The Effect Of Sustainability Reporting Disclosure Based On Global Reporting Initiative (GRI) G4 On Company Performance (A Study On Companies Listed In Indonesia Stock Exchange)

Evana, Einde

doi:10.33312/ijar.394

Cited by 6 publications

(11 citation statements)

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“…In line with this, Aryawan, Rahyuda, & Ekawati (2017) stated that there is a significant positive influence on the company's image at PT Pertamina (Persero) at the Oil Fuel Terminal (TBBM), both in economic and environmental aspects. Evana (2017)stated that the economic dimension variable had a positive effect on the company's performance, and on the other hand, the environmental and social dimension variables had no effect on the company's performance. Research conducted by Sunaryo (2015) stated that there is legitimacy related to the implementation of Corporate Social Responsibility (CSR) in Indonesia.…”

Section: Economy Aspectsmentioning

confidence: 95%

Maqashid Syari'ah in Practical Sustainability Report: A Case Study of BUMN in South Sumatra

Farhan

Kusumawardani

Bashir

et al. 2021

Sriwijaya Int. J. of Dynamic Eco. And Buss.

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The expectations of various parties regarding accounting in the future are to produce relevant, reliable and comparable information for all parties in assessing and making economic decisions that are more friendly to society and the environment. Factors that must be owned by an entity as a form of concern for the entity towards an environment are: (1). Having attention to the environment (Environmental awareness) itself, then followed by; (2). The organization's involvement in environmental issues (Environmental Involvement). The follow-up of these two factors are; (3). Environmental Reporting, lastly enhanced by; (4). Environmental Auditing which measures and evaluates organizational performance. These activities are formulated into a Suistainability Report, which is compiled in combination with the company's Annual Report or a separate report. The essence of the theory of maqashid al-syari'ah is to realize goodness as well as to avoid badness, or to benefit (mashlahat) and reject madharat. The object of this study were 2 state-owned companies operating in the South Sumatra region with 352 respondents involved. This research uses quantitative methods with primary data. The dependent variable was maqashid syariah, while the independent variable was economic categories, environment categories, and social categories with indicators adopted from Global Reporting Innitiative (GRI). The results of this study indicate that the economic categories, environment categories, and social categories have a positive influence on maqashid syariah.

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Section: Economy Aspectsmentioning

confidence: 95%

Maqashid Syari'ah in Practical Sustainability Report: A Case Study of BUMN in South Sumatra

Farhan

Kusumawardani

Bashir

et al. 2021

Sriwijaya Int. J. of Dynamic Eco. And Buss.

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“…Sementara studi Hardiningsih et al (2020) menyatakan aspek indikator lingkungan dan sosial secara positif signifikan mempengaruhi kinerja keuangan. Bertentangan dengan kedua penelitian oleh Hardi dan Chairina (2019), serta Evana (2017) yang menunjukkan aspek dimensi lingkungan dan sosial tidak mempengaruhi sama sekali, melainkan pengungkapan ekonomi yang secara positif signifikan mempengaruhi kinerja.…”

Section: Pendahuluanunclassified

“…Pemakaian pengukuran GRI oleh Hutagalung dan Harahap (2016), Sejati dan Prastiwi (2015), Adhima (2016), Natalia dan Tarigan (2014), Tarigan dan Semuel (2014), Puspitandari dan Septiani (2017) masih berpedoman pada GRI lama versi tiga yaitu G3. Sementara Dian (2018), Hardi dan Chairina (2019), Evana (2017), Erkanawati (2018), Sari dan Andreas (2019), Iswati (2020), Rosdwianti et al (2016) juga berpedoman pada GRI lama yaitu versi empat (GRI-G4). Jadi, dapat dilihat bahwa pemakaian pengukuran GRI oleh penelitian-penelitian terdahulu masih banyak yang berpedoman pada GRI lama, seperti versi tiga (G3) dan versi empat (G4).…”

Section: Pendahuluanunclassified

Kinerja Perusahaan: Pengaruh Corporate Social Responsibility dan Pertumbuhan Pendapatan

Anita¹,

Anggreni

2021

Pusat Pengkajian dan Pengembangan Akuntansi

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Indonesia is currently being hit by the coronavirus disease 2019 pandemic, making the level of competition between companies more competitive to generate profits. This strongly encourages companies to look for ways to attract investors' attention in capital market. The purpose of this study is to analyse the effect of corporate social responsibility (CSR) disclosure and revenue growth on the firm performance of sustainable companies listed on the Indonesia Stock Exchange (IDX). This study will examine whether there is a relationship between CSR disclosure in sustainability reports and revenue growth on firm performance. CSR is measured by GRI-Standards. Firm performance is measured by return on assets (ROA), return on equity (ROE), return on invested capital (ROIC), and economic value added (EVA). A sample of 37 companies was obtained from purposive sampling method, in which companies listed on IDX must completely published sustainability reports during the 2016-2020 period. The analysis technique with panelbased data regression. The results of this research show that CSR disclosure in sustainability reports has a significant positive effect on firm performance (EVA). Revenue growth in sustainable companies also has a significant positive effect on firm performance (ROE).

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“…In addition to issues on the relationship between financial distress and delay in the publication of audited financial reports, the relationship between the quality of financial reports and delay in the publication of audited financial reports is also a concern of stakeholders because financial reports are one of the main sources of information for making decisions. Some studies revealed that financial distress experienced by a company is one of the major causes of delay in submitting its audited financial reports (Lukason and Camacho-Miñano, 2019;Merdekawati and Arsjah, 2011;and Whittred and Zimmer, 1984). The delay in submitting audited financial reports is also influenced by other factors that the studies have identified, such as company size (asset size), corporate governance, audit opinion, debt ratio, earnings quality, the reputation of public accounting firms (big four public accounting firms) who audit the reports (Atiase et al, 1989;Merdekawati and Arsjah, 2011;and Rahmawati, 2018).…”

Section: Introductionmentioning

confidence: 99%

“…Some studies revealed that financial distress experienced by a company is one of the major causes of delay in submitting its audited financial reports (Lukason and Camacho-Miñano, 2019;Merdekawati and Arsjah, 2011;and Whittred and Zimmer, 1984). The delay in submitting audited financial reports is also influenced by other factors that the studies have identified, such as company size (asset size), corporate governance, audit opinion, debt ratio, earnings quality, the reputation of public accounting firms (big four public accounting firms) who audit the reports (Atiase et al, 1989;Merdekawati and Arsjah, 2011;and Rahmawati, 2018).…”

Section: Introductionmentioning

confidence: 99%

The Way Financial Distress Affects Financial Reporting Delay

Nurquran

Ardianto

2023

J. Theor. Appl. Manage.

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Objective: Previous studies identified a significant effect of financial distress experienced by a company on the delay in submitting its audited financial report. However, no analysis to identify whether the effect is direct or indirect by decomposing the total effect calculated. This study conducted further analysis aiming to reveal the mechanism of the way financial distress affects financial reporting delay, whether the effect is entirely direct or there is a portion of indirect effect, by decomposing the total effect using the quality of financial report as a mediating factor. Design/Methods/Approach: Public companies listed at Indonesian Stock Exchange (IDXI), whichever delay in submitting audited financial reports were targeted population, the purposive sampling method was implemented to collect financial reports within the 2014-2020 period. Logistic regression, linear regression, and a technique to decompose the effect into four components under the mediation model are analysis methods. In addition, the quality of the financial report measured by the Beneish Score was used as a mediator variable. Findings: This study found that the more severe the financial distress experienced by a company, the more likely it will delay submitting its audited financial report. Although there is an indication that financial distress affects the quality of the financial report, however no significant evidence that the quality of the financial report mediates some of the effects of financial distress on financial reporting delay. In other words, the effect of financial distress is direct. Originality/Value: This study delivered new insight by including financial reporting quality as a potential mediating variable in the relationship between financial distress and financial reporting delay. The existence of mediating variable allowed us to decompose the total effect of financial distress on the financial reporting delay and identify whether financial distress's effect on financial reporting delay is direct or indirect. The identification of direct and indirect effects will reveal the mechanism of how financial distress effects affect financial reporting delay. The researchers expected to add new insight, where the use of financial reporting quality as a mediating variable was expected to reveal the mechanism of the relationship between financial distress and financial reporting delay. This study evaluates the relationship between financial distress experienced by companies, financial reporting quality, and financial reporting delay. Practical/Policy implication: The findings of this study suggest that investors have to be more careful in investment decision-making on public companies that delay submitting their audited financial reports, and regulators have to strengthen protection for investors.

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The Effect Of Sustainability Reporting Disclosure Based On Global Reporting Initiative (GRI) G4 On Company Performance (A Study On Companies Listed In Indonesia Stock Exchange)

Cited by 6 publications

References 0 publications

Maqashid Syari'ah in Practical Sustainability Report: A Case Study of BUMN in South Sumatra

Maqashid Syari'ah in Practical Sustainability Report: A Case Study of BUMN in South Sumatra

Kinerja Perusahaan: Pengaruh Corporate Social Responsibility dan Pertumbuhan Pendapatan

The Way Financial Distress Affects Financial Reporting Delay

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