PENGUNGKAPAN KEBERLANJUTAN PERUSAHAAN MANUFAKTUR: PERAN UKURAN DEWAN KOMISARIS, DEWAN DIREKSI DAN KOMITE AUDIT SEBAGAI KOMPONEN TATA KELOLA
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Keywords:
Laporan Keberlanjutan, Ukuran Dewan Komisaris, Ukuran Direksi, Ukuran Komite Audit, Teori Pemangku Kepentingan, Teori Legitimasi
Abstract
Penelitian ini bertujuan untuk menguji pengaruh ukuran dewan komisaris, direksi, dan komite audit terhadap laporan keberlanjutan. Sementara ukuran perusahaan dan leverage sebagai variabel kontrol. Populasi dalam penelitian ini adalah perusahaan di Indonesia yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2023. Metode yang digunakan untuk pengambilan sampel adalah purposive sampling, menghasilkan sampel akhir sebanyak 96 observasi perusahaan-tahun. Penelitian ini menggunakan regresi berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa ukuran dewan komisaris,direksi,dan komite audit berpengaruh positif terhadap laporan keberlanjutan perusahaan.
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References
Aliniar, D., & Wahyuni, S. (2017). Pengaruh Mekanisme Good Corporate Governance (GCG) Dan Ukuran Perusahaan Terhadap Kualitas Pengungkapan Sustainability Report Pada Perusahaan Terdaftar Di BEI. Jurnal Universitas Muhammadiyah Purwokerto, 15(1).
Aliyu, U. S. (2019). Board characteristic and corporate environmental reporting in Nigeria. Asian Journal of Accounting Research, 4(1), 2–17. https://doi.org/10.1108/AJAR-09-2018-0030
Alta’any, M., Tauringana, V., Zalata, A., & Achiro, L. O. (2024). Unpacking sustainability reporting dimensions: the impact of board characteristics. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-09-2023-0568
Altamirano, M. A., & Sloley, A. A. (2023). Corporate Governance (pp. 1–11). https://doi.org/10.4018/978-1-6684-6845-6.ch001
Anyigbah, E., Kong, Y., Edziah, B. K., Ahoto, A. T., & Ahiaku, W. S. (2023). Board Characteristics and Corporate Sustainability Reporting: Evidence from Chinese Listed Companies. Sustainability, 15(4), 3553. https://doi.org/10.3390/su15043553
Appuhami, R., & Tashakor, S. (2017). The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms. Australian Accounting Review, 27(4), 400–420. https://doi.org/10.1111/auar.12170
Aprilia, A. (2021). Waste Management in Indonesia and Jakarta: Challenges and Way Forward.
Baatwah, S. R., Bajaher, M., & Asiri, M. (2023). Board of directors, COVID-19, and corporate social responsibility monetary performance: direct and interaction effects analysis. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-07-2023-0430
Badan Pusat Statistik. (2017). Pertumbuhan Produksi Industri Manufaktur Besar dan Sedang Triwulan IV tahun 2017.
Buallay, A., & Al-Ajmi, J. (2019). The role of audit committee attributes in corporate sustainability reporting. Journal of Applied Accounting Research, 21(2), 249–264. https://doi.org/10.1108/JAAR-06-2018-0085
Cancela, B. L., Neves, M. E. D., Rodrigues, L. L., & Gomes Dias, A. C. (2020). The influence of corporate governance on corporate sustainability: new evidence using panel data in the Iberian macroeconomic environment. International Journal of Accounting & Information Management, 28(4), 785–806. https://doi.org/10.1108/IJAIM-05-2020-0068
Chadha, G., & Singhania, M. (2024). Demystifying the influence of debt providers’ preferences on sustainability reporting: a firm-level meta-analytical inquiry. Environmental Science and Pollution Research, 31(10), 14704–14747. https://doi.org/10.1007/s11356-023-31552-y
Clarke, T. (2022). Comparative Corporate Governance. Routledge. https://doi.org/10.4324/9780429294648
Deigh, L., Farquhar, J., & Robson, J. (2020). Building Legitimacy for CSR in Banking through Marketing Communications: Enlightenment from Sub-Saharan Africa: An Abstract (pp. 209–210). https://doi.org/10.1007/978-3-030-42545-6_59
Detthamrong, U., Chancharat, N., & Vithessonthi, C. (2017). Corporate governance, capital structure and firm performance: Evidence from Thailand. Research in International Business and Finance, 42, 689–709. https://doi.org/10.1016/j.ribaf.2017.07.011
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
Gebrayel, E., Jarrar, H., Salloum, C., & Lefebvre, Q. (2018). Effective association between audit committees and the internal audit function and its impact on financial reporting quality: Empirical evidence from Omani listed firms. International Journal of Auditing, 22(2), 197–213. https://doi.org/10.1111/ijau.12113
Hu, M., & Loh, L. (2018). Board Governance and Sustainability Disclosure: A Cross-Sectional Study of Singapore-Listed Companies. Sustainability, 10(7), 2578. https://doi.org/10.3390/su10072578
Ika, S. R., Nugroho, J. P., Achmad, N., & Widagdo, A. K. (2021). The impact of corporate governance on environmental reporting: Evidence from the Indonesian manufacturing industry. IOP Conference Series: Earth and Environmental Science, 739(1), 012030. https://doi.org/10.1088/1755-1315/739/1/012030
Jain, T., & Zaman, R. (2020). When Boards Matter: The Case of Corporate Social Irresponsibility. British Journal of Management, 31(2), 365–386. https://doi.org/10.1111/1467-8551.12376
Jizi, M. (2017). The Influence of Board Composition on Sustainable Development Disclosure. Business Strategy and the Environment, 26(5), 640–655. https://doi.org/10.1002/bse.1943
Katamba, D., & Nkiko, C. M. (2017). The CSR Communications and Reporting Landscape in Developing Countries (pp. 343–358). https://doi.org/10.1007/978-3-319-44700-1_19
Kivits, R., & Sawang, S. (2021). Stakeholder Theory (pp. 1–8). https://doi.org/10.1007/978-3-030-70428-5_1
Leal Filho, W., Coronado-Marín, A., Salvia, A. L., Silva, F. F., Wolf, F., LeVasseur, T., Kirrane, M. J., Doni, F., Paço, A., Blicharska, M., Schmitz, M., Grahl, A. T., & Moggi, S. (2022). International Trends and Practices on Sustainability Reporting in Higher Education Institutions. Sustainability, 14(19), 12238. https://doi.org/10.3390/su141912238
Li, J. (2019). Moral capital and organizational legitimacy. In China’s Quest for Innovation (pp. 149–168). Routledge. https://doi.org/10.4324/9781351019743-8
Lucia, L., & Panggabean, R. R. (2018). THE EFFECT OF FIRM’S CHARACTERISTIC AND CORPORATE GOVERNANCE TO SUSTAINABILITY REPORT DISCLOSURE. SEEIJ (Social Economics and Ecology International Journal), 5(1).
Mahmood, Z., Kouser, R., Ali, W., Ahmad, Z., & Salman, T. (2018). Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study. Sustainability, 10(1), 207. https://doi.org/10.3390/su10010207
Manap, M. I. A., Ya’, N. S., acob, N. A., & Alrazi, B. (2022). Audit committee competencies and corporate disclosure transparency of Malaysian government linked companies. International Journal of Public Sector Performance Management, 10(2/3), 345. https://doi.org/10.1504/IJPSPM.2022.126238
Manetti, G., & Bellucci, M. (2017). Stakeholder and legitimacy frameworks as applied to Behavioural Accounting Research. In The Routledge Companion to Behavioural Accounting Research (pp. 83–100). Routledge. https://doi.org/10.4324/9781315710129-7
Martins, A., Gomes, D., & Branco, M. C. (2020). Managing Corporate Social and Environmental Disclosure: An Accountability vs. Impression Management Framework. Sustainability, 13(1), 296. https://doi.org/10.3390/su13010296
Nguyen, T. H., Vu, Q. T., Nguyen, D. M., & Le, H. L. (2021). Factors Influencing Corporate Social Responsibility Disclosure and Its Impact on Financial Performance: The Case of Vietnam. Sustainability, 13(15), 8197. https://doi.org/10.3390/su13158197
Nsour, M. F., & Al-Rjoub, S. A. M. (2022). Building a corporate governance index (JCGI) for an emerging market: case of Jordan. International Journal of Disclosure and Governance, 19(2), 232–248. https://doi.org/10.1057/s41310-021-00139-9
Osobajo, O. A., Oke, A., Lawani, A., Omotayo, T. S., Ndubuka-McCallum, N., & Obi, L. (2022). Providing a Roadmap for Future Research Agenda: A Bibliometric Literature Review of Sustainability Performance Reporting (SPR). Sustainability, 14(14), 8523. https://doi.org/10.3390/su14148523
PWC Indonesia. (2023). The Most Recent State and Future Directions of Sustainability Reporting Indonesia.
Restu, M., Yuliandri, W. S., & Nurbaiti, A. (2017). PENGARUH UKURAN DEWAN KOMISARIS, PROPORSI DEWAN KOMISARIS INDEPENDEN DAN UKURAN KOMITE AUDITTERHADAPPENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY(Studi Kasus pada Perusahaan BUMN yang Terdaftar di Bursa Efek IndonesiaPeriode 2013-2016). E-Proceeding of Management, 4(3).
Rudyanto, A., & Veronica Siregar, S. (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
Singh, K., & Sultan, I. (2017). Framework for Sustainability Performance Assessment for Manufacturing Processes- A Review. IOP Conference Series: Earth and Environmental Science, 73, 012029. https://doi.org/10.1088/1755-1315/73/1/012029
Sofa, F. N., & Respati, N. W. (2020). Ukuran Perusahaan terhadap Pengungkapan Sustainability Report ( Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017 ). Jurnal Ekonomi Dan Bisnis, 13(1).
Tran, M., Beddewela, E., & Ntim, C. G. (2021). Governance and sustainability in Southeast Asia. Accounting Research Journal, 34(6), 516–545. https://doi.org/10.1108/ARJ-05-2019-0095
Trisnawati, R., Wardati, S. D., & Putri, E. (2022). The Influence of Majority Ownership, Profitability, Size of the Board of Directors, and Frequency of Board of Commissioners Meetings on Sustainability Report Disclosure. Riset Akuntansi Dan Keuangan Indonesia, 94–104. https://doi.org/10.23917/reaksi.v7i1.17783
Wahyudi, S. M. (2021). The Effect of Corporate Governance and Company Characteristics on Disclosure of Sustainability Report Companies. European Journal of Business and Management Research, 6(4), 94–99. https://doi.org/10.24018/ejbmr.2021.6.4.929
Wang, M.-C. (2017). The Relationship between Firm Characteristics and the Disclosure of Sustainability Reporting. Sustainability, 9(4), 624. https://doi.org/10.3390/su9040624
Wijayanti, R., & Setiawan, D. (2023). The role of the board of directors and the sharia supervisory board on sustainability reports. Journal of Open Innovation: Technology, Market, and Complexity, 9(3), 100083. https://doi.org/10.1016/j.joitmc.2023.100083
Wijayanti, R., & Setiawan, D. (2024). The Nexus Between Board Diversity and Sustainability Reporting: The Moderating Role of Supervisory Effectiveness and Quality in a Two-Tier Board System. Sage Open, 14(3). https://doi.org/10.1177/21582440241259159
Yadav, P., & Jain, A. (2023). Sustainability disclosures and corporate boards: a stakeholder approach to decision-making. Journal of Applied Accounting Research, 24(5), 1027–1047. https://doi.org/10.1108/JAAR-10-2022-0279
Aliniar, D., & Wahyuni, S. (2017). Pengaruh Mekanisme Good Corporate Governance (GCG) Dan Ukuran Perusahaan Terhadap Kualitas Pengungkapan Sustainability Report Pada Perusahaan Terdaftar Di BEI. Jurnal Universitas Muhammadiyah Purwokerto, 15(1).
Aliyu, U. S. (2019). Board characteristic and corporate environmental reporting in Nigeria. Asian Journal of Accounting Research, 4(1), 2–17. https://doi.org/10.1108/AJAR-09-2018-0030
Aliyu, U. S. (2019). Board characteristic and corporate environmental reporting in Nigeria. Asian Journal of Accounting Research, 4(1), 2–17. https://doi.org/10.1108/AJAR-09-2018-0030
Alta’any, M., Tauringana, V., Zalata, A., & Achiro, L. O. (2024). Unpacking sustainability reporting dimensions: the impact of board characteristics. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-09-2023-0568
Altamirano, M. A., & Sloley, A. A. (2023). Corporate Governance (pp. 1–11). https://doi.org/10.4018/978-1-6684-6845-6.ch001
Anyigbah, E., Kong, Y., Edziah, B. K., Ahoto, A. T., & Ahiaku, W. S. (2023). Board Characteristics and Corporate Sustainability Reporting: Evidence from Chinese Listed Companies. Sustainability, 15(4), 3553. https://doi.org/10.3390/su15043553
Appuhami, R., & Tashakor, S. (2017). The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms. Australian Accounting Review, 27(4), 400–420. https://doi.org/10.1111/auar.12170
Aprilia, A. (2021). Waste Management in Indonesia and Jakarta: Challenges and Way Forward.
Baatwah, S. R., Bajaher, M., & Asiri, M. (2023). Board of directors, COVID-19, and corporate social responsibility monetary performance: direct and interaction effects analysis. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-07-2023-0430
Badan Pusat Statistik. (2017). Pertumbuhan Produksi Industri Manufaktur Besar dan Sedang Triwulan IV tahun 2017.
Buallay, A., & Al-Ajmi, J. (2019). The role of audit committee attributes in corporate sustainability reporting. Journal of Applied Accounting Research, 21(2), 249–264. https://doi.org/10.1108/JAAR-06-2018-0085
Cancela, B. L., Neves, M. E. D., Rodrigues, L. L., & Gomes Dias, A. C. (2020). The influence of corporate governance on corporate sustainability: new evidence using panel data in the Iberian macroeconomic environment. International Journal of Accounting & Information Management, 28(4), 785–806. https://doi.org/10.1108/IJAIM-05-2020-0068
Chadha, G., & Singhania, M. (2024). Demystifying the influence of debt providers’ preferences on sustainability reporting: a firm-level meta-analytical inquiry. Environmental Science and Pollution Research, 31(10), 14704–14747. https://doi.org/10.1007/s11356-023-31552-y
Clarke, T. (2022). Comparative Corporate Governance. Routledge. https://doi.org/10.4324/9780429294648
Deigh, L., Farquhar, J., & Robson, J. (2020). Building Legitimacy for CSR in Banking through Marketing Communications: Enlightenment from Sub-Saharan Africa: An Abstract (pp. 209–210). https://doi.org/10.1007/978-3-030-42545-6_59
Detthamrong, U., Chancharat, N., & Vithessonthi, C. (2017). Corporate governance, capital structure and firm performance: Evidence from Thailand. Research in International Business and Finance, 42, 689–709. https://doi.org/10.1016/j.ribaf.2017.07.011
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
Gebrayel, E., Jarrar, H., Salloum, C., & Lefebvre, Q. (2018). Effective association between audit committees and the internal audit function and its impact on financial reporting quality: Empirical evidence from Omani listed firms. International Journal of Auditing, 22(2), 197–213. https://doi.org/10.1111/ijau.12113
Hu, M., & Loh, L. (2018). Board Governance and Sustainability Disclosure: A Cross-Sectional Study of Singapore-Listed Companies. Sustainability, 10(7), 2578. https://doi.org/10.3390/su10072578
Ika, S. R., Nugroho, J. P., Achmad, N., & Widagdo, A. K. (2021). The impact of corporate governance on environmental reporting: Evidence from the Indonesian manufacturing industry. IOP Conference Series: Earth and Environmental Science, 739(1), 012030. https://doi.org/10.1088/1755-1315/739/1/012030
Jain, T., & Zaman, R. (2020). When Boards Matter: The Case of Corporate Social Irresponsibility. British Journal of Management, 31(2), 365–386. https://doi.org/10.1111/1467-8551.12376
Jizi, M. (2017). The Influence of Board Composition on Sustainable Development Disclosure. Business Strategy and the Environment, 26(5), 640–655. https://doi.org/10.1002/bse.1943
Katamba, D., & Nkiko, C. M. (2017). The CSR Communications and Reporting Landscape in Developing Countries (pp. 343–358). https://doi.org/10.1007/978-3-319-44700-1_19
Kivits, R., & Sawang, S. (2021). Stakeholder Theory (pp. 1–8). https://doi.org/10.1007/978-3-030-70428-5_1
Leal Filho, W., Coronado-Marín, A., Salvia, A. L., Silva, F. F., Wolf, F., LeVasseur, T., Kirrane, M. J., Doni, F., Paço, A., Blicharska, M., Schmitz, M., Grahl, A. T., & Moggi, S. (2022). International Trends and Practices on Sustainability Reporting in Higher Education Institutions. Sustainability, 14(19), 12238. https://doi.org/10.3390/su141912238
Li, J. (2019). Moral capital and organizational legitimacy. In China’s Quest for Innovation (pp. 149–168). Routledge. https://doi.org/10.4324/9781351019743-8
Lucia, L., & Panggabean, R. R. (2018). THE EFFECT OF FIRM’S CHARACTERISTIC AND CORPORATE GOVERNANCE TO SUSTAINABILITY REPORT DISCLOSURE. SEEIJ (Social Economics and Ecology International Journal), 5(1).
Mahmood, Z., Kouser, R., Ali, W., Ahmad, Z., & Salman, T. (2018). Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study. Sustainability, 10(1), 207. https://doi.org/10.3390/su10010207
Manap, M. I. A., Ya’, N. S., acob, N. A., & Alrazi, B. (2022). Audit committee competencies and corporate disclosure transparency of Malaysian government linked companies. International Journal of Public Sector Performance Management, 10(2/3), 345. https://doi.org/10.1504/IJPSPM.2022.126238
Manetti, G., & Bellucci, M. (2017). Stakeholder and legitimacy frameworks as applied to Behavioural Accounting Research. In The Routledge Companion to Behavioural Accounting Research (pp. 83–100). Routledge. https://doi.org/10.4324/9781315710129-7
Martins, A., Gomes, D., & Branco, M. C. (2020). Managing Corporate Social and Environmental Disclosure: An Accountability vs. Impression Management Framework. Sustainability, 13(1), 296. https://doi.org/10.3390/su13010296
Nguyen, T. H., Vu, Q. T., Nguyen, D. M., & Le, H. L. (2021). Factors Influencing Corporate Social Responsibility Disclosure and Its Impact on Financial Performance: The Case of Vietnam. Sustainability, 13(15), 8197. https://doi.org/10.3390/su13158197
Nsour, M. F., & Al-Rjoub, S. A. M. (2022). Building a corporate governance index (JCGI) for an emerging market: case of Jordan. International Journal of Disclosure and Governance, 19(2), 232–248. https://doi.org/10.1057/s41310-021-00139-9
Osobajo, O. A., Oke, A., Lawani, A., Omotayo, T. S., Ndubuka-McCallum, N., & Obi, L. (2022). Providing a Roadmap for Future Research Agenda: A Bibliometric Literature Review of Sustainability Performance Reporting (SPR). Sustainability, 14(14), 8523. https://doi.org/10.3390/su14148523
PWC Indonesia. (2023). The Most Recent State and Future Directions of Sustainability Reporting Indonesia.
Restu, M., Yuliandri, W. S., & Nurbaiti, A. (2017). PENGARUH UKURAN DEWAN KOMISARIS, PROPORSI DEWAN KOMISARIS INDEPENDEN DAN UKURAN KOMITE AUDITTERHADAPPENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY(Studi Kasus pada Perusahaan BUMN yang Terdaftar di Bursa Efek IndonesiaPeriode 2013-2016). E-Proceeding of Management, 4(3).
Rudyanto, A., & Veronica Siregar, S. (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
Singh, K., & Sultan, I. (2017). Framework for Sustainability Performance Assessment for Manufacturing Processes- A Review. IOP Conference Series: Earth and Environmental Science, 73, 012029. https://doi.org/10.1088/1755-1315/73/1/012029
Sofa, F. N., & Respati, N. W. (2020). Ukuran Perusahaan terhadap Pengungkapan Sustainability Report ( Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017 ). Jurnal Ekonomi Dan Bisnis, 13(1).
Tran, M., Beddewela, E., & Ntim, C. G. (2021). Governance and sustainability in Southeast Asia. Accounting Research Journal, 34(6), 516–545. https://doi.org/10.1108/ARJ-05-2019-0095
Trisnawati, R., Wardati, S. D., & Putri, E. (2022). The Influence of Majority Ownership, Profitability, Size of the Board of Directors, and Frequency of Board of Commissioners Meetings on Sustainability Report Disclosure. Riset Akuntansi Dan Keuangan Indonesia, 94–104. https://doi.org/10.23917/reaksi.v7i1.17783
Wahyudi, S. M. (2021). The Effect of Corporate Governance and Company Characteristics on Disclosure of Sustainability Report Companies. European Journal of Business and Management Research, 6(4), 94–99. https://doi.org/10.24018/ejbmr.2021.6.4.929
Wang, M.-C. (2017). The Relationship between Firm Characteristics and the Disclosure of Sustainability Reporting. Sustainability, 9(4), 624. https://doi.org/10.3390/su9040624
Wijayanti, R., & Setiawan, D. (2023). The role of the board of directors and the sharia supervisory board on sustainability reports. Journal of Open Innovation: Technology, Market, and Complexity, 9(3), 100083. https://doi.org/10.1016/j.joitmc.2023.100083
Wijayanti, R., & Setiawan, D. (2024). The Nexus Between Board Diversity and Sustainability Reporting: The Moderating Role of Supervisory Effectiveness and Quality in a Two-Tier Board System. Sage Open, 14(3). https://doi.org/10.1177/21582440241259159
Yadav, P., & Jain, A. (2023). Sustainability disclosures and corporate boards: a stakeholder approach to decision-making. Journal of Applied Accounting Research, 24(5), 1027–1047. https://doi.org/10.1108/JAAR-10-2022-0279
Aliniar, D., & Wahyuni, S. (2017). Pengaruh Mekanisme Good Corporate Governance (GCG) Dan Ukuran Perusahaan Terhadap Kualitas Pengungkapan Sustainability Report Pada Perusahaan Terdaftar Di BEI. Jurnal Universitas Muhammadiyah Purwokerto, 15(1).
Aliyu, U. S. (2019). Board characteristic and corporate environmental reporting in Nigeria. Asian Journal of Accounting Research, 4(1), 2–17. https://doi.org/10.1108/AJAR-09-2018-0030
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2025-07-28
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