Sustainability Report Quality: Effect of Media Exposure, Stakeholder Pressure, Audit Committee
Keywords:
Sustainability Report Quality, Media Exposure, Stakeholder Pressure, Audit CommitteeAbstract
Sustainability report is denoted as the measurement and disclosure of company’s efforts as an obligation to stakeholders, encompassing the company's progress towards sustainable development objectives. The evaluation of sustainability report quality is established by the GRI Standard, the more indicators that are disclosed, the better the quality of the sustainability report. The objective of this study is to ascertain the influence of media exposure, stakeholder pressure, and audit committee on sustainability report’s quality. The study was carried out using SRI-KEHATI index firms in 2022 on IDX. The sampling approach utilized was non-probability sampling employing purposive sampling technique, so that 63 observations were obtained. Data collection using non-participant observation method, by utilizing SPSS and applying multiple linear regression analysis techniques. The test outcomes reveal that media exposure, environmental pressure, consumer pressure, and audit committee contribute positively to sustainability report’s quality. Concurrently, employee pressure does not influence sustainability report quality and shareholder pressure exerts a detrimental impact on sustainability report quality. The implications of this research support theories of stakeholder and legitimacy, and help users of sustainability report information or stakeholders, especially investors, creditors, and the public in determining the company's sustainability report quality.
References
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Arshad, H., & Vakhidulla, Z. (2011). Determinants of CSR Disclosure in the Swedish Setting : Effect of firm/ industry characteristics along with media exposure on CSR Disclosure practices. Lund University, 68.
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Oncioiu, I., Petrescu, A. G., Bîlcan, F. R., Petrescu, M., Popescu, D. M., & Anghel, E. (2020). Corporate sustainability reporting and financial performance. Sustainability (Switzerland), 12(10), 1–13. https://doi.org/10.3390/su12104297
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Permadiswara, K. Y., & Sujana, I. K. (2018). Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Manajemen dan Media Exposure Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 25(1), 716.
Pizzi, S., Moggi, S., Caputo, F., & Rosato, P. (2021). Social media as stakeholder engagement tool: CSR communication failure in the oil and gas sector. Corporate Social Responsibility and Environmental Management, 28(2), 849– 859. https://doi.org/10.1002/csr.2094
Putri, K., Dharma, F., & Sukmasari, D. (2020). Faktor yang Mempengaruhi Pengungkapan CSR, Sebuah Study Empiris Perusahaan Manufaktur. Jurnal Akuntansi dan Keuangan, 25(2), 172-186.
Putri, N. A., & NR, E. (2023). Pengaruh Tekanan Karyawan, Tekanan Pemegang Saham dan Gender Diversity terhadap Kualitas Sustainability Report. Jurnal Eksplorasi Akuntansi, 5(4), 1478–1496. https://doi.org/10.24036/jea.v5i4.1019
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Ruhiyat, E., Rahman Hakim, D., & Handy, I. (2022). Does Stakeholder Pressure Determine Sustainability Reporting Disclosure? : Evidence From High-Level Governance Companies. Jurnal Reviu Akuntansi Dan Keuangan, 12(2), 416– 437. https://doi.org/10.22219/jrak.v12i2.21926
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Selfiani, & Purwanti, A. (2020). The Effect of Sustainability Reporting, Corporate Culture and ISO 14000 Toward Corporate Financial Performance with GCG as Moderating Variables. International Journal of Business, Economics and Law, 21(5), 161–172.
Sriningsih, S., & Wahyuningrum, I. F. S. (2022). Pengaruh Comprehensive Stakeholder Pressure dan Good Corporate Governance terhadap Kualitas Sustainability Report. Owner, 6(1), 813–827. https://doi.org/10.33395/owner.v6i1.680
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Tizmi, S., Luthan, E., & Rahman, A. (2022). Kualitas Laporan Keberlanjutan: Eksistensi dari Media dan Industri. E-Jurnal Akuntansi, 32(2), 3750. https://doi.org/10.24843/eja.2022.v32.i02.p12
Widagdo, A. K., Rahanyamtel, B. A., & Ika, S. R. (2022). The impact of audit committee characteristics, financial performance, and listing age on greenhouse gas emission disclosures of highly emitted industry in Indonesia. IOP Conference Series: Earth and Environmental Science, 1016(1). https://doi.org/10.1088/1755-1315/1016/1/012047
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.
Alfariz, R., & Widiastuti, H. (2021). The Influence of Media Exposure, Managerial Ownership, and the Indonesia Sustainability Reporting Award on Corporate Social Responsibility (CSR) Disclosure. Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020), 176(ICoSIAMS 2020), 259–266. https://doi.org/10.2991/aer.k.210121.036
Aniktia, R., & Khafid, M. (2015). Pengaruh Mekanisme Good Corporate Governance dan Kinerja Keuangan Terhadap Pengungkapan Sustainability Report. Accounting Analysisi Journal, 4(3), 1–10.
Antara, D. M. D. J., Putri, I. G. A. M. A. D., Ratnadi, N. M. D., & Wirawati, N. G. P. (2020). Effect of Firm Size, Leverage, and Environmental Performance on Sustainability Reporting. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(1), 40-46.
Arikarsita, N. W., & Wirakusuma, M. G. (2020). Kinerja Lingkungan, Kepemilikan Manajemen, Media Exposure dan Corporate Social Responsibility Disclosure. E-Jurnal Akuntansi, 30(12), 3096-3109.
Arshad, H., & Vakhidulla, Z. (2011). Determinants of CSR Disclosure in the Swedish Setting : Effect of firm/ industry characteristics along with media exposure on CSR Disclosure practices. Lund University, 68.
Dihni, V., A., (2022). Indonesia Hasilkan 60 Juta Ton Limbah B3 Pada 2021. Diakses pada: 13 Oktober 2023 melalui https://databoks.katadata.co.id/datapublish/2022/02/09/indonesia-hasilkan-60-juta-ton-limbah-b3-pada-2021
Direktorat Jenderal Pengelolaan Sampah, Limbah dan B3 Kementerian Lingkungan Hidup dan Kehutanan. (2022). Carbon Waste Management to Reduce GreenHouse Gas From Landfill in Industrial Activity. Diakses pada: 13 Oktober 2023 melalui https://pslb3.menlhk.go.id/portal/read/carbon-waste-management-to-reduce-green-house-gas-from-landfill-in-industrial-activity
Dissanayake, D., Tilt, C., & Qian, W. (2019). Factors influencing sustainability reporting by Sri Lankan companies. Pacific Accounting Review, 31(1), 84– 109. https://doi.org/10.1108/PAR-10-2017-0085
Dowling, J., & Pfeffer, J. (1975). Pacific Sociological Association Organizational Legitimacy: Social Values and Organizational Behavior. Source: The Pacific Sociological Review, 18(1), 122–136.
Eichenbaum, M. S., Rebelo, S., & Trabandt, M. (2020). The Macroeconomics of Epidemics. National Bureau of Economic Research. The macroeconomics of epidemics National Bureau of Economic Research.
Freeman, R. E. (2015). Stakeholder Theory. Wiley Encyclopedia of Management, 1–6. https://doi.org/10.1002/9781118785317.weom020179
Global Reporting Initiative. (2000). G3 Sustainability Reporting Guidelines. Diakses pada 15 Juli 2023 melalui www.globalreporting.org
Global Reporting Initiative. (2017). Global Reporting Initiative (GRI) Standards. Diakses pada 15 Juli 2023 melalui www.globalreporting.org
Henriques, R., Gaio, C., & Costa, M. (2022). Sustainability Reporting Quality and Stakeholder Engagement Assessment: The Case of the Paper Sector at the Iberian Level. Sustainability (Switzerland), 14(21), 1–14. https://doi.org/10.3390/su142114404
Indonesia Stock Exchange. Panduan Go Public. Diakses pada: 20 Agustus 2023 melalui https://www.idx.co.id/Portals/0/StaticData/Information/ForCompany/Panduan-Go-Public.pdf
Lodhia, S., Kaur, A., & Stone, G. (2020). The use of social media as a legitimation tool for sustainability reporting: A study of the top 50 Australian Stock Exchange (ASX) listed companies. Meditari Accountancy Research, 28(4), 613–632. https://doi.org/10.1108/MEDAR-09-2019-0566
Lulu, C. L. (2021). Stakeholder Pressure and the Quality of Sustainability Report: Evidence From Indonesia. Journal of Accounting, Entrepreneurship and Financial Technology (Jaef), 2(1), 53–72. https://doi.org/10.37715/jaef.v2i1.1864
Lumbanrau, R. E. (2021). ‘Di mana ada tambang di situ ada penderitaan dan kerusakan lingkungan’, nelangsa warga dan alam di lingkar tambang. https://www.bbc.com/indonesia/indonesia-57346840
Mashuri, A. A. S., & Ermaya, H. N. L. (2020). The Effect of Tax Aggressiveness and Media Exposure on Corporate Social Responsibility Disclosure with Profitability as Moderated Variables. 124(47), 16–28. https://doi.org/10.2991/aebmr.k.200305.047
Natalia, O., & Wahidahwati, W. (2016). Faktor-faktor yang mempengaruhi tingkat pengungkapan sustainability report. Jurnal Ilmu dan Riset Akuntansi (JIRA), 5(11).
Oncioiu, I., Petrescu, A. G., Bîlcan, F. R., Petrescu, M., Popescu, D. M., & Anghel, E. (2020). Corporate sustainability reporting and financial performance. Sustainability (Switzerland), 12(10), 1–13. https://doi.org/10.3390/su12104297
Otoritas Jasa Keuangan. (2017). Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik. Diakses pada: 16 Juli 2023 melalui https://ojk.go.id/id/regulasi/Pages/Penerapan-Keuangan-Berkelanjutan-bagi-Lembaga-Jasa-Keuangan,-Emiten,-dan-Perusahaan-Publik.aspx
Otoritas Jasa Keuangan. (2007). Undang-Undang Republik Indonesia Nomor 40 Tahun 2007 Tentang Perseroan Terbatas. Diakses pada: 16 Juli 2023 melalui https://www.ojk.go.id/sustainable-finance/id/peraturan/undang-undang/Documents/5.%20UU-40-2007%20PERSEROAN%20TERBATAS.pdf
Otoritas Jasa Keuangan. (2015). POJK No 55 /POJK.04/2015 Tentang Pembentukan Dan Pedoman Pelaksanaan Kerja Komite Audit. Ojk.Go.Id, 1–29. http://www.ojk.go.id/id/kanal/iknb/regulasi/lembaga-keuangan-mikro/peraturan-ojk/Documents/SAL-POJK PERIZINAN FINAL F.pdf
Patten, D. M., & Shin, H. (2019). Sustainability Accounting, Management and Policy Journal’s contributions to corporate social responsibility disclosure research: A review and assessment. Sustainability Accounting, Management and Policy Journal, 10(1), 26–40. https://doi.org/10.1108/SAMPJ-01-2018-0017
Permadiswara, K. Y., & Sujana, I. K. (2018). Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Manajemen dan Media Exposure Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 25(1), 716.
Pizzi, S., Moggi, S., Caputo, F., & Rosato, P. (2021). Social media as stakeholder engagement tool: CSR communication failure in the oil and gas sector. Corporate Social Responsibility and Environmental Management, 28(2), 849– 859. https://doi.org/10.1002/csr.2094
Putri, K., Dharma, F., & Sukmasari, D. (2020). Faktor yang Mempengaruhi Pengungkapan CSR, Sebuah Study Empiris Perusahaan Manufaktur. Jurnal Akuntansi dan Keuangan, 25(2), 172-186.
Putri, N. A., & NR, E. (2023). Pengaruh Tekanan Karyawan, Tekanan Pemegang Saham dan Gender Diversity terhadap Kualitas Sustainability Report. Jurnal Eksplorasi Akuntansi, 5(4), 1478–1496. https://doi.org/10.24036/jea.v5i4.1019
Putri, R. D., Pratama, F., & Muslih, M. (2022). E-Jurnal Ekonomi Dan Bisnis Universitas Udayana Pengaruh Stakeholder Pressure Dan Dewan Komisaris Independen Terhadap Kualitas Sustainability Report. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 11(4), 432–443. https://ojs.unud.ac.id/index.php/EEB/index
Rachim, N., Fahria, R., & Darmastuti, D. (2021). Pengaruh Media Exposure, Kinerja Keuangan, dan Tax Avoidance terhadap Pengungkapan Corporate Social Responsibility. Business Management, Economic, and Accounting, 2(Idx), 915–927.
Reilly, A. H., & Larya, N. (2018). External Communication About Sustainability: Corporate Social Responsibility Reports and Social Media Activity. Environmental Communication, 12(5), 621–637. https://doi.org/10.1080/17524032.2018.1424009
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.
Ruhiyat, E., Rahman Hakim, D., & Handy, I. (2022). Does Stakeholder Pressure Determine Sustainability Reporting Disclosure? : Evidence From High-Level Governance Companies. Jurnal Reviu Akuntansi Dan Keuangan, 12(2), 416– 437. https://doi.org/10.22219/jrak.v12i2.21926
Sawitri, A. P., & Ardhiani, M. R. (2023). Tekanan Pemangku Kepentingan, Good Corporate Governance dan Kualitas Sustainability Report Perusahaan di Indonesia. Jurnal Neraca: Jurnal Pendidikan Dan Ilmu Ekonomi Akuntansi, 7(1), 26–33. https://doi.org/10.31851/neraca.v7i1.9557
Selfiani, & Purwanti, A. (2020). The Effect of Sustainability Reporting, Corporate Culture and ISO 14000 Toward Corporate Financial Performance with GCG as Moderating Variables. International Journal of Business, Economics and Law, 21(5), 161–172.
Sriningsih, S., & Wahyuningrum, I. F. S. (2022). Pengaruh Comprehensive Stakeholder Pressure dan Good Corporate Governance terhadap Kualitas Sustainability Report. Owner, 6(1), 813–827. https://doi.org/10.33395/owner.v6i1.680
Suharyani, R., Ulum, I., & Jati, A. W. (2019). Pengaruh Tekanan Stakeholder dan Corporate Governance terhadap Kualitas Sustainability Report. Jurnal Akademi Akuntansi, 2(1).
Suryono, H., & Prastiwi, A. (2011). Pengaruh Karakteristik Perusahaan Dan Corporate Governance (Cg) Terhadap Praktik Pengungkapan Sustainability Report (SR) (Studi Pada Perusahaan – Perusahaan yang Listed (Go-Public) di Bursa Efek Indonesia (BEI) Periode 2007 - 2009). Simposium Nasional Akuntansi XIV Aceh 2011, 21–22.
Trianaputri, R. A., & Djakman, D. C. (2019). Quality of Sustainability Disclosure Among the Asean-5 Countries and the Role of Stakeholders. Jurnal Akuntansi Dan Keuangan Indonesia, 16(2), 180–205. https://doi.org/10.21002/jaki.2019.10
Tizmi, S., Luthan, E., & Rahman, A. (2022). Kualitas Laporan Keberlanjutan: Eksistensi dari Media dan Industri. E-Jurnal Akuntansi, 32(2), 3750. https://doi.org/10.24843/eja.2022.v32.i02.p12
Widagdo, A. K., Rahanyamtel, B. A., & Ika, S. R. (2022). The impact of audit committee characteristics, financial performance, and listing age on greenhouse gas emission disclosures of highly emitted industry in Indonesia. IOP Conference Series: Earth and Environmental Science, 1016(1). https://doi.org/10.1088/1755-1315/1016/1/012047
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Published
2024-11-13
How to Cite
Putu Mita Cahyani, & I Ketut Sujana. (2024). Sustainability Report Quality: Effect of Media Exposure, Stakeholder Pressure, Audit Committee. International Student Conference on Business, Education, Economics, Accounting, and Management (ISC-BEAM), 2(1), 1272–1283. Retrieved from https://journal.unj.ac.id/unj/index.php/isc-beam/article/view/46917
