PERAN TATA KELOLA PERUSAHAAN YANG BAIK DALAM MEMODERASI TEKANAN PEMANGKU KEPENTINGAN YANG KOMPREHENSIF TERHADAP KUALITAS LAPORAN KEBERLANJUTAN
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Abstract
Sustainability reporting serves as a means to communicate a company's performance across environmental, social, and governance aspects, vital for stakeholders. This study investigates how corporate governance influences the relationship between stakeholder pressures and sustainability report quality among Indonesia Stock Exchange-listed firms from 2019 to 2021. Using quantitative methods and data analysis in Microsoft Excel and Eviews 9, the research analyzed 49 samples from 864 companies. The results suggest that stakeholder pressures collectively impact sustainability report quality. However, the effectiveness of Board of Commissioners' supervision in Good Corporate Governance (GCG) does not moderate this relationship in the Consumer-Oriented Industry, whereas it does moderate the relationship in the Environmentally Sensitive Industry. In summary, the Consumer-Oriented Industry has a limited impact on sustainability report quality, while the Environmentally Sensitive Industry has a significant impact.
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Muanifah, S., Holiawati, & Suripto. (2023). PERAN TATA KELOLA PERUSAHAAN YANG BAIK DALAM MEMODERASI TEKANAN PEMANGKU KEPENTINGAN YANG KOMPREHENSIF TERHADAP KUALITAS LAPORAN KEBERLANJUTAN. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 6(2), 461-480. https://doi.org/10.29303/akurasi.v6i2.420
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Dewi, A. S., Sari, D., & Abaharis, H. (2018). Pengaruh karakteristik dewan komisaris terhadap kinerja perusahaan manufaktur di pasar modal Indonesia. Jurnal Benefita, 3(3), 445–454. https://doi.org/10.22216/jbe.v3i3.3530
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Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. Pacific Sociological Review, 18(1), 122–136. https://doi.org/10.2307/138822
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Firmansyah, A., Hadi, N., Sheila, S., & Trisnawati, E. (2021). Respon pasar atas pengungkapan keberlanjutan pada perusahaan perbankan di Indonesia: Peran ukuran perusahaan. Bina Ekonomi, 25(2), 190–204. https://doi.org/10.26593/be.v25i2.5339.97-111
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GRI. (2014). GRI G4 Guidelines and ISO 26000:2010 How to use the GRI G4 Guidelines and ISO 26000 in conjunction. Global Reporting Initiative.
GRI. (2020). Sustainability Disclosure Database. Global Reporting Initiative.
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Guthrie, J., Cuganesan, S., & Ward, L. (2007). Legitimacy theory: A story of reporting social and environmental matters within the Australian food and beverage industry. Asia Pacific Interdisciplinary Research in Accounting Conference (5th: 2007), 1–35. https://researchers.mq.edu.au/en/publications/legitimacy-theory-a-story-of-reporting-social-and-environmental-m
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Michael, H. L. (2019). Pengaruh proporsi direksi independen, proporsi komisaris independen dan stakeholders terhadap sustainability report. Jurnal Paradigma Akuntansi, 1(3), 638–645. https://doi.org/10.24912/jpa.v1i3.5566
Mion, G., & Adaui, C. R. L. (2020). The effect of mandatory publication of nonfinancial disclosure in Europe on sustainability reporting quality: First insights about Italian and German companies. Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues, 34, 55–80. https://doi.org/10.1108/S1479-351220200000034005
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. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2543
Prado-Lorenzo, J. M., Gallego-Alvarez, I., & Garcia-Sanchez, I. M. (2009). Stakeholder engagement and corporate social responsibility reporting: The ownership structure effect. Corporate Social Responsibility and Environmental Management, 16(2), 94–107. https://doi.org/10.1002/csr.189
Pratama, A., & Yulianto, A. (2015). Faktor keuangan dan corporate governance sebagai penentu pengungkapan sustainability report. Accounting Analysis Journal, 4(2), 1–10. https://doi.org/10.15294/aaj.v4i2.7863
Rashidfarokhi, A., Toivonen, S., & Viitanen, K. (2018). Sustainability reporting in the nordic real estate companies: Empirical evidence from Finland. International Journal of Strategic Property Management, 22(1), 51–63. https://doi.org/10.3846/ijspm.2018.321
Rinjani, T. P. C. (2022). Analysis of risk profile, good corporate governance, earnings, capital: health calculation method at Bank Perkreditan Rakyat (Study on PT. BPR Bank Bapas 69 Perseroda Magelang Regency and its industrial average in 2018-2020). Cashflow: Current Advanced Research on Sharia Finance and Economic Worldwide, 2(1), 164–174. https://doi.org/10.55047/cashflow.v2i1.454
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/10.1108/IJOES-05-2017-0071
Saputri, S., Ardiany, Y., & Syafitri, Y. (2023). Pengaruh komite audit dan ukuran perusahaan terhadap sustainability reporting (Studi empiris pada perusahaan manufaktur yang terdaftar resmi di BEI tahun 2016-2018). Ekasakti Pasero Jurnal Akuntansi, 1(1), 12-22. https://doi.org/10.31933/epja.v1i1.775
Saputro, D. D., Gunawan, S., & Zulkarnain, Z. (2022). Pengaruh tekanan stakeholder terhadap transparansi laporan keberlanjutan. Jurnal Ilmiah Akuntansi dan Finansial Indonesia, 5(2), 1–16. https://doi.org/10.31629/jiafi.v5i2.4202.
Sari, M. P., Dewi, S. R. K., Raharja, S., Dinanti, A., & Rizkyana, F. W. (2023). Good corporate governance as moderation on sustainability report disclosure. Journal of Governance and Regulation, 12(3), 16-24. https://doi.org/10.22495/jgrv12i3art2
Sari, P. N., & Nurkhin, A. (2020). Determinan kualitas sustainability report perusahaan LQ45 Tahun 2017 dan 2018. Economic Education Analysis Journal, 3(1).
Schnackenberg, A. K., & Tomlinson, E. C. (2016). Organizational transparency: A new perspective on managing trust in organization-stakeholder relationships. Journal of Management, 42(7), 1784-1810. https://doi.org/10.1177/0149206314525202
Seele, P., & Schultz, M. D. (2022). From greenwashing to machinewashing: a model and future directions derived from reasoning by analogy. Journal of Business Ethics, 178(4), 1063–1089.
Sriningsih, S., & Wahyuningrum, I. F. S. (2022). Pengaruh comprehensive stakeholder pressure dan good corporate governance terhadap kualitas sustainability report. Owner, 6(1), 813-827. https://doi.org/10.33395/owner.v6i1.680
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