Pengaruh Tekanan Pemegang Saham dan Umur Perusahaan terhadap Kualitas Sustainability Report

Abstract

Sustainability report is a report submitted to the company's stakeholders to report the impact of company's activities on environment, social, and economy. Companies are expected to submit quality information to demonstrate corporate responsibility and can be used as a consideration in making decisions. However, there are still many companies that have not submitted a good and quality information in sustainability report. This study aims to determine the effect of shareholder pressure and company age on sustainability report quality. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses purposive sampling technique. Based on the sampling technique and criteria, 11 companies were obtained with an observation period of three years, so the total observations are 33 samples. This study uses descriptive statistical analysis methods and panel data regression models using Eviews 12 SV software. The results of this study indicates that the age of the company has a significant positive effect on sustainability report quality. Meanwhile, shareholders pressure do not affect the sustainability report quality. Based on the results of this study, the company is expected to improve the quality of the sustainability report in accordance with the GRI Standards and investors are expected to make the sustainability report as one of the considerations in investing. Future researchers are expected to use other independent variables or use different proxies for the variables and are also expected to choose a different research object.

Laporan Keberlanjutan yang Berkualitas: Peran Stakeholder Pressure dan Corporate Governance

“…Fernandez-Feijoo et al (2014) serta Alfaiz & Aryati (2019) di sisi lain mengatakan, perusahaan yang berada di bawah pressure dari pegawai dan konsumen memiliki dampak yang lebih besar pada kualitas laporan keberlanjutan dibandingkan bisnis lain, terbukti dengan hasil signifikan positif pada hasil penelitiannya. Menurut Yuliandhari et al (2022), tekanan pemegang saham memengaruhi kualitas sustainability report secara negatif yang artinya menurunkan standar kualitas sustainability report . Temuan berbeda dari penelitian yang dilakukan Alfaiz & Aryati (2019) menunjukkan bahwa tekanan pemegang saham berpengaruh signifikan positif sehingga dapat meningkatkan kualitas laporan keberlanjutan secara signifikan.…”

“…Perusahaan yang memiliki rasio distribusi kepemilikan yang sedikit akan lebih cenderung mengungkapkan sustainability report yang buruk dibanding pada perusahaan yang punya rasio distribusi kepemilikan yang banyak (Yuliandhari et al, 2022). Hal ini bisa saja terjadi karena perusahaan yang memiliki distribusi kepemilikan sedikit cenderung memberikan tekanan yang rendah terkait pengungkapan sustainability report-nya.…”

“…Dengan adanya aturan yang mengatur isi, format, dan kualitas laporan keberlanjutan, para pemegang saham dapat menggunakaninformasi itu dengan lebih baik dalam mengambil keputusan, dan perusahaan dapat mempertanggungjawabkan praktik keberlanjutan mereka lebih baik. Hasil dari riset yang telah dilaksanakan ini juga sejalan dengan hasil riset yang dilakukan oleh Yuliandhari et al, (2022) yang juga mengatakan dalam risetnya bahwa entitas dengan tekanan pemegang saham tidak memiliki pengaruh signifikan terhadap kualitas laporan keberlanjutan, Entitas dengan tekanan tinggi dari investor belum dapat memberi dampak bagi perusahaan untuk menyajikan laporan sustainability report.…”

Lecturers' and Students' Perspectives on the Importance of Sustainability Accounting in the Accounting Learning Curriculum

“…In Indonesia according to Yuliandhari et al (2022) The Financial Services Authority (OJK) has made OJK Regulation No 51 /POJK.03/2017 to stipulate that SR must be disclosed by companies primarily listed on the stock exchange, but the regulation does not require companies to submit quality SR information. Therefore, solutions are needed to overcome difficulties and improve and support the need to increase understanding and quality of SR, one of which is to integrate accounting and sustainability reports in the accounting education curriculum.…”