Pengaruh Profitabilitas, Leverage, Kepemilikan Publik dan Institusional Terhadap Pengungkapan Lingkungan
DOI:
https://doi.org/10.21009/japa.0301.15Keywords:
Pengungkapan lingkungan, Profitabilitas, Leverage, Kepemilikan Publik, Kepemilikan InstitusionalAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh dari profitabilitas, leverage, kepemilikan publik, dan kepemilikan institusional terhadap pengungkapan lingkungan. Metode pengambilan sampel untuk penelitian ini menggunakan metode purposive sampling. Penelitian ini menggunakan sumber data sekunder, diantaranya adalah laporan keuangan, laporan tahunan dan/atau laporan keberlanjutan perusahaan. Populasi penelitian ini adalah perusahaan consumer non-cyclical yang tercatat di Bursa Efek Indonesia dalam periode tahun 2018 hingga tahun 2020. Data yang diperoleh untuk penelitian ini adalah 65 perusahaan consumer non-cyclical dengan total sampel sebanyak 195 sampel. Setelah data outlier dihilangkan, didapatkan 117 sampel untuk dianalisis. Penelitian ini dianalisis memakai analisis regresi data panel. Hasil penelitian memperlihatkan bahwa kepemilikan publik berpengaruh positif terhadap pengungkapan lingkungan dan leverage berpengaruh negatif terhadap pengungkapan lingkungan. Sementara profitabilitas dan kepemilikan institusional tidak berpengaruh terhadap pengungkapan lingkungan.
References
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Hamdani, S. P., Yuliandari, W. S., & Budiono, E. (2017). Kepemilikan Saham Publik dan Return on Assets Terhadap Pengungkapan Corporate Social Responsibility. JRAK, 9(1), 47. https://doi.org/10.23969/jrak.v9i1.368
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Marsudi, A. S., & Soetanto, G. P. (2020). The Effect of Good Corporate Governance [GCG] on Disclosure of Corporate Social Responsibility [CSR] and Its Implications on Firm Value. Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020). https://doi.org/10.2991/aebmr.k.200915.023
Maulia, D., & Yanto, H. (2020). The Determinants of Environmental Disclosure in Companies in Indonesia. Jurnal Dinamika Akuntansi, https://doi.org/http://dx.doi.org/10.15294/jda.v12i1.26014 12(1), 178-188.
Maurya, P. K., Ali, S. A., Ahmad, A., Zhou, Q., da Silva Castro, J., Khane, E., & Ali, A. (2020). An Introduction to Environmental Degradation: Causes, Consequence and mitigation. In Environmental Degradation: Causes and Remediation Strategies (pp. 1-20). Agro Environ Media Agriculture and Environmental Science Academy, Haridwar, India. https://doi.org/10.26832/aesa-2020-edcrs-01
Mousa, et. al., G. A. (2015). Legitimacy Theory and Environmental Practices: Short Notes. International Journal of Business and Statistical Analysis, 2(1), 41-53. https://doi.org/10.12785/ijbsa/020104
Mutmainah, M., & Indrasari, A. (2017). Pengaruh Dewan Komisaris dan Leverage Terhadap Environmental Disclosure. Reviu Akuntansi Dan Bisnis Indonesia, 1(1). https://doi.org/10.18196/rab.010105
Purwanti, A., & Nurjanah, S. (2020). Moderasi Kinerja Lingkungan pada Pengaruh Leverage dan Board meeting Terhadap Pengungkapan Lingkungan. Jurnal Akuntansi Dan Manajemen, 17(2), 11-21. https://doi.org/https://doi.org/10.36406/jam.v17i02.341
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Sabrina, N., & Betri. (2018). Pengaruh Profitabilitas dan Leverage Terhadap Pengungkapan Islamis Social Reporting Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. BALANCE: Jurnal Akuntansi Dan Bisnis, 3(1), 324-333. https://doi.org/https://doi.org/10.32502/jab.v3i1.1156
Sambudi, A., Susbiyani, A., & Maharani, A. (2019). Perbandingan Tingkat Kelengkapan Mandatory Disclosure dan Voluntary Disclosure Informasi Akuntansi Antara Industri High Profile dan Low Profile (Studi pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016-. Jurnal Ilmiah Akuntansi Dan Humanika, 9(2), 203-214. https://doi.org/http://dx.doi.org/10.23887/jiah.v9i2.20580
Solikhah, B., Puteri, A. A., Sarwono, E., Ulupui, I. G. K. A., & Al-Faryan, M. A. S. (2021). Improving Understanding on Determinant of Environmental Disclosure and Moderating Effect of Corporate Governance. Academy of Strategic Management Journal, 20(2). https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3855842
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Sutanto, J. E., & Pribadi, Y. (2012). Efficiency of Working Capital on Company Profitability in Generating ROA (Case Studies in CV. Tools Box in Surabaya). Journal of Economics, Business, and Accountancy | Ventura, 15(2), 289. https://doi.org/10.14414/jebav.v15i2.81
Taufan, T., Rizki, A., & Budianto, M. A. (2019). The Effect of Profitability, Solvability and Company Size on The Company Value. Jurnal Akuntansi Trisakti, 5(2), 215. https://doi.org/10.25105/jat.v5i2.4865
Terry, K. M., & Asrori, A. (2021). Pengaruh Kinerja Lingkungan, Kepemilikan Institusional, Ukuran Perusahaan dan Leverage Terhadap Kualitas Pengungkapan Lingkungan. Syntax Literate; Jurnal Ilmiah Indonesia, 6(2), 894. https://doi.org/10.36418/syntax- literate.v612.2169
Verawaty, Merina, C. I., Jaya, A. K., & Widianingsih, Y. (2020). Determinants of Environmental Disclosure in Indonesia. Proceedings of the 3rd Global Conference On Business, Management, and https://doi.org/10.2991/aebmr.k.200131.047 Entrepreneurship (GCBME 2018).
Wahyuningrum, I. F. S., Oktavilia, S., Putri, N., Solikhah, B., Djajadikerta, H., & Tjahjaningsih, E. (2021). Company financial performance, company characteristics, and environmental disclosure: evidence from Singapore. IOP Conference Series: Earth and Environmental Science, 623, 012065. https://doi.org/10.1088/1755-1315/623/1/012065
Wardhani, J. V., Widianingsih, L. P., & Karundeng, F. (2019). The Effect Of Company Size, Profitability, Leverage, And Management Ownership Towards The Level Of Corporate Social Responsibility (CSR) Disclosure. Journal of Accounting. Entrepreneurship and Financial Technology, 1(1). https://doi.org/https://doi.org/10.37715/jaef.v1i1.1338
Wartina, Prima Apriweni, E. (2018). Dampak Kinerja Lingkungan, Kepemilikan Institusional, Kepemilikan Publik, Leverage, Ukuran Perusahaan dan Pertumbuhan Perusahaan Terhadap Pengungkapan Tanggungjawab Sosial. Jurnal Akuntansi, 7(1). https://doi.org/10.46806/ja.v7i1.454
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World Economic Forum. (2020). Measuring Stakeholder Capitalism Towards Common Metrics and Consistent Reporting of Sustainable Value Creation.
Yanti, N. L. E. K., Endiana, I. D. M., & Pramesti, I. G. A. A. (2021). Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris, Kepemilikan Institusional, Leverage, dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Kharisma, 3(1), 42-51. https://e-journal.unmas.ac.id/index.php/kharisma/article/view/1676
Angela, P., & Handoyo, S. (2021). The Determinants of Environmental Disclosure Quality: Empirical Evidence from Indonesia. Journal of Accounting Auditing and Business, 4(1), 41. https://doi.org/10.24198/jaab.v4i1.314
Ardi, J. W., & Yulianto, A. (2020). The Effect of Profitability, Leverage, and Size on Environmental Disclosure with the Proportion of Independent Commissioners as Moderating. Accounting Analysis Journal, 9(2), https://doi.org/10.15294/aaj.v9i2.36473 123-130.
Basuki, A. T., & Prawoto, N. (2015). Analisis Komposisi Pengeluaran Publik Terhadap Pertumbuhan Ekonomi dalam Mendukung Good Governance dalam Memasuki MEA (Studi Empiris Provinsi di Indonesia Tahun 2010-2014). Proceedings of SNEMA Universitas Negeri Padang, 1-19. http://repository.umy.ac.id/bitstream/handle/123456789/2058/1. Agus Tri Basuki%2C Nano Prawoto %28hal 1-19%29_0.pdf?sequence=1&isAllowed=y
Birt, J., Chalmers, K., Maloney, S., Brooks, A., Oliver, J., & Bond, D. (2020). Accounting: business reporting for decision making (7th ed.). Wiley.
Bonnafous-Boucher, M., & Rendtorff, J. D. (2016). From "The Stakeholder" to Stakeholder Theory (pp. 1-20). https://doi.org/10.1007/978-3-319-44356-0_1
Brigham, E. F., & Houston, J. F. (2019). Fundamentals of Financial Management (15th ed.). Cengage.
Carlon, S., McAlpine, R., Lee, C., Mitrione, L., Kirk, N., & Wong, L. (2019). Financial Accounting Reporting, Analysis and Decision Making (6th ed.). Wiley.
Chiu, C. L., Zhang, J., Li, M., Wei, S., Xu, S., & Chai, X. (2020). A study of environmental disclosures practices in Chinese energy industry. Asian Journal of Sustainability and Social Responsibility, 5(1), 9. https://doi.org/10.1186/s41180-020-00036-1
Deloitte. (2021). Embracing sustainable value creation in the boardroom Four pillars for a new paradigm. https://www2.deloitte.com/content/dam/Deloitte/sg/Documents/risk/sea- risk-sustainable-value-creation.pdf
Diantimala, Y., & Amril, T. A. (2018). The Effect of Ownership Structure, Financial and Environmental Performances on Environmental Disclosure. Accounting Analysis Journal. 7(1), 70-77. https://doi.org/https://doi.org/10.15294/aaj.v7i1.20019
Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Review. 18(1), 122-136. https://doi.org/10.2307/1388226
Edward Freeman, R. (2010). Managing for Stakeholders: Trade-offs or Value Creation. Journal of Business Ethics, 96(S1), 7-9. https://doi.org/10.1007/s10551-011-0935-5
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Hamdani, S. P., Yuliandari, W. S., & Budiono, E. (2017). Kepemilikan Saham Publik dan Return on Assets Terhadap Pengungkapan Corporate Social Responsibility. JRAK, 9(1), 47. https://doi.org/10.23969/jrak.v9i1.368
Ismail, A. H., Abdul Rahman, A., & Hezabr, A. A. (2018). Determinants of Corporate Environmental Disclosure Quality of Oil and Gas Industry in Developing Countries. International Journal of Ethics and Systems, 34(4). 527-563. https://doi.org/10.1108/IJOES-03-2018-0042
Julekhah, F., & Rahmawati, E. (2019). Pengaruh Media Exposure, Sensitivitas Industri, Kepemilikan Asing, Kepemilikan Publik dan Profitabilitas Terhadap Environmental Disclosure dan Dampaknya Terhadap Nilai Perusahaan. Reviu Akuntansi Dan Bisnis Indonesia, 3(1). https://doi.org/10.18196/rab.030136
Kurniawan, I. S. (2019). Pengaruh Corporate Governance, Profitabilitas, dan Leverage Perusahaan Terhadap Environmental Disclosure. Forum Ekonomi, 21(2), 165-171.
Marshall, D. H., McManus, W. W., & Viele, D. F. (2020). Accounting What the Numbers Mean (12th ed.). McGraw-Hill Education.
Marsudi, A. S., & Soetanto, G. P. (2020). The Effect of Good Corporate Governance [GCG] on Disclosure of Corporate Social Responsibility [CSR] and Its Implications on Firm Value. Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020). https://doi.org/10.2991/aebmr.k.200915.023
Maulia, D., & Yanto, H. (2020). The Determinants of Environmental Disclosure in Companies in Indonesia. Jurnal Dinamika Akuntansi, https://doi.org/http://dx.doi.org/10.15294/jda.v12i1.26014 12(1), 178-188.
Maurya, P. K., Ali, S. A., Ahmad, A., Zhou, Q., da Silva Castro, J., Khane, E., & Ali, A. (2020). An Introduction to Environmental Degradation: Causes, Consequence and mitigation. In Environmental Degradation: Causes and Remediation Strategies (pp. 1-20). Agro Environ Media Agriculture and Environmental Science Academy, Haridwar, India. https://doi.org/10.26832/aesa-2020-edcrs-01
Mousa, et. al., G. A. (2015). Legitimacy Theory and Environmental Practices: Short Notes. International Journal of Business and Statistical Analysis, 2(1), 41-53. https://doi.org/10.12785/ijbsa/020104
Mutmainah, M., & Indrasari, A. (2017). Pengaruh Dewan Komisaris dan Leverage Terhadap Environmental Disclosure. Reviu Akuntansi Dan Bisnis Indonesia, 1(1). https://doi.org/10.18196/rab.010105
Purwanti, A., & Nurjanah, S. (2020). Moderasi Kinerja Lingkungan pada Pengaruh Leverage dan Board meeting Terhadap Pengungkapan Lingkungan. Jurnal Akuntansi Dan Manajemen, 17(2), 11-21. https://doi.org/https://doi.org/10.36406/jam.v17i02.341
Putri, Y. P., Syafiitri, Y., & Anggraini, M. D. (2021). Pengaruh Kepemilikan Manajerial dan Kepemilikan Publik Terhadap Pengungkapan Lingkungan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017. Pareso Jurnal, 3(1), unespadang.ac.id/index.php/PJ/article/view/291 159-172. http://ejurnal-
Sabrina, N., & Betri. (2018). Pengaruh Profitabilitas dan Leverage Terhadap Pengungkapan Islamis Social Reporting Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. BALANCE: Jurnal Akuntansi Dan Bisnis, 3(1), 324-333. https://doi.org/https://doi.org/10.32502/jab.v3i1.1156
Sambudi, A., Susbiyani, A., & Maharani, A. (2019). Perbandingan Tingkat Kelengkapan Mandatory Disclosure dan Voluntary Disclosure Informasi Akuntansi Antara Industri High Profile dan Low Profile (Studi pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016-. Jurnal Ilmiah Akuntansi Dan Humanika, 9(2), 203-214. https://doi.org/http://dx.doi.org/10.23887/jiah.v9i2.20580
Solikhah, B., Puteri, A. A., Sarwono, E., Ulupui, I. G. K. A., & Al-Faryan, M. A. S. (2021). Improving Understanding on Determinant of Environmental Disclosure and Moderating Effect of Corporate Governance. Academy of Strategic Management Journal, 20(2). https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3855842
Subramanyam, K.. (2014). Financial Statement Analysis (11th ed.). McGraw-Hill Education. Sugiyono. (2017). Metodologi Penelitian: Kuantitatif Kualitatif dan R&D. Alfabeta.
Sutanto, J. E., & Pribadi, Y. (2012). Efficiency of Working Capital on Company Profitability in Generating ROA (Case Studies in CV. Tools Box in Surabaya). Journal of Economics, Business, and Accountancy | Ventura, 15(2), 289. https://doi.org/10.14414/jebav.v15i2.81
Taufan, T., Rizki, A., & Budianto, M. A. (2019). The Effect of Profitability, Solvability and Company Size on The Company Value. Jurnal Akuntansi Trisakti, 5(2), 215. https://doi.org/10.25105/jat.v5i2.4865
Terry, K. M., & Asrori, A. (2021). Pengaruh Kinerja Lingkungan, Kepemilikan Institusional, Ukuran Perusahaan dan Leverage Terhadap Kualitas Pengungkapan Lingkungan. Syntax Literate; Jurnal Ilmiah Indonesia, 6(2), 894. https://doi.org/10.36418/syntax- literate.v612.2169
Verawaty, Merina, C. I., Jaya, A. K., & Widianingsih, Y. (2020). Determinants of Environmental Disclosure in Indonesia. Proceedings of the 3rd Global Conference On Business, Management, and https://doi.org/10.2991/aebmr.k.200131.047 Entrepreneurship (GCBME 2018).
Wahyuningrum, I. F. S., Oktavilia, S., Putri, N., Solikhah, B., Djajadikerta, H., & Tjahjaningsih, E. (2021). Company financial performance, company characteristics, and environmental disclosure: evidence from Singapore. IOP Conference Series: Earth and Environmental Science, 623, 012065. https://doi.org/10.1088/1755-1315/623/1/012065
Wardhani, J. V., Widianingsih, L. P., & Karundeng, F. (2019). The Effect Of Company Size, Profitability, Leverage, And Management Ownership Towards The Level Of Corporate Social Responsibility (CSR) Disclosure. Journal of Accounting. Entrepreneurship and Financial Technology, 1(1). https://doi.org/https://doi.org/10.37715/jaef.v1i1.1338
Wartina, Prima Apriweni, E. (2018). Dampak Kinerja Lingkungan, Kepemilikan Institusional, Kepemilikan Publik, Leverage, Ukuran Perusahaan dan Pertumbuhan Perusahaan Terhadap Pengungkapan Tanggungjawab Sosial. Jurnal Akuntansi, 7(1). https://doi.org/10.46806/ja.v7i1.454
Wijayana, E., & Kurniawati, K. (2018). Pengaruh Corporate Governance, Return on Asset dan Umur Perusahaan Terhadap Luas Pengungkapan Sustainability Report. Jurnal Akuntansi Bisnis, 11(2). https://doi.org/10.30813/jab.v11i2.1388
World Economic Forum. (2020). Measuring Stakeholder Capitalism Towards Common Metrics and Consistent Reporting of Sustainable Value Creation.
Yanti, N. L. E. K., Endiana, I. D. M., & Pramesti, I. G. A. A. (2021). Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris, Kepemilikan Institusional, Leverage, dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Kharisma, 3(1), 42-51. https://e-journal.unmas.ac.id/index.php/kharisma/article/view/1676
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2022-04-30
How to Cite
Fathurohman, M. ., Purwohedi, U. ., & Armeliza, D. . (2022). Pengaruh Profitabilitas, Leverage, Kepemilikan Publik dan Institusional Terhadap Pengungkapan Lingkungan. Jurnal Akuntansi, Perpajakan Dan Auditing, 3(1), 245–264. https://doi.org/10.21009/japa.0301.15
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