PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, LEVERAGE DAN ACTIVITY TERHADAP KINERJA PERUSAHAAN
DOI:
https://doi.org/10.25170/balance.v19i1.3327Kata Kunci:
Sustainability report, leverage, activity, firm performanceAbstrak
The purpose of this research is to investigate the the influence of economic, environment and social part of sustainability report disclosures, leverage and activity towards the firm performance. The sample of this research is 15 company with sub- sector mining, agricultural and energy which registered in Indonesia Stock Exchange from period 2017 – 2019. This research uses IBM SPSS 27. The result shown that social part of sustainability report disclosures and activity influence the firm performance. Economic and environment part of sustainability report disclosures and leverage do not influnce the firm performance.
Referensi
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Hasanah, A., & Enggariyanto, D. (2018). Analisis Faktor - Faktor yang Mempengaruhi Return on Asset pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Journal of Applied Managerial Accounting. 2(1), 15 - 25.
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Khassanah, F.N. (2021). Pengaruh Total Assets Turnover dan Current Ratio terhadap Return on Assets pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2016 - 2019. Jurnal Ilmiah Mahasiswa Akuntansi. 1(2), 106 - 122.
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Puspitandari, J., & Septiani, A. (2017). Pengaruh sustainability report disclosure terhadap kinerja perbankan. Diponegoro Journal of Accounting. 6(3), 1-12.
Renner, A. (2011). Does Carbon-Conscious Behavior Drive Firm Performance?. Germany: Ute Wrasmann.
Ross, S.A., Westerfield, R.W., Jordan, B.D., Wong, R., & Wong, B. (2015).
Essentials of Corporate Finance: Asia Global Edition. New York:
McGraw-Hill Education.
Sachs, J. D. (2015). The Age of Sustainable Development. New York: Columbia University Press.
Saputri, L., & Asrori. (2019). The Effect of Leverage, Liquidity, and Profitability on Financial Distress with the Effectiveness of the Audit Committee as a Moderating Variable. Accounting Analysis Journal. 8(1), 38 – 44.
Selvam, M., Gayathri, J., Vasanth, V., Lingaraja, K., & Marxiaoli, S. (2016). Determinants of firm performance: A subjective model. International Journal of Social Science Studies. 4(7), 90-100.
Simblon, J., & Sueb, H.M. (2016). Pengaruh pengungkapan sustainability report terhadap kinerja keuangan perusahaan. Simposium Nasional Akuntansi XIX: Lampung.
Taouab, O., & Issor, Z. (2019). Firm performance: Definition and measurement models. European Scientific Journal. 15(1), 93-106.
Wanny, T., Jenni, Yeni, L., Merrisa, Erlin, & Nasution, I.A. (2019). Pengaruh TATO, DER, dan Current Ratio terhadap ROA pada Perusahaan Property dan Real Estate. Riset & Jurnal Akuntansi. 3(2), 139 - 152.
Yuniningsih, Nisrina, A.H., Wajdi, B.N., Widodo, S. (2018). Financial Performance Measurmenet of With Signaling Theory Review On Automotive Companies. International Journal of Entrepreneurship and Business Development. 1(2), 167 - 177.
Berthelot, S., & Robert, A.M. (2011). Climate change disclosures: An examination of Canadian oil and gas firms. Issues in Social and Environmental Accounting. 5(2), 106-123.
Burhan, A.H.N., & Rahmanti, W. (2012). The impact of sustainability reporting on company performance. Journal of Economics, Business, and Accountancy Ventura. 15(2), 257-272.
Confino, J. (2014, September 23). Sustainable corporations perform better financially, report finds. The Guardian Post. Diakses pada 21 December 2022, https://www.theguardian.com/sustainable- business/2014/sep/23/business-companies-profit-cdp-report-climate- change-sustainability.
Dana, W.M., Kusuma, N.K., & Ardianti, P.N.H. (2021). Pengaruh CR, DER, TATO, dan DAR Terhadap Kinerja Perusahaan Manufaktur yang terdaftar di BEI. Karya Riset Mahasiswa Akuntansi. 1(1), 30 - 39.
Ernst & Young LLP. (2016). Value of Sustainability Reporting: A Study by EY and the Boston College Center for Corporate Citizenship. US: Ernst &
Young LLP.
Freeman, R.E., Harrison, J.S., Wicks, A.C., Parmar, B.L., & Colle, S.D. (2010). Stakeholder Theory: The State of the Art. New York: Cambridge University Press.
Global Reporting Initiative (GRI). (2016). GRI 101: Landasan 2016. Amsterdam: Global Reporting Initiative.
Global Reporting Initiative (GRI). (2019). Business Leadership Forum. Amsterdam: Global Reporting Initiative.
Global Report Initiative (GRI). (2021). Our Mission and History. Diakses pada 29 September 2021. https://www.globalreporting.org/about- gri/mission-history/.
Hasanah, A., & Enggariyanto, D. (2018). Analisis Faktor - Faktor yang Mempengaruhi Return on Asset pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Journal of Applied Managerial Accounting. 2(1), 15 - 25.
Ikatan Akuntansi Indonesia (IAI). (2020). Katalog 2020. Jakarta: Ikatan Akuntansi Indonesia.
Johansson, J., & Zametica, A. (2019). GRI-quality and financial performance. Master’s thesis. Karlstad Business School. Swedia.
Jones, T.M., Barney, J.B., Harrison, J.S., & Phillips, R.A. (2019). The Cambridge Handbook of Stakeholders Theory. United Kingdom: University Printing House.
Khassanah, F.N. (2021). Pengaruh Total Assets Turnover dan Current Ratio terhadap Return on Assets pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2016 - 2019. Jurnal Ilmiah Mahasiswa Akuntansi. 1(2), 106 - 122.
Nduru, B. (2018, Agustus 27). Sekilas tentang gambut. Elang.id. Diakses pada 7 Oktober 2021, https://elang.or.id/artikel/sekilas-tentang- gambut/.
Ng, E.S., & Burke, R.J. (2010). Predictor of Business Students’ Attitudes Towards Sustainable Business Practices. Journal of Business Ethics, 95, 603-605.
Nofianto, E., & Agustina, L. (2014). Analisis Pengaruh Sustainability Report terhadap Kinerja Keuangan Perusahaan. Accounting Analysis Journal. 3(3), 343 - 351.
Otoritas Jasa Keuangan (OJK). (2017). Infografis Lembaga Jasa Keuangan dan Emiten Penerbit Sustainability Report. Diakses pada 7 Oktober 2021. https://www.ojk.go.id/sustainable-finance/id/publikasi/riset-dan- statistik/Pages/Sustainability-Report-bagi-Lembaga-Jasa-Keuangan- dan-Emiten.aspx.
Otoritas Jasa Keuangan (OJK). (2017). Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik. Jakarta: Otoritas Jasa Keuangan.
Otoritas Jasa Keuangan (OJK). (2021). Surat Edaran Otoritas Jasa Keuangan Republik Indonesia Nomor 16/SEOJK.04/2021 tentang Bentuk dan Isi Laporan Tahunan Emiten atau Perusahaan Publik. Jakarta: Otoritas Jasa Keuangan.
PT. Unilever Indonesia Tbk. (2019). Laporan Keberlanjutan Sustainability Report. Jakarta: PT. Unilever Indonesia Tbk.
Purnama, E.T., Asnawi, S.K., & Lestari, E.P. (2018). Pengaruh Faktor Fundamental Perusahaan Terhadap Return Saham. Jurnal Organisasi dan Manajemen. 14(1), 67 - 81.
Purnomo Yusgiantoro Center. (2020). Carbon Tax Implementation in Indonesia. Diakses pada 20 Desember 2021. https://www.purnomoyusgiantorocenter.org/carbon-tax- implementation-in-indonesia/.
Puspitandari, J., & Septiani, A. (2017). Pengaruh sustainability report disclosure terhadap kinerja perbankan. Diponegoro Journal of Accounting. 6(3), 1-12.
Renner, A. (2011). Does Carbon-Conscious Behavior Drive Firm Performance?. Germany: Ute Wrasmann.
Ross, S.A., Westerfield, R.W., Jordan, B.D., Wong, R., & Wong, B. (2015).
Essentials of Corporate Finance: Asia Global Edition. New York:
McGraw-Hill Education.
Sachs, J. D. (2015). The Age of Sustainable Development. New York: Columbia University Press.
Saputri, L., & Asrori. (2019). The Effect of Leverage, Liquidity, and Profitability on Financial Distress with the Effectiveness of the Audit Committee as a Moderating Variable. Accounting Analysis Journal. 8(1), 38 – 44.
Selvam, M., Gayathri, J., Vasanth, V., Lingaraja, K., & Marxiaoli, S. (2016). Determinants of firm performance: A subjective model. International Journal of Social Science Studies. 4(7), 90-100.
Simblon, J., & Sueb, H.M. (2016). Pengaruh pengungkapan sustainability report terhadap kinerja keuangan perusahaan. Simposium Nasional Akuntansi XIX: Lampung.
Taouab, O., & Issor, Z. (2019). Firm performance: Definition and measurement models. European Scientific Journal. 15(1), 93-106.
Wanny, T., Jenni, Yeni, L., Merrisa, Erlin, & Nasution, I.A. (2019). Pengaruh TATO, DER, dan Current Ratio terhadap ROA pada Perusahaan Property dan Real Estate. Riset & Jurnal Akuntansi. 3(2), 139 - 152.
Yuniningsih, Nisrina, A.H., Wajdi, B.N., Widodo, S. (2018). Financial Performance Measurmenet of With Signaling Theory Review On Automotive Companies. International Journal of Entrepreneurship and Business Development. 1(2), 167 - 177.
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2022-07-20
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