Pengaruh Tipe Perusahaan, Ukuran Perusahaan dan Profitabilitas terhadap Laporan Keberlanjutan Interaktif (Studi Kasus PT Askrindo)
Abstract
This study aims to examine how the voluntary disclosure of interactive sustainability reporting is affected by the size, profitability, and type of credit companies listed on the Indonesia Stock Exchange between 2022 and 2023. This analysis uses secondary data, including sustainability reports and financial statements for fiscal years 2022-2023. PT Askrindo, which operates in insurance or other credit companies, is used as a benchmark for comparison in this report. The independent factors in this study are company type, company size, and profitability, with the natural logarithm of total assets for company size, return on assets (ROA) for profitability, and industry group classified as low profile and high profile as examples of independent variables. Sustainability reporting is the dependent variable used. This study uses a descriptive quantitative design and multiple linear regression models in data processing and analysis. The results of the multiple linear regression model show that company size does not affect sustainability reporting, but industry type and profitability have a significant effect.
References
Akadiati, V. A. P., Purwati, A. S. M., & Sinaga, I. (2023). Penerapan Standar Pelaporan Keberlanjutan GRI dan Profitabilitas terhadap Nilai Perusahaan. Ekonomis: Journal of Economics and Business, 7(2), 1008. https://doi.org/10.33087/ekonomis.v7i2.1232
Astari, T. A., & Sari, N. (2023). Analisis Pengaruh Pelaporan Keberlanjutan Terhadap Kinerja Dan Nilai Perusahaan. Jurnal Akuntansi Dan Keuangan, 28(2), 173–182. https://doi.org/10.23960/jak.v28i2.1071
Faiqoh, S., & Mauludy, M. I. A. (2019). Penerapan GRI-G4 sebagai Pedoman Baku Sistem Pelaporan Berkelanjutan bagi Perusahaan di Indonesia. Jurnal Akuntansi Universitas Jember, 16(2), 111. https://doi.org/10.19184/jauj.v16i2.7260
Jecky, & Suparman, M. (2021). Efek Moderasi Pelaporan Berkerlanjutan dalam Pengaruh Praktik Penghindaran Pajak Terhadap Nilai Perusahaan. Akuntansi Dan Manajemen, 16(2), 107–122. https://doi.org/10.30630/jam.v16i2.160
Kuswanto, R. (2019). Penerapan Standar GRI dalam Laporan Keberlanjutan di Indonesia: Sebuah Evaluasi. Jurnal Bina Akuntansi, 6(2), 1–21. https://doi.org/10.52859/jba.v6i2.59
Rosari, D. (2020). Pengaruh Dualitas CEO dan Kepemilikan Asing terhadap Praktik Pelaporan Berkelanjutan: Fungsi Internal Audit sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar. https://doi.org/10.25105/pakar.v0i0.6858
Sutiono, F. (2020). Analisis Tingkat Kesesuaian Laporan Tahunan dan Laporan Keberlanjutan dengan Kerangka Pelaporan Terintegrasi Internasional. ABIS: Accounting and Business Information Systems Journal, 7(4). https://doi.org/10.22146/abis.v7i4.58870
Tizmi, S., Luthan, E., & Rahman, A. (2022). Kualitas Laporan Keberlanjutan: Eksistensi dari Media dan Industri. E-Jurnal Akuntansi, 32(2), 3750. https://doi.org/10.24843/EJA.2022.v32.i02.p12
Copyright (c) 2024 Mufidah Sahla Oktavianty
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who submit a manuscript understand that if the manuscript is accepted for publication, the copyright of the article shall be assigned to Jurnal Penelitian Ekonomi Akuntansi (JENSI) and the publisher of the journal.
Jurnal Penelitian Ekonomi Akuntansi (JENSI) is an Open Access journal under Creative Commons Attribution-ShareAlike4.0 International License (CC BY-SA 4.0). This license was developed to facilitate open access namely, free immediate access to, and unrestricted reuse of, original works of all types. Under this license, anyone may copy, distribute or reuse these articles, as long as the author and original source are properly cited.
.png)
