Determinan Pengungkapan Sustainability Report (studi Pada Perusahaan Industri Primer Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019)

Utari Sukmarani, Leny Suzan, Febrial Pratama

Abstract

Abstrak Dewasa kini, praktik usaha pada industri pertambangan dan agrikultur yang dinilai lebih mengutamakan aspek ekonomi dibandingkan dengan aspek lingkungan dan sosial serta dinilai tidak sesuai dengan norma dan aturan yang berlaku telah menarik atensi publik. Hal ini mengakibatkan regulator mewajibkan entitas publik untuk mempublikasikan sustainability report selaku upaya pelestarian lingkungan. Sustainability report adalah laporan yang dipublikasikan oleh perusahaan untuk melaporkan dampak operasinya terhadap aspek lingkungan, sosial, dan ekonomi yang dilakukan secara akuntabel dan terukur demi mencapai pembangunan keberlanjutan. Tujuan dari studi ini untuk mengetahui pengaruh political visibility, profitability, dan presence of assurance terhadap pengungkapan sustainability report pada perusahaan industri primer yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2017-2019. Metode purposive sampling yang digunakan penulis menghasilkan sampel sebanyak 48 observasi dari 16 perusahaan. Berdasarkan hasil pengujian dengan metode regresi data panel diperoleh hasil bahwa variabel political visibility berpengaruh positif terhadap pengungkapan sustainability report, presence of assurance berpengaruh negatif, sedangkan pada variabel profitability tidak berpengaruh terhadap pengungkapan sustainability report. Hasil penelitian ini diharapkan dapat menjadi pertimbangan dalam pengambilan keputusan bisnis agar lebih memperhatikan aspek sosial dan lingkungan disamping aspek ekonomi. Kata Kunci: political visibility, presence of assurance, profitability, pengungkapan sustainability report Abstract Nowadays, business practices in the mining and agriculture industries which are considered to prioritize economic aspects over environmental and social aspects and are considered not following applicable norms and regulations have attracted public attention. This has resulted in regulators requiring public entities to publish sustainability reports to preserve the environment. A sustainability report is a report published by a company to report the impact of its operations on environmental, social, and economic aspects which is carried out in an accountable and measurable manner to achieve sustainable development. The purpose of this study is to determine the effect of political visibility, profitability, and presence of assurance on the disclosure of sustainability reports in primary industrial companies listed on the Indonesia Stock Exchange (IDX) during 2017-2019. The purposive sampling method used by the authors produced a sample of 48 observations from 16 companies. Based on the test results using the panel data regression method, the results show that the political visibility variable has a positive effect on the disclosure of the sustainability report, the presence of assurance has a negative effect, while the profitability variable does not affect the disclosure of the sustainability report. The results of this study are expected to be considered in making business decisions to pay more attention to social and environmental aspects in addition to economic aspects. keywords: political visibility, presence of assurance, profitability, sustainability report disclosure

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