Analisis Faktor Pengungkapan Laporan Keberlanjutan di Indonesia
DOI:
https://doi.org/10.31316/ubmj.v2i2.4981Keywords:
Laporan keberlanjutan, format laporan, pedoman, jaminanAbstract
Tujuan: Penelitian ini bertujuan untuk menguji faktor-faktor penentu pengungkapan laporan keberlanjutan di Indonesia yaitu faktor format laporan, pedoman, jaminan, size dan sektor industri.
Metodologi: Sampel penelitian ini 364 perusahaan publik yang listing di IDX tahun 2017-2020 dengan metode sampel secara purposive dengan kriteria yaitu: 1) perusahaan terdaftar di IDX selama tahun 2017; 2) perusahaan menyusun laporan tahunan dan laporan keberlanjutan tahun 2017-2020, 3) perusahaan mengunggah laporan di website. Sumber data penelitian dari laporan tahunan dan laporan keberlanjutan selama tahun 2017-2020. Teknik analisis data menggunakan analisis regresi linier berganda.
Temuan: Penelitian ini membuktikan bahwa variabel format laporan dan jaminan berpengaruh positif terhadap pengungkapan laporan keberlanjutan, sedangkan variabel pedoman standar, size, dan sektor industri tidak berpengaruh terhadap pengungkapan laporan keberlanjutan.
Orisinalitas: Pengujian faktor penentu pengungkapan laporan keberlanjutan dengan menguji dari varibel yang bersifat kategorikal (format, pedoman, dan jaminan) dan menggunakan variabel kontinyu (asset dan sektor industri).
Keterbatasan Penelitian: Studi ini dibatasi pada laporan keberlanjutan dengan menggunkan pedoman GRI, yang kemungkinan akan mendapat hasil yang beda jika menggunakan ketentuan pengukuran laporan keberlanjutan lain, seperti ESG atau yang lain.
Implikasi Praktis: Studi ini dapat digunakan sebagai persiapan perusahaan atas kepatuhan regulasi dalam menyusun laporan keberlanjutan.
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