KONTRIBUSI KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PUBLIKASI SUSTAINABILITY REPORT
DOI:
https://doi.org/10.24034/j25485024.y2015.v19.i3.129Keywords:
karakteristik perusahaan, tata kelola perusahaan, laporan berkelanjutanAbstract
Sustainability report adalah laporan sukarela untuk menyajikan laporan tanggung jawab perusahaan aspek sosial, ekonomi, lingkungan. Tercatat ada sekitar 47,1% perusahaan industri pertambangan yang membuat laporan keberlanjutan secara sukarela. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas, leverage, ukuran perusahaan, dewan direksi, komite audit, dan governance committee terhadap publikasi sustainability report. Populasi penelitian ini adalah seluruh perusahaan industri pertambangan terdaftar di Bursa Efek Indonesia 2011-2013. Teknik pengambilan sampel dengan purposive sampling. Sampel yang masuk kriteria sebanyak 17 perusahaan. Unit analisis sampel untuk tahun 2011-2013 sebanyak 51 annual report. Metode analisis data penelitian ini yaitu regresi logistik. Hasil pengujian menunjukkan bahwa variabel profitabilitas, ukuran perusahaan, dan governance committee, berperan positif terhadap publikasi sustainability report. Leverage, dewan direksi, dan komite audit tidak berpengaruh terhadap publikasi sustainability report. Saran untuk penelitian selanjutnya dengan memperhatikan kualitas isi pengungkapan dari publikasi sustainability report sesuai pedoman GRI. Selain itu sebaiknya menggunakan pengukuran yang berbeda sebagai proksi dari variabel atau mempertimbangkan faktor ekonomi, seperti perubahan kurs tingkat bunga, atau tingkat inflasi untuk menghasilkan penelitian yang lebih baik.
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