Kontribusi Karakteristik Perusahaan Dan Corporate Governance Terhadap Publikasi Sustainability Report

Abstract

Sustainability report is a voluntary report to present corporate responsibility on social, economy, and environment aspects. There are about 47.1% of the company's mining industry makes voluntary sustainability reporting. The purpose of this study was to determine the effect of profitability, leverage, size of the company, the board of directors, audit committee, and governance committee toward sustainability report publication. The population of the study is the entire mining industry companies listed in Indonesia Stock Exchange from 2011 to 2013. Using purposive sampling technique, the study collected data from 17 companies. There are 51 annual reports as unit of analysis in 2011-2013. This study used logistics regression as an analysis method. The results show that the variable profitability, firm size, and governance committee, contribute positively to the publication of sustainability report. Leverage, the board of directors and audit committee does not affect the sustainability report publication. Future research should pay attention to the quality of sustainability report disclosure based on GRI guidelines. And then use a different measurements as a proxy of variables or consider economic factors, such as exchange rate, interest rate, or the rate of inflation to produce better research.

Analyzing the Determinants of Disclosures of Sustainability Report on LQ45 Companies

“…The result shows that leverage does not affect sustainability report disclosure (H2 is rejected). Companies which have a high degree of leverage disclose the extensive information to meet the information needs of stakeholders by disclosing the sustainability reports (Khafid & Mulyaningsih, 2015). The extensive information can be used to eliminate creditor doubts about fulfilling company obligations to creditors.…”

Pengaruh Ukuran Perusahaan dan Corporate Governance Terhadap Konerja Keuangan Dengan Pengungkapan Sustaunability Report Sebagai Variabel Intervening

“…Kerusakan lingkungan yang terjadi akibat aktivitas bisnis perusahaan memberitahu kita bahwa perusahaan-perusahaan yang tengah berkembang di Indonesia masih banyak yang kurang peduli akan kerugian yang harus ditanggung oleh masyarakat aktibat aktivitas bisnisnya (Aniktia dan Khafid, 2015). Menurut Christine Koblun (2015), banyak kasus kerusakan lingkungan yang terjadi di dunia, perusahaan yang tidak ramah lingkungan memiliki bisnis yang tidak akan berlangsung lama karena citra perusahaan di mata pelanggan dan masyarakat akan menjadi buruk jika terjadi kasus yang terkait dengan kerusakan lingkungan (Prahadi, 2015).…”

“…Kinerja keuangan dapat memberikan gambaran tentang bagaimana kondisi suatu perusahaan. Perusahaan dengan kemampuan menghasilkan laba yang tinggi akan mempunyai kinerja keuangan yang kuat sehingga memiliki kemampuan lebih untuk melakukan program tanggung jawab sosial dan lingkungan beserta pengungkapannya (Aniktia dan Khafid, 2015 Variabel independen yang digunakan dalam penelitian ini adalah: (1) Ukuran perusahaan yang difokuskan pada total asset (X 1 ); dan (2) Corporate Governance yang difokuskan pada komite audit (X 2 ) dan dewan direksi (X 3 ).…”

The Impact of Governance Effectiveness and Company Size on Environmental Performance

“…In recent years, some companies in Indonesia have begun to balance between profit orientation and environmental improvement (Idah, 2013). Therefore, companies in addition to carrying out activities to earn profits or profits must also have a social responsibility to help solve social problems related to where the company is located (Khafid & Mulyaningsih, 2015).…”

“…Environmental damage caused by the company's business activities tells us that there are still many companies that are developing in Indonesia that are less concerned about the losses that must be borne by the community as a result of their business activities (Aniktia & Khafid, 2015). According to Koblun (2015), many cases of environmental damage occur in the world, companies that are not environmentally friendly have a business that will not last long because the company's image in the eyes of customers and society will be bad if there are cases related to environmental damage (Prahadi, 2015 ) Social and environmental issues circulating in the community make the company carry out various social activities and need to disclose them in sustainability reporting (Adhipradana & Daljono, 2014).…”