Pengaruh Kinerja Keuangan, Komite Keberlanjutan dan Ukuran Perusahaan Terhadap Kualitas Laporan Keberlanjutan
DOI:
https://doi.org/10.38035/jafm.v7i3.3541Keywords:
Kualitas Laporan Keberlanjutan, Profitabilitas, Komite Keberlanjutan, Ukuran PerusahaanAbstract
Tujuan penelitian ini adalah menguji secara empiris mengenai pengaruh kinerja keuangan, komite keberlanjutan, dan ukuran perusahaan terhadap kualitas laporan keberlanjutan pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Data yang dianalisis adalah data sekunder termasuk laporan tahunan dan laporan keberlanjutan yang dipublikasikan di situs web resmi Bursa Efek Indonesia (www.idx.co.id) atau web resmi perusahaan secara individual. Pendekatan penelitian yang digunakan adalah pendekatan kuantitatif dengan model analisis regresi logistik ordinal. Pengambilan sampel menggunakan purposive sampling dengan jumlah sampel yang terpilih sebanyak 1.326 dari 2.871 observasi dan menggunakan aplikasi olah data berupa Stata 19. Hasil penelitian ini menunjukkan bahwa kinerja keuangan tidak berpengaruh terhadap kualitas laporan keberlanjutan, sedangkan komite keberlanjutan dan ukuran perusahaan berpengaruh positif dan signifikan terhadap kualitas laporan keberlanjutan.
References
Ahmad, N., Nguyen, D. K., & Tian, X.-L. (2024). Assessing the impact of the sharing economy and technological innovation on sustainable development: An empirical investigation of the United Kingdom. Technological Forecasting and Social Change: An International Journal, 209.
AlHares, A. (2025). Does Financial Performance Improve the Quality of Sustainability Reporting? Exploring the Moderating Effect of Corporate Governance. Sustainability (Switzerland), 17(13). https://doi.org/10.3390/su17136123
Atika, A., & Simamora, A. J. (2024). The Effect Of Corporate Culture On Sustainability Report Quality. Jurnal Akuntansi, 28(1), 100–124. https://doi.org/10.24912/ja.v28i1.1761
Berliana, A., Jannah, N., & Efendi, D. (2021). Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report. Jurnal Ilmu Dan Riset Akuntansi.
Damayanti, H. H. dan D. P. (2017). Peran oecd dalam meminimalisasi upaya. Jurnal Akuntansi Multiparadigma (JAMAL), 8(1), 1–227.
Erin, O., Adegboye, A., & Bamigboye, O. A. (2022). Corporate governance and sustainability reporting quality: evidence from Nigeria. Sustainability Accounting, Management and Policy Journal, 13(3), 680–707. https://doi.org/10.1108/SAMPJ-06-2020-0185
Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman.
Gerwing, T., Kajüter, P., & Wirth, M. (2022). The role of sustainable corporate governance in mandatory sustainability reporting quality. Journal of Business Economics, 92(3), 517–555. https://doi.org/10.1007/s11573-022-01092-x
Gujarati, D. N., & Porter, D. C. (2009). Basic Econometrics (Noelle Fox, Ed.; 5th ed.). Douglas Reiner.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2019). MULTIVARIATE DATA ANALYSIS EIGHTH EDITION. www.cengage.com/highered
Hassanein, A., Bani-Mustafa, A., & Nimer, K. (2024). A country’s culture and reporting of sustainability practices in energy industries: does a corporate sustainability committee matter? Humanities and Social Sciences Communications, 11(1). https://doi.org/10.1057/s41599-024-03536-x
IFAC. (2025, May 16). 73% of G20 companies now seek sustainability assurance. Https://Accountancyage.Com/2025/05/16/73-of-G20-Companies-Now-Seek-Sustainability-Assurance/.
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company.
KPMG International. (2024). The Move to Mandatory Reporting, Survey of Sustainability Reporting 2024. In https://www.libertify.com/interactive-library/kpmg-global-survey-sustainability-reporting-2025/. https://www.libertify.com/interactive-library/kpmg-global-survey-sustainability-reporting-2025/
Long, J. S. (1997). Regression models for categorical and limited dependent variables. Thousand Oaks. Sage Publications.
Naveed, K., Farooq, M. B., Zahir-Ul-Hassan, M. K., & Rauf, F. (2025). AI adoption, ESG disclosure quality and sustainability committee heterogeneity: evidence from Chinese companies. Meditari Accountancy Research, 33(2), 708–732. https://doi.org/10.1108/MEDAR-02-2024-2374
NCCR. (2025, December 19). ASRRAT 2025 Dorong Transparansi dan Akuntabilitas Laporan Keberlanjutan di Asia. Https://Nccr.Id/Articles/Asrrat-2025-Dorong-Transparansi-Dan-Akuntabilitas-Laporan-Keberlanjutan-Di-Asia/.
Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 Tahun 2017 Tentang Penerapan Keuangan Berkelanjutan Bagi Lembaga Jasa Keuangan, Emiten, Dan Perusahaan Publik, Pub. L. 51/POJK.03/2017, Peraturan Otoritas Jasa Keuangan (2017).
Perbiyanti, V. (2023). The Effect of Profitability, Company Size, and Good Corporate Governance Sustainability Reports on Disclosure. Business, Environmental Science, 2(1), 127–136.
Pratiwi, I. (2025). Tren Implementasi Laporan Keberlanjutan. https://pratamainstitute.com/tren-implementasi-laporan-keberlanjutan
PwC. (2023). Sustainability Counts II.
Ramírez, Y., Montero, F., & Nóbrega, L. (2025). Analyzing sustainability disclosure in Portuguese universities: the role of corporate governance. International Journal of Sustainability in Higher Education. https://doi.org/10.1108/IJSHE-01-2025-0004
Rudyanto, A., & Siregar, S. V. (2018). The effect of stakeholder pressure and corporate governance on the sustainability report quality. International Journal of Ethics and Systems, 34(2), 233–249. https://doi.org/10.1108/IJOES-05-2017-0071
Saunders, M., Lewis, P., & Thornhill, A. (2019). Research methods for business students (8th ed.). Pearson Education.
Singhania, S., Singh, J., Aggrawal, D., & Rana, S. (2024). Board gender diversity and sustainability reporting quality: a generalized ordered logit approach. Kybernetes, 53(8), 2679–2699. https://doi.org/10.1108/K-07-2022-0963
Thi Mai, N., Thanh An, N., Thi Minh Ngoc, N., & Ngoc Xuan, V. (2024). The Influence of Financial Indicators on Vietnamese Enterprise’s Sustainability Reports Disclosing Process. https://doi.org/10.3390/jrfm
Ulfa, R. U., Harjanti, A. E., & Wijayanti, S. (2025). Pengaruh good corporate governance, profitabilitas, dan ukuran perusahaan terhadap tingkat pengungkapan sustainability report. Jurnal Akuntansi Dan Manajemen, 22(1), 53–64. https://doi.org/10.36406/jam.v22i1.136
Vílchez, M. L., Cordazzo, M., Rimmel, G., & Tilt, C. A. (2023). Key aspects of sustainability reporting quality and the future of GRI. Sustainability Accounting, Management and Policy Journal, 14(4), 637–659. https://doi.org/https://doi.org/10.1108/SAMPJ-03-2023-0127
Williams, R. (2006). Generalized ordered logit/partial proportional odds models for ordinal dependent variables. In The Stata Journal (Vol. 6, Number 1).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Nur Isnaini, Murtanto Murtanto
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Journal of Accounting and Finance Management (JAFM) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Journal of Accounting and Finance Management (JAFM).
