Pengaruh Tekanan Stakeholder terhadap Transparansi Laporan Keberlanjutan
DOI:
https://doi.org/10.31629/jiafi.v5i2.4202Kata Kunci:
stakeholder, tekanan stakeholder, transparansi laporan keberlanjutanAbstrak
Penelitian ini bertujuan untuk menguji pengaruh tekanan stakeholder terhadap transparansi laporan keberlanjutan. Penelitian ini menggunakan data sekunder berupa laporan keberlanjutan perusahaan yang terdapat di GRI periode 2016-2020. Berdasarkan metode purposive sampling, penelitian ini menggunakan 52 perusahaan sebagai sampel. Variabel independen dalam penelitian ini adalah tekanan stakeholder industri sensitif lingkungan, industri dekat konsumen, industri berorientasi investor dan industri berorientasi pekerja yang diukur dengan menggunakan variabel dummy. Variabel dependen dalam penelitian ini yaitu transparansi laporan keberlanjutan, yang diperoleh menggunakan analisis komponen utama berdasarkan empat faktor yaitu frekuensi pelaporan, level aplikasi, pernyataan level, dan assurance of sustainability report. Hasil penelitian menunjukkan bahwa pengaruh tekanan stakeholder industri sensitif lingkungan dan industri berorientasi pekerja berpengaruh negatif terhadap transparansi laporan keberlanjutan. Tekanan stakeholder industri dekat konsumen berpengaruh positif terhadap transparansi laporan keberlanjutan, sedangkan tekanan stakeholder industri berorientasi investor tidak berpengaruh terhadap transparansi laporan keberlanjutan.
Unduhan
Data unduhan tidak tersedia.
Referensi
Aguilera, R. V, Rupp, D. E., Williams, C. A., & Ganapathi, J. (2007). Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations. Academy of Management Review, 32(3), 836–863.
Alfaiz, D. R., & Aryati, T. (2019). Pengaruh Tekanan Stakeholder dan Kinerja Keuangan Terhadap Kualitas Sustainability Report dengan Komite Audit Sebagai Variabel Moderasi. Methosika: Jurnal Akuntansi Dan Keuangan Methodist, 2(2), 112–130.
Anderson, R. C., Mansi, S. A., & Reeb, D. M. (2003). Founding family ownership and the agency cost of debt. Journal of Financial Economics, 68(2), 263–285.
Asnawi, A. (2020). Nasib Warga Lakardowo, Satu Dasawarsa Hidup dengan Limbah Berbahaya. Mongabay.Co.Id/. https://www.mongabay.co.id/2020/10/25/nasib-warga-lakardowo-satu-dasawarsa-hidup-dengan-limbah-berbahaya-1/
Aziz, A. (2014). Analisis Pengaruh Good Corporate Governance (GCG) Terhadap Kualitas Pengungkapan Sustainability Report (Studi Empiris pada Perusahaan di Indonesia Periode Tahun 2011-2012). Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura, 3(2), 65–84.
Bushman, R. M., Piotroski, J. D., & Smith, A. J. (2004). What determines corporate transparency? Journal of Accounting Research, 42(2), 207–252.
Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39–48.
Dando, N., & Swift, T. (2003). Transparency and assurance minding the credibility gap. Journal of Business Ethics, 44(2), 195–200.
Deegan, C., & Gordon, B. (1996). A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research, 26(3), 187–199.
Deegan, C., & Unerman, J. (2011). Unregulated corporate reporting decisions: considerations of systems-oriented theories. Financial Accounting Theory. London: McGraw-Hill.
Dubbink, W., Graafland, J., & Van Liedekerke, L. (2008). CSR, transparency and the role of intermediate organisations. Journal of Business Ethics, 82(2), 391–406.
Elkington, J., & Rowlands, I. H. (1999). Cannibals with forks: The triple bottom line of 21st century business. Alternatives Journal, 25(4), 42.
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2014). Effect of stakeholders’ pressure on transparency of sustainability reports within the GRI framework. Journal of Business Ethics, 122(1), 53–63.
Fombrun, C. J., & Rindova, V. P. (2000). The road to transparency: Reputation management at Royal Dutch/Shell. The Expressive Organization, 7, 7–96.
Freeman, R. E. (2015). Stakeholder theory. Wiley Encyclopedia of Management, 1–6.
Gamerschlag, R., Möller, K., & Verbeeten, F. (2011). Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review of Managerial Science, 5(2), 233–262.
Greenwood, M. (2007). Stakeholder engagement: Beyond the myth of corporate responsibility. Journal of Business Ethics, 74(4), 315–327.
Hamudiana, A., & Achmad, T. (2017). Pengaruh Tekanan Stakeholder Terhadap Transparansi Laporan Keberlanjutan Perusahaan-Perusahaan di Indonesia. Diponegoro Journal of Accounting, 6(4), 226–236.
Holder-Webb, L., Cohen, J. R., Nath, L., & Wood, D. (2009). The supply of corporate social responsibility disclosures among US firms. Journal of Business Ethics, 84(4), 497–527.
Huang, C.-L., & Kung, F.-H. (2010). Drivers of environmental disclosure and stakeholder expectation: Evidence from Taiwan. Journal of Business Ethics, 96(3), 435–451.
Jolliffe, I. T. (2002). Principal component analysis for special types of data. Springer.
Joseph, G. (2012). Ambiguous but tethered: An accounting basis for sustainability reporting. Critical Perspectives on Accounting, 23(2), 93–106.
Kaptein, M., & Van Tulder, R. (2017). Toward effective stakeholder dialogue. Business and Society Review.
KNKG. (2006). Pedoman Umum Good Corporate Governance Indonesia. Komite Nasional Kebijakan Governance.
McWilliams, A., & Siegel, D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of Management Review, 26(1), 117–127.
Rudyanto, A., & Siregar, S. V. (2016). Pengaruh Tekanan Pemangku Kepentingan dan Tata Kelola Perusahaan terhadap Kualitas Laporan Keberlanjutan. Simposium Nasional Akuntansi XIX, Lampung.
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.
Sampaio, M. S., da Silva Gomes, S. M., Bruni, A. L., & Dias Filho, J. M. (2012). Evidenciação de informações socioambientais e isomorfismo: um estudo com mineradoras brasileiras. Revista Universo Contábil, 8(1), 105–122.
Sugiyono. (2017). Metode Penelitian Bisnis: Pendekatan Kuantitatif, Kualitatif, Kombinasi, dan R&D. Alfabeta.
Suharyani, R., Ulum, I., & Jati, A. W. (2019). Pengaruh Tekanan Stakeholder dan Corporate Governance terhadap Kualitas Sustainability Report. Jurnal Akademi Akuntansi, 2(1).
Sweeney, L., & Coughlan, J. (2008). Do different industries report corporate social responsibility differently? An investigation through the lens of stakeholder theory. Journal of Marketing Communications, 14(2), 113–124.
Tagesson, T., Blank, V., Broberg, P., & Collin, S. (2009). What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations. Corporate Social Responsibility and Environmental Management, 16(6), 352–364.
Utara, V. I., Ilham, E., & Nasir, A. (2014). Pengaruh Karakteristik Perusahaan dan Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan LQ45 yang Terdaftar di BEI. Jurnal Ekonomi Universitas Riau, 22(01).
Williams, C. C. (2005). Trust diffusion: The effect of interpersonal trust on structure, function, and organizational transparency. Business & Society, 44(3), 357–368.
Alfaiz, D. R., & Aryati, T. (2019). Pengaruh Tekanan Stakeholder dan Kinerja Keuangan Terhadap Kualitas Sustainability Report dengan Komite Audit Sebagai Variabel Moderasi. Methosika: Jurnal Akuntansi Dan Keuangan Methodist, 2(2), 112–130.
Anderson, R. C., Mansi, S. A., & Reeb, D. M. (2003). Founding family ownership and the agency cost of debt. Journal of Financial Economics, 68(2), 263–285.
Asnawi, A. (2020). Nasib Warga Lakardowo, Satu Dasawarsa Hidup dengan Limbah Berbahaya. Mongabay.Co.Id/. https://www.mongabay.co.id/2020/10/25/nasib-warga-lakardowo-satu-dasawarsa-hidup-dengan-limbah-berbahaya-1/
Aziz, A. (2014). Analisis Pengaruh Good Corporate Governance (GCG) Terhadap Kualitas Pengungkapan Sustainability Report (Studi Empiris pada Perusahaan di Indonesia Periode Tahun 2011-2012). Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura, 3(2), 65–84.
Bushman, R. M., Piotroski, J. D., & Smith, A. J. (2004). What determines corporate transparency? Journal of Accounting Research, 42(2), 207–252.
Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39–48.
Dando, N., & Swift, T. (2003). Transparency and assurance minding the credibility gap. Journal of Business Ethics, 44(2), 195–200.
Deegan, C., & Gordon, B. (1996). A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research, 26(3), 187–199.
Deegan, C., & Unerman, J. (2011). Unregulated corporate reporting decisions: considerations of systems-oriented theories. Financial Accounting Theory. London: McGraw-Hill.
Dubbink, W., Graafland, J., & Van Liedekerke, L. (2008). CSR, transparency and the role of intermediate organisations. Journal of Business Ethics, 82(2), 391–406.
Elkington, J., & Rowlands, I. H. (1999). Cannibals with forks: The triple bottom line of 21st century business. Alternatives Journal, 25(4), 42.
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2014). Effect of stakeholders’ pressure on transparency of sustainability reports within the GRI framework. Journal of Business Ethics, 122(1), 53–63.
Fombrun, C. J., & Rindova, V. P. (2000). The road to transparency: Reputation management at Royal Dutch/Shell. The Expressive Organization, 7, 7–96.
Freeman, R. E. (2015). Stakeholder theory. Wiley Encyclopedia of Management, 1–6.
Gamerschlag, R., Möller, K., & Verbeeten, F. (2011). Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review of Managerial Science, 5(2), 233–262.
Greenwood, M. (2007). Stakeholder engagement: Beyond the myth of corporate responsibility. Journal of Business Ethics, 74(4), 315–327.
Hamudiana, A., & Achmad, T. (2017). Pengaruh Tekanan Stakeholder Terhadap Transparansi Laporan Keberlanjutan Perusahaan-Perusahaan di Indonesia. Diponegoro Journal of Accounting, 6(4), 226–236.
Holder-Webb, L., Cohen, J. R., Nath, L., & Wood, D. (2009). The supply of corporate social responsibility disclosures among US firms. Journal of Business Ethics, 84(4), 497–527.
Huang, C.-L., & Kung, F.-H. (2010). Drivers of environmental disclosure and stakeholder expectation: Evidence from Taiwan. Journal of Business Ethics, 96(3), 435–451.
Jolliffe, I. T. (2002). Principal component analysis for special types of data. Springer.
Joseph, G. (2012). Ambiguous but tethered: An accounting basis for sustainability reporting. Critical Perspectives on Accounting, 23(2), 93–106.
Kaptein, M., & Van Tulder, R. (2017). Toward effective stakeholder dialogue. Business and Society Review.
KNKG. (2006). Pedoman Umum Good Corporate Governance Indonesia. Komite Nasional Kebijakan Governance.
McWilliams, A., & Siegel, D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of Management Review, 26(1), 117–127.
Rudyanto, A., & Siregar, S. V. (2016). Pengaruh Tekanan Pemangku Kepentingan dan Tata Kelola Perusahaan terhadap Kualitas Laporan Keberlanjutan. Simposium Nasional Akuntansi XIX, Lampung.
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.
Sampaio, M. S., da Silva Gomes, S. M., Bruni, A. L., & Dias Filho, J. M. (2012). Evidenciação de informações socioambientais e isomorfismo: um estudo com mineradoras brasileiras. Revista Universo Contábil, 8(1), 105–122.
Sugiyono. (2017). Metode Penelitian Bisnis: Pendekatan Kuantitatif, Kualitatif, Kombinasi, dan R&D. Alfabeta.
Suharyani, R., Ulum, I., & Jati, A. W. (2019). Pengaruh Tekanan Stakeholder dan Corporate Governance terhadap Kualitas Sustainability Report. Jurnal Akademi Akuntansi, 2(1).
Sweeney, L., & Coughlan, J. (2008). Do different industries report corporate social responsibility differently? An investigation through the lens of stakeholder theory. Journal of Marketing Communications, 14(2), 113–124.
Tagesson, T., Blank, V., Broberg, P., & Collin, S. (2009). What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations. Corporate Social Responsibility and Environmental Management, 16(6), 352–364.
Utara, V. I., Ilham, E., & Nasir, A. (2014). Pengaruh Karakteristik Perusahaan dan Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan LQ45 yang Terdaftar di BEI. Jurnal Ekonomi Universitas Riau, 22(01).
Williams, C. C. (2005). Trust diffusion: The effect of interpersonal trust on structure, function, and organizational transparency. Business & Society, 44(3), 357–368.
Unduhan
Diterbitkan
2022-04-28
Terbitan
Bagian
Articles
Cara Mengutip
Pengaruh Tekanan Stakeholder terhadap Transparansi Laporan Keberlanjutan. (2022). Jurnal Ilmiah Akuntansi Dan Finansial Indonesia, 5(2), 1-16. https://doi.org/10.31629/jiafi.v5i2.4202
