Pengaruh Pelaporan Keberlanjutan, Profitabilitas dan Ukuran Perusahaan dalam Mendukung Implementasi IFRS S1 & S2 pada Perbankan yang Terdaftar di BEI
DOI:
https://doi.org/10.38035/jafm.v6i5.2876Keywords:
IFRS S1 dan S2, Pelaporan Keberlanjutan, Profitabilitas, Ukuran PerusahanAbstract
Peningkatan perhatian global terhadap keberlanjutan mendorong sektor perbankan untuk mengintegrasikan aspek keberlanjutan dalam pelaporan keuangan melalui penerapan standar keberlanjutan internasional. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, profitabilitas, dan pelaporan keberlanjutan terhadap implementasi International Financial Reporting Standards (IFRS) S1 dan S2 pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan desain deskriptif dan inferensial. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan dan laporan keberlanjutan perusahaan perbankan, yang dianalisis menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial profitabilitas dan ukuran perusahaan berpengaruh signifikan terhadap implementasi standar keberlanjutan internasional, sedangkan pelaporan keberlanjutan tidak menunjukkan pengaruh signifikan secara individual. Namun demikian, secara simultan ketiga variabel tersebut berpengaruh signifikan terhadap implementasi standar keberlanjutan. Temuan ini menunjukkan bahwa kesiapan finansial dan kapasitas organisasi perusahaan berperan penting dalam mendukung penerapan standar keberlanjutan internasional. Penelitian ini menyimpulkan bahwa keberhasilan implementasi standar keberlanjutan internasional di sektor perbankan dipengaruhi oleh kombinasi karakteristik perusahaan dan praktik pelaporan yang terintegrasi.
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