PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) DAN KINERJA KEUANGAN TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Pada BUMN yang Terdaftar di BEI 2021-2022)
Abstract
This research aims to analyze the influence of Good Corporate Governance and Financial Performance on the quality of Sustainability Report disclosures in State-Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange (BEI) in the 2021-2022 period. Data was obtained from the official website of the Indonesian Stock Exchange (www.idx.co.id) and the official website of each company. The research sample was 23 companies. This research uses a quantitative approach. The data analysis method used in this research is the Multiple Linear Regression method and the samples selected used the purposive sampling method, namely a sampling technique with certain criteria. Analysis of research data processing using Microsoft Office Excel 2021 and SPSS 25.0 for Windows software. The research results show that the Board of Commissioners and the Board of Directors have a significant positive influence on the closure of sustainability reports, while the audit committee and profitability do not have a significant influence on the closure of sustainability reports.
Keywords
References
Ananda, R. F., & Yusnaini. (2023). Pengaruh Dewan Komisaris Dan Dewan Direksi Terhadap Pengungkapan Sustainability Report Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020. Management Studies and Entrepreneurship Journal, 4(January), 1014–1021.
Barung, M., Simanjuntak, A. M. A., & Hutadjulu, L. Y. (2018). Pengaruh mekanisme good corporate governance dan ukuran perusahaan terhadap kualitas pengungkapan sustainability report. Jurnal Akuntansi & Keuangan Daerah, 13(2), 76–89.
Bramasta, D. B. (2021). Kebakaran Kilang Minyak Pertamina Balongan: Dari Penyebab, Dampak, hingga Data Korban. Kompas.Com. https://www.kompas.com/tren/read/2021/03/30/085000965/kebakaran-kilang-minyak-pertamina-balongan-dari-penyebab-dampak-hingga-data?page=all
Cahyani, D. R. (2019). Pertamina: Tumpahan Minyak di Balikpapan Akibat Pipa Patah. Tempo.Co. https://bisnis.tempo.co/read/1076346/pertamina-tumpahan-minyak-di-balikpapan-akibat-pipa-patah
Dewi, I. A. S. P., & Ramantha, I. W. (2021). Good Corporate Governance, Ukuran Perusahaan, dan Sustainability Report dengan Kepemilikan Institusional Sebagai Pemoderasi. E-Jurnal Akuntansi, 31 No.6, 1451–1466. https://doi.org/10.24843/EJA.2021.v31.i06.p08
Fuadah, L. L., Yuliani, & Safitri, R. H. (2018). Pengungkapan Sustainablity Reporting di Indonesia (pp. 1–87). Citra Books. https://repository.unsri.ac.id/68493/1/26. Sustainability Reporting di Indonesia Buku lengkap_compressed.pdf
Ibrahim, A. M. (2021). Perusahaan BUMN Masuk Pemeringkatan Keberlanjutan Tingkat Asia. Antara Jatim. https://jatim.antaranews.com/berita/547957/perusahaan-bumn-masuk-pemeringkatan-laporan-keberlanjutan-tingkat-asia
Kurnia, T. (2019). 4 Dirut PLN yang Tersetrum Kasus Hukum. Liputan6. https://www.liputan6.com/bisnis/read/4032200/4-dirut-pln-yang-tersetrum-kasus-hukum
Kusmayadi, D., Rudiana, D., & Badruzaman, J. (2019). Good Corporate Governance (I. Firmansyah (Ed.)). LPPM Universitass SILIWANGI.
Latifah, S. W., Rosyid, M. F., Purwanti, L., & Oktavendi, T. W. (2019). Good Corporate Governance, Kinerja Keuangan Dan Sustainability Report (BUMN yang listed di BEI). Jurnal Reviu Akuntansi Dan Keuangan, 9, 200–213. https://doi.org/10.22219/jrak.v9i2.56
Mahmood, Z., Kouser, R., & Masud, M. A. K. (2019). An emerging economy perspective on corporate sustainability reporting – main actors’ views on the current state of affairs in Pakistan. Asian Journal of Sustainability and Social Responsibility, 4(1). https://doi.org/10.1186/s41180-019-0027-5
Perusahaan yang Listed di BEI. (n.d.). www.idx.co.id
Purbandari, Y., Suryani, R., & Ekonomi, J. I. (2018). Good Corporate Governance Terhadap Sustainability Reporting. Jurnal Ilmiah Ekonomi. http://ejournal.stiepena.ac.id/index.php/fe
Putri, D. A. (2023). Pengaruh Leverage dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report. Jurnal Magisma, XI(1), 31–42.
Rahaditama, M. W. (2022). Pengaruh Kinerja Keuangan dan Tata Kelola Organisasi Terhadap Pengungkapan Sustainability Reporting. Jurnal Ekonomi Dan Bisnis, 11(2), 154–165.
Rika, H. (2020). Mengenal Permasalahan yang Membelit Krakatau Steel. CNN Indonesia. https://www.cnnindonesia.com/ekonomi/20200129132623-85-469808/mengenal-permasalahan-yang-membelit-krakatau-steel
Ryan. (2021). Proyek Fiktif, 5 Mantan Pejabat Waskita Karya Divonis Penjara. CNN Indonesia. https://www.cnnindonesia.com/nasional/20210426134201-12-634827/proyek-fiktif-5-mantan-pejabat-waskita-karya-divonis-penjara
Sabrina, & Lukman, H. (2019). Pengaruh Sustainability Report Terhadap Kinerja Keuangan Perusahaan Perbankan. I(2), 477–486.
Safitri, E. D. (2022). Dewan Komisaris Perusahaan Terhadap Sustainability Report. Universitas Diponogoro.
Savithri, A. (2019). Garuda Indonesia, BUMN yang Terlalu Lama Dimanja Negara. CNN Indonesia. https://www.cnnindonesia.com/ekonomi/20191212112939-92-456299/garuda-indonesia-bumn-yang-terlalu-lama-dimanja-negara
Simajuntak, A., & Hutadjulu, L. (2018). Pengaruh Mekanisme Good Corporate Governance dan Ukuran Perusahaan Terhadap Kualitas Pengungkapan Sustainability Report. Jurnal Akuntansi & Keuangan Daerah, 13, 76–89.
Sugiyono. (2013). Metode Penelitian Kuantitatif Kualitatif dan R and D. In Bandung: Alfabeta (19th ed., Vol. 3, Issue April). CV ALFABETA.
Syofyan, E. (2021). Good Corporate Gorvernance (GCG) (Hayat (Ed.)). Unisma Press.
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
Wijaya, T., Ellesia, B. G., Shelly, L., & Velda, V. (2020). the Effect of Good Corporate Governance and Financial Performance on Disclosure of Sustainability Report. Jurnal RAK (Riset Akuntansi Keuangan), 5(2), 85–95. https://doi.org/10.31002/rak.v5i2.3654
Yunan, N., Kadir, & Anwar, K. (2021). Pengaruh Kinerja Keuangan, Karakteristik Perusahaan dan Corporate Governance Terhadap Pengungkapan Sustainability Report. 04(01), 171–193.
Refbacks
- There are currently no refbacks.
