Penerapan Pengungkapan Sustainability Reporting Terhadap Kinerja Keuangan Perusahaan
DOI:
https://doi.org/10.25181/esai.v17i2.3090Kata Kunci:
Sustainability Report, ISRA, Financial Performance, Stock Price, Environmental Disclosure.Abstrak
This study aims to examine the effect of information value in terms of financial statement disclosure as measured using the GRI index and divide it into two main categories, namely hard environmental disclosure and soft environmental disclosure and sustainability reporting on company stock prices. The research was conducted on ISRA participants in 2020-2022. The company's stock price is measured using the price model developed by Ohlson (1995). Data were analyzed using multiple linear analysis.Unduhan
Referensi
Jurnal
Barth, M. E., Landsman, W. R. & Lang, M. 2008. International Accounting Standards and Accounting Quality. Journal of Accounting Research, 46, 467–498.
Budiman, Adrian dan Juniarti. 2015. Pengaruh Corporate Social Responsibility Terhadap Respon Investor Dalam Sektor Perdagangan, Jasa dan Investasi. Business Accounting Review (2)3 hal:41-50.
Cho, C.H, Laine, M., Roberts, R.W., Rodrigue, M. 2015. Organized hypocrisy, organizational façades, and sustainability reporting. Accounting, Organizations and Society, v. 40, 78–94.
Cho, Charles H, Giovanna Michelon, Dennis M. Patten, and Robin W. Roberts. 2014. CSR report assurance in the USA: an empirical investigation of determinants and effects. Sustainability Accounting, Management and Policy Journal 5: 130-148.
Clarkson, P., Li, Y., Richardson, G. & Vasvari, F. 2008. Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4), 303-327.
Garcia, I.M.S., Frias, J.V.A., and Rodriguez, L.D. 2013. “Determinants of Corporate Social Disclosure in Spanish Local Governments”. Journal of Cleaner Production 39: 60-72.
Ghozali, I dan A. Chariri. 2007. Teori Akuntansi, Edisi 3. Semarang: Badan Penerbit. Universitas Diponegoro.
Hohnen, Paul & Blackburn, William. 2010 Bagaimana menggunakan panduan GRI Amsterdam. INSPIRIT International Comunication, diakses dari https://www.globalreporting.org/resourcelibrary/Bahasa-Indonesian-GRI-ISO-2010.pdf pada 21 Februari 2018
Iriyanto, Felecia Novita dan Paskah Ika Nugroho. 2014. Pengaruh Kinerja Lingkungan Terhadap Praktik Pengungkapan Sustainability Report dan Kinerja Ekonomi.Dinamika Akuntansi, Keuangan, dan Perbankan. 3(1), h: 46-57.
Mawandira, Sasi Ika, Stevanus Hadi Darmadji dan Aurelia Carina Sutanto. 2014. Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) Pada Sektor Non Keuangan dan Non BUMN yang Terdaftar Di BEI Tahun 2010, 2011, dan 2012. Jurnal Ilmiah Mahasiswa Universitas Surabaya (2)3 hal:1-20.
Murtaza, I.A., Akhtar, N., Ijaz, A., Sadiqa, A. 2014. Impact of corporate social responsibility on firm financial performance: A case study of Pakistan. International Review of Management and Business Research, 3(4), 1914-1927.
Natalia, R. 2014. Pengaruh Sustainability Reporting Terhadap Kinerja Keuangan Perusahaan Publik Dari Sisi Profitability Ratio. Business Accounting Review, 2(1), 111-120.
Ohlson, J. (1995). Earnings, Book Values And Dividends in Quality Valuations. Contemporary Accounting Research, 11, 661–688.
Ong, Siew Hoon. 2016. Measuring the quality and identifying influencing factors of sustainability reporting: Evidence from the resources industry in Australia. Theses: Doctorates and Masters. Edith Cowan University.
Putranto, Yohanes Andri dan Suramaya Suci Kewal. 2014. Pengaruh Corporate Social Responsibility Berbasiskan Karakteristik Social Bank Terhadap Kinerja Perusahaan Perbankan Di Bursa Efek Indonesia. Jurnal Akuntansi (3)18 hal:479-490.
Sarumpaet, Susi., Nelwan, Melinda Lydia., Dewi., 2017. The value relevance of environmental performance: evidence from Indonesia. Social Responsibility Journal, Vol. 13 Issue: 4, pp.817-827.
Sebriwahyuni, Andiani Raja. 2014. Pengaruh Pengungkapan Laporan Keberlanjutan Terhadap Kinerja Keuangan Perusahaan. Theses. S2 Ilmu Akuntansi/Akuntansi Terapan UGM.
Tarigan, J., & Semuel, H. (2015). Pengungkapan Sustainability report dan Kinerja Keuangan .Jurnal Akuntansi dan Keuangan, 16(2), 88-101.
Tricia, Ong., Trireksani, Terri., Djajadikerta, Hadrian Geri. 2016. Hard and soft sustainability disclosures: Australia’s resources industry. Accounting Research Journal, Vol. 29 Issue: 2. pp.198-217, https://doi.org/10.1108/ARJ-03-2015-0030.
Wiranata, I. E., & Wirajaya, I. A. 2014. Reaksi Pasar Atas Pengumuman Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan. E-Jurnal Akuntansi Universitas Udayana. 8(3), pp: 402-422.
Wibowo, I. 2014. Dampak Pengungkapan Sustainability Report Terhadap Kinerja Keuangan dan Kinerja Pasar Perusahaan. Simposium Nasional Akuntansi XVII Mataram, Lombok 24-27 September 2014.
Zakia D, 2019. Pengaruh Pengaruh Pengungkapan Sustainability Reporting Terhadap Harga Saham (Tesis). Jurusan Ilmu Akuntansi. Bandar Lampung: Univesitas Lampung
Buku
IAI. 2014. PSAK No. 1. Jakarta:Ikatan Akuntan Indonesia
Ernst & Young. 2013. Sustainability reporting - the time is now.
Kasmir.2013. Analisis Laporan Keuangan. Edisi 1. Cetakan ke-6. Jakarta: Rajawali Pers.
Freeman RE, Perspectives in Bussiness Ethic Sie, 2001- diggitalcommons.imsa.edu
Ghozali, Imam.2013. Aplikasi Analsis Multivariate dengan Program IBM SPSS 19. Semarang. Badan Penerbit Universitas Diponegoro.
Munawir, 2001. Akuntansi Keuangan dan Manajmen, Edisi Pertama, BPFE, Yogyakarta.
Sugiono.2015. Metode Penelitian Kuantitatif Kualitatif dan R & D. Bandung
Publikasi Elektronik
Global Reporting Initiative (GRI). (2023). GRI Standards. Diakses dari situs web GRI: https://www.globalreporting.org/standards
