Pengaruh Kepemilikan Manajerial, Kepemilikan Asing, dan Likuiditas terhadap Pengungkapan Laporan Keberlanjutan
DOI:
https://doi.org/10.21009/japa.0402.14Keywords:
Foreign Ownership, Liquidity, Managerial Ownership, Sustainability ReportAbstract
The purpose of this study is to analyze and test the influence of managerial ownership, foreign ownership, and liquidity on the disclosure of sustainability reporting, this study was conducted on non-financial companies listed on the Indonesia Stock Exchange for the period 2020-2021. The purposive sampling method was used as a sampling technique with 52 selected companies from all non-financial companies listed on the Indonesia Stock Exchange in 2020-2021. The data is processed by regression analysis of panel data with the Eviews 12 program. The results of this study show that foreign ownership and liquidity have a significant effect on the disclosure of sustainability reports. While managerial ownership has no effect whatsoever on the disclosure of sustainability reports.
References
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Kastuti, W., & Sabrina, N. (2023). Pengaruh Tekanan Karyawan dan Struktur Kepemilikan terhadap Kualitas Sustainability Reporting. Jurnal Eksplorasi Akuntansi (JEA), 1382- 1401.
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Madona, M. A., & Khafid, M. (2020). Pengaruh Good Corporate Governance terhadap Pengungkapan Sustainability Report dengan Ukuran Perusahaan sebagai Pemoderasi. Jurnal Optimasi Sistem Industri, 22-32.
Makhdalena. (2019). Audit Committee, Foreign Ownership and Sustainability Report.
Research Journal of Finance and Accounting, 15-21.
Mujiani, S., & Nurfitri, T. (2020). Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Sustainability Report pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia. Akrual Jurnal Akuntansi dan Keuangan, 18-35.
Novitaningrum, F., & Amboningtyas, D. (2017). Analysis of Good Corporate Governance Principles (Institutional Ownership, Managerial Ownership, Independent Commissioners, and Audit Committee) To Disclosure Sustainability Report through ROA As Moderating Variables. Journal of Management.
Nuraeni, N., & Darsono. (2020). Pengaruh Kinerja Perusahaan, Komisaris Independen dan Kepemilikan Manajerial Terhadap Pengungkapan Sustainability Reporting. Diponegoro Journal Of Accounting , 1-13.
Nurleni, N. B. (2018). "The effect of managerial and institutional ownership on corporate social responsibility disclosure". International Journal of Law and Management, 979-987.
Nurrahman, A., & Sudarno. (2013). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Kepemilikan Asing Terhadap Praktik Pengungkapan Sustainability Report. Diponegoro Journal of Accounting, 1-14.
Pratama, N. C., Nurlaela, S., & Titisari, K. H. (2020). Struktur Kepemilikan dan Karakteristik Perusahaan Terhadap Agresivitas Pajak Perusahaan Manufaktur di Indonesia. Jurnal Akuntansi dan Manajemen, 130-142.
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Ruhana, A., & Hidayah, N. (2020). The Effect of Liquidity, Firm Size, and Corporate Governance Toward Sustainability Report Disclosures. Advances in Economics, Business and Management Research, 279-284.
Rustam, A., Wang, Y., & Zameer, H. (2019). Does foreign ownership affect corporate sustainability disclosure in Pakistan? A sequential mixed methods approach. Environmental Science and Pollution Research.
Sandri, A. B., Prihatni, R., & Armeliza, D. (2021). Pengaruh Kepemilikan Asing, Kepemilikan Keluarga dan Tekanan Karyawan Terhadap Pengungkapan Laporan Keberlanjutan. Jurnal Akuntansi, Perpajakan dan Auditing, 661-678.
Setyawan, S. H., Yuliandri, W. S., & Aminah, W. (2018). Pengaruh Kepemilikan manajerial, Kepemilikan Institusional, dan Dewan Komisaris Independen terhadap Pengungkapan Sustainability Report (Studi pada Perusahaan Non-perbankan dan Non-keuangan yang Listing di Bursa Efek Indonesia (BEI) Pada Tahun 2014-2016). eProceedings of Management, 670-677.
Sonia, D., & Khafid, M. (2020). The Effect of Liquidity, Leverage, and Audit Committee on Sustainability Report Disclosure with Profitability as a Mediating Variable. Accounting Analysis Journal, 95-96.
Suarjana, I. K., Putra, I. G., & Sunarwijaya, I. K. (2021). Faktor-Faktor yang Berpengaruh Terhadap Pengungkapan Sustainability. Jurnal Karma ( Karya Riset Mahasiswa Akuntansi ), 1195-1203.
Subramanyam, K. R. (2014). Financial Statement Analysis: Eleventh Edition. New York: McGraw-Hill Education.
Suchman, M. C. (1995). Managing Legitimacy: Strategic and Institutional Approaches. The Academy of Management Review, 571-610.
Susadi, M. N., & Kholmi, M. (2021). Pengaruh Mekanisme Good Corporate Governance dan Struktur Kepemilikan Terhadap Pengungkapan Sustainability Report. Jurnal Akuntansi & Ekonomika, 129-138.
Agustia, D., Dianawati, W., & Indah, D. (2018). Managerial Ownership, Corporate Social Responsibility Disclosure, and Corporate Performance. SCIENDO, 67-71.
Agustia, D., Dianawati, W., & R.A, D. I. (2018). Managerial Ownership , Corporate Social Responsibility Disclosure, and Corporate Performance. SCIENDO, 67-71.
Aji, S. B. (2022). Faktor-Faktor Penentu Pengungkapan Sustainability Report: Bukti di Indonesia. E-Jurnal Akuntansi, 1799-1811.
Ajija, S. R. (2011). Cara Cerdas Menguasai Eviews. Jakarta: Salemba Empat.
Amidjaya, P. G., & Widagdo, A. K. (2019). Sustainability reporting in Indonesian listed banks: Do corporate governance, ownership structure and digital banking matter? Journal of Applied Accounting Researcg.
Ariyani, A. P., & Hartono, O. D. (2018). Analysis of Key Factors Affecting The Reporting Disclosure Indexes of Sustainability Reporting in Indonesia. International Journal of Business, Economics and Law, 15-25.
Aulia, F., Darmayanti, Y., & Yulistia, R. (2016). Pengaruh Corporate Governance dan Economic Performance Terhadap Sustainability Reporting (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2010-2014). Kumpulan Artikel Mahasiswa Prodi Akuntansi Fakultas Ekonomi Wisuda Ke 66 Agustus 2016.
Bae, M. S., Masud, M. K., & Kim, J. D. (2018). A Cross-Country Investigation of Corporate Governance and Corporate Sustainability Disclosure: A Signaling Theory Perspective. Sustainability, 1-16.
Barnett, V., & Lewis, T. (1994). Outliers in Statistical Data, 3rd Edition. Wiley.
Correa-Garcia, J. A., Garcia-Benau, M. A., & Garcia-Meca, E. (2020). Corporate governance and its implications for sustainability reporting quality in Latin American business groups. Journal of Cleaner Production.
Elkington, J. (1998). Cannibals with forks : the triple bottom line of 21st century business. Gabriola Island, CT; Stony Creek, CT: New Society Publishers.
Fathonah, D. S., & Wijayanti, F. L. (2022). Mekanisme Corporate Governance dan Kinerja Keuangan Terhadap Sustainability Reporting. Accounting and Finance Studies, 40-67.
Ghozali, I. (2013). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 21. Semarang: Badan Penerbit Universitas Diponegoro.
Gujarati, D. N., & Porter, D. C. (2009). Basic Economics: Fifth Edition. New York: McGraw Hill.
Hermawan, T., & Sutarti. (2021). Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Pengungkapan Sustainability Report. Jurnal Ilmiah Akuntansi Kesatuan, 597-604.
Hidayah, N., Badawi, A., & Nugroho, L. (2019). Factors Affecting The Disclosure of Sustainability Reporting. International Journal of Commerce and Finance, 219-229.
Idawati, W., & Hanifah, A. N. (2022). Pengaruh Board Independence, Audit Committee dan Managerial Ownership Terhadap Sustainability Reporting pada Asean Corporate Governance Scorecard. ULTIMA Accounting, 312-330.
Indy, L. A., Uzliawati, L., & Mulyasari, W. (2021). The Effect of Managerial Ownership and Institutional Ownership on Sustainability Reporting and Their Impact on Earning Management. Journal of Applied Business, Taxation and Economics Research (JABTER), 243-256.
Janie, D. N. (2012). Statistik Deskriptif & Regresi Linear Berganda Dengan SPSS. Semarang: Semarang University Press.
Jensen, M., & Meckling, W. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 305-360.
K, E. P. (2016). Olah Data Skripsi Dengan SPSS 22. Bangka Belitung: LAB KOM MANAJEMEN FE UBB.
Kastuti, W., & Sabrina, N. (2023). Pengaruh Tekanan Karyawan dan Struktur Kepemilikan terhadap Kualitas Sustainability Reporting. Jurnal Eksplorasi Akuntansi (JEA), 1382- 1401.
Kusumawati, E., & Setiawan, E. (2019). The Effect of Managerial Ownership, Institutional Ownership, Company Growth, Liquidity, and Profitability on Company Value. Jurnal Riset Akuntansi dan Keuangan Indonesia, 136-146.
Laan, S. (2009). The Role of Theory in Explaining Motivation for Corporate Social Disclosures: Voluntary Disclosures vs ‘Solicited’ Disclosures. The Australasian Accounting Business & Finance Journal, 15-29.
Laine, M., Tregidga, H., & Unerman, J. (2022). Sustainability Accounting and Accountability: Third Edition. New York: Routledge.
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), 18-28.
Madona, M. A., & Khafid, M. (2020). Pengaruh Good Corporate Governance terhadap Pengungkapan Sustainability Report dengan Ukuran Perusahaan sebagai Pemoderasi. Jurnal Optimasi Sistem Industri, 22-32.
Makhdalena. (2019). Audit Committee, Foreign Ownership and Sustainability Report.
Research Journal of Finance and Accounting, 15-21.
Mujiani, S., & Nurfitri, T. (2020). Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Sustainability Report pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia. Akrual Jurnal Akuntansi dan Keuangan, 18-35.
Novitaningrum, F., & Amboningtyas, D. (2017). Analysis of Good Corporate Governance Principles (Institutional Ownership, Managerial Ownership, Independent Commissioners, and Audit Committee) To Disclosure Sustainability Report through ROA As Moderating Variables. Journal of Management.
Nuraeni, N., & Darsono. (2020). Pengaruh Kinerja Perusahaan, Komisaris Independen dan Kepemilikan Manajerial Terhadap Pengungkapan Sustainability Reporting. Diponegoro Journal Of Accounting , 1-13.
Nurleni, N. B. (2018). "The effect of managerial and institutional ownership on corporate social responsibility disclosure". International Journal of Law and Management, 979-987.
Nurrahman, A., & Sudarno. (2013). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Kepemilikan Asing Terhadap Praktik Pengungkapan Sustainability Report. Diponegoro Journal of Accounting, 1-14.
Pratama, N. C., Nurlaela, S., & Titisari, K. H. (2020). Struktur Kepemilikan dan Karakteristik Perusahaan Terhadap Agresivitas Pajak Perusahaan Manufaktur di Indonesia. Jurnal Akuntansi dan Manajemen, 130-142.
Purwohedi, U. (2022). Metode Penelitian: Prinsip dan Praktik. Jakarta: Penebar Swadaya. Rahmat, K. (2022). Pengaruh Kinerja Keuangan, Implementasi Good Corporate Governance dan Struktur Kepemilikan Terhadap Pengungkapan Sustainability Report. ACCOUNTHINK : Journal of Accounting and Finance, 222-236.
Ruhana, A., & Hidayah, N. (2020). The Effect of Liquidity, Firm Size, and Corporate Governance Toward Sustainability Report Disclosures. Advances in Economics, Business and Management Research, 279-284.
Rustam, A., Wang, Y., & Zameer, H. (2019). Does foreign ownership affect corporate sustainability disclosure in Pakistan? A sequential mixed methods approach. Environmental Science and Pollution Research.
Sandri, A. B., Prihatni, R., & Armeliza, D. (2021). Pengaruh Kepemilikan Asing, Kepemilikan Keluarga dan Tekanan Karyawan Terhadap Pengungkapan Laporan Keberlanjutan. Jurnal Akuntansi, Perpajakan dan Auditing, 661-678.
Setyawan, S. H., Yuliandri, W. S., & Aminah, W. (2018). Pengaruh Kepemilikan manajerial, Kepemilikan Institusional, dan Dewan Komisaris Independen terhadap Pengungkapan Sustainability Report (Studi pada Perusahaan Non-perbankan dan Non-keuangan yang Listing di Bursa Efek Indonesia (BEI) Pada Tahun 2014-2016). eProceedings of Management, 670-677.
Sonia, D., & Khafid, M. (2020). The Effect of Liquidity, Leverage, and Audit Committee on Sustainability Report Disclosure with Profitability as a Mediating Variable. Accounting Analysis Journal, 95-96.
Suarjana, I. K., Putra, I. G., & Sunarwijaya, I. K. (2021). Faktor-Faktor yang Berpengaruh Terhadap Pengungkapan Sustainability. Jurnal Karma ( Karya Riset Mahasiswa Akuntansi ), 1195-1203.
Subramanyam, K. R. (2014). Financial Statement Analysis: Eleventh Edition. New York: McGraw-Hill Education.
Suchman, M. C. (1995). Managing Legitimacy: Strategic and Institutional Approaches. The Academy of Management Review, 571-610.
Susadi, M. N., & Kholmi, M. (2021). Pengaruh Mekanisme Good Corporate Governance dan Struktur Kepemilikan Terhadap Pengungkapan Sustainability Report. Jurnal Akuntansi & Ekonomika, 129-138.
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Published
2024-01-30
How to Cite
Fatihah, I. U., Unggul Purwohedi, & Etty Gurendrawati. (2024). Pengaruh Kepemilikan Manajerial, Kepemilikan Asing, dan Likuiditas terhadap Pengungkapan Laporan Keberlanjutan. Jurnal Akuntansi, Perpajakan Dan Auditing, 4(2), 576–594. https://doi.org/10.21009/japa.0402.14
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