (ISRA). Penelitian ini menggunakan teori agensi (agency theory) dan teori legitimasi (Legitimacy theory) dan teori stakeholder (Stakeholder theory). Temuan penelitian ini menunjukkan bahwa Ukuran perusahaan berpengaruh positif dan signifikan terhadap laporan berkelanjutan. Leverage juga berpengaruh negatif dan signifikan terhadap laporan berkelanjutan. Namun, ukuran dewan dan profitabilitas tidak signifikan berpengaruh terhadap laporan keberlanjutan. Kelemahan dari penelitian ini adalah bahwa sampel hanya berfokus pada perusahaan yang menerima ISRA, sehingga penelitian selanjutnya menggunakan lebih banyak sampel di bidang yang sama sebagai contoh sektor pertambangan untuk perusahaan listed di Bursa Efek Indonesia.
Keywords:
board size, company size, leverage, profitability, sustainability reporting
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