Analisis Faktor-Faktor Yang Memengaruhi Kualitas Pengungkapan Sustainability Report
Keywords:
Tekanan Pemangku Kepentingan, Ownership Concentration, Kualitas Pengungkapan Sustainability ReportAbstract
Penelitian ini ialah penelitian kuantitatif yang diintensikan untuk menganalisis faktor-faktor yang memengaruhi kualitas pengungkapan sustainability report pada perusahaan yang listing di Bursa Efek Indonesia periode 2017-2019. Penelitian ini memakai data sekunder seperti laporan keberlanjutan serta laporan tahunan perusahaan. Sampel penelitian berjumlah 36 perusahaan. Pengujian hipotesis pada penelitian ini memakai Analisis Regresi Linear Berganda melalui program SPSS. Hasil analisis data membuktikan bahwa (1) environmentally sensitivie industries mempunyai pengaruh positif dan signifikan terhadap kualitas pengungkapan sustainability report, (2) customer proximity indutries mempunyai pengaruh positif dan signifikan terhadap kualitas pengungkapan sustainability report, (3) employee-oriented industries tidak mempunyai pengaruh signifikan terhadap kualitas pengungkapan sustainability report, (4) ownership concentration tidak berpengaruh signifikan terhadap kualitas pengungkapan sustainability report, (5) variabel kontrol yakni firm size berpengaruh negatif dan signifikan terhadap kualitas pengungkapan sustainability report, sementara leverage, company age, dan profitabilitas tidak berpengaruh signifikan terhadap kualitas pengungkapan sustainability report.
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