THE INFLUENCE OF LEVERAGE, INDEPENDENT COMMISSIONERS, COMPANY ACTIVITIES AND PROFITABILITY ON SUSTAINABILITY REPORT DISCLOSURES
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Oct 10, 2023
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Leverage, Independent Commisioner, Profitability, Company Activity, Disclosure of Sustainability Report
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Abstract
Purpose – This study aims to examine and analyze the influence of leverage, independent commissioners, company activities, and profitability on disclosure of sustainability reports. The theory used in this research is stakeholder theory and agency theory
Design/methodology/approach – The type of research used in this research is explanatory research
Findings – The results of the study show that leverage has a positive and significant effect on sustainability report disclosure. The proportion of independent commissioners has a positive and significant effect on the disclosure of the sustainability report. The company's activities have no effect on the disclosure of the sustainability report. Profitability has a positive and significant influence in increasing the disclosure of sustainability reports.
Originality – The population is property companies listed on the Indonesia Stock Exchange (IDX) in 2019 to 2021, totaling 79 companies using a purposive sampling method
Keywords: Leverage, Independent Commissioner, Company Activity, Profitability, Disclosure of Sustainability Report
Paper Type Research Result
Article Details
How to Cite
Ho, V., Kampo, K., & Tangke, P. (2023). THE INFLUENCE OF LEVERAGE, INDEPENDENT COMMISSIONERS, COMPANY ACTIVITIES AND PROFITABILITY ON SUSTAINABILITY REPORT DISCLOSURES. Contemporary Journal on Business and Accounting, 3(2), 96-117. https://doi.org/10.58792/cjba.v3i02.39
References
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Sinaga, K. J., Akuntansi, J., Ekonomi, F., & Semarang, U. N. (2017). The Effect of
Profitability, Activity Analysis, Industrial Type and Good Corporate
Governance Mechanism on The Disclosure of Sustainability Report.
Accounting Analysis Journal, 6(3), 347–358.
Sparta & Rhedanti, D. K. (2021). Pengaruh Media Exposure Terhadap Pengungkapan Corporate Social Responsibility Perusahaan Manufaktur Terdaftar di BEI. Jurnal Ekonomi, Manajemen, AKuntansi, 22(1).
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Wagiswari, N. L. S., & Badera, I. D. N. (2021). Profitabilitas, Aktivitas Perusahaan, Tipe Industri, dan Pengungkapan Sustainability Report. Jurnal Akuntansi, Vol. 3(9).
Aniktia, R., & Khafid, M. (2015). Pengaruh Mekanisme Good Coorporate Governance dan Kinerja Keuangan Terhadap Pengungkapan Sustainability Report. Accounting Analysis Journal, 4(3).
Apriliyani, F., Abbad, D. S., Hidayat, I., & Kismanah, Imas. (2022). Pengaruh Ukuran Perusahaan, Aktivitas Perusahaan, Produktivitas, dan Leverage Terhadap Pengungkapan Sustainability Report. Jurnal Ekonomi dan Manajemen, Vol. 2(4).
Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Boston: Pitman.
Jensen, M. C., & Meckling, W. H. (1976).Theory of the firm: Managerial Behavior, Agency Costs and Ownership Structure. Corporate Governance: Values, Ethics and Leadership, 77-132.
Kasmir. (2016). Pengantar Menejemen Keuangan. Prenada Media.
Kumar, V., Gunasekaran, A., Singh, K., Papadopoulos, T., & Dubey, R. (2015).
Cross sector comparison of sustainability reports of Indian companies: A
stakeholder perspective. Sustainable Production and Consumption, 4(August), 62–71.
Lukman, H., & Geraldline, C. (2020). The Effect Of Commissioner Board’s Role On Firm Value With Csr As Mediating In The Plantation Industry. 478 (Ticash), 1030–1034. Https://Doi.Org/10.2991/Assehr.k.201209.163.
Meutia, F., & Titik, F. (2019). Pengaruh profitabilitas, laverage, ukuran
perusahaan, dan kepemilikan publik terhadap pengungkapan laporan
keberlanjutan (Studi pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2017). E-Proceeding of Management, 6(2), 3543–3551.
Peraturan OJK Nomor 51/POJK.03/2017 tentang Penerapan Keuangan Keberlanjutan Bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik. (n.d.).
Prabaningrum, S., & Pramita, Y. D. (2019). Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan Terhadap Pengungkapan Sustainability Report (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2018). Prosiding 2nd Business and Economics Conference In Utilizing of Modern Technology
Safitri, N. L. (2020). Pengaruh Komisaris Independen, Komite Audit, Leverage dan Profitabilitas Terhadap Sustainability Reporting Pada Perusahaan Non Manufaktur. Jurnal Sekolah Tinggi Ilmu Ekonomi Perbanas, Surabaya
Samiadji Huda Setyawan, E. a. (2018). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dan Dewan Komisaris Independen Terhadap Pengungkapan Sustainability Report (Studi Pada Perusahaan Non Perbankan Dan Non Keuangan Yang Listing Di Bursa Efek Indonesia (Bei) Pada Tahun 2014-2016). ISSN : 2355-9357 e-Proceeding of Management : Vol.5, No.1 Maret 2018 Page 670.
Sinaga, K. J., Akuntansi, J., Ekonomi, F., & Semarang, U. N. (2017). The Effect of
Profitability, Activity Analysis, Industrial Type and Good Corporate
Governance Mechanism on The Disclosure of Sustainability Report.
Accounting Analysis Journal, 6(3), 347–358.
Sparta & Rhedanti, D. K. (2021). Pengaruh Media Exposure Terhadap Pengungkapan Corporate Social Responsibility Perusahaan Manufaktur Terdaftar di BEI. Jurnal Ekonomi, Manajemen, AKuntansi, 22(1).
Sofa, N. S., & Respati N. W. (2020). Pengaruh Dewan Direksi, Dewan Komisaris Independen, Komite Audit, Profitabilitas, Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report (Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2017). Dinamika Ekonomi Jurnal Ekonomi Dan Bisnis Vol. 13 No. 1 Maret 2020.
Sugiyono. (2019). Metode Penelitian Kuantitatif. Bandung : Alfabeta.
Sukmawati Sukamulja. (2022). Analisis Laporan Keuangan Sebagai Dasar Pengambilan Keputusan Investasi (edisi revi). Yogyakarta : Andi Offset.
Tobing, R. A., Zuhrotun, Z., & Rusherlistyani, R. (2019). Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia. Reviu Akuntansi Dan Bisnis Indonesia, 3(1), 102–123. https://doi.org/10.18196/rab.030139
Wagiswari, N. L. S., & Badera, I. D. N. (2021). Profitabilitas, Aktivitas Perusahaan, Tipe Industri, dan Pengungkapan Sustainability Report. Jurnal Akuntansi, Vol. 3(9).
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