PERAN JENIS INDUSTRI SEBAGAI MODERATOR DALAM HUBUNGAN ANTARA UKURAN PERUSAHAAN, LEVERAGE, DAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN THE ROLE OF INDUSTRY TYPE AS A MODERATOR IN THE RELATIONSHIP BETWEEN FIRM SIZE, LEVERAGE, AND SUSTAINABILITY REPORT DISCLOSURE
Article Sidebar
Published:
Mar 28, 2024
Keywords:
Industry Type, Leverage, Company Size, Sustainability Reports
Main Article Content
Abstract
In line with the PBB policy to establish sustainability as a common international goal, corporate sustainability disclosures are important.This study investigate how company size and leverage can affect the level of corporate disclosure. This study adds industry type as a moderating variable to mitigate research gaps from previous studies. Using 115 companies listed on the IDX, A purposive sampling method was utilized for the sample selection. Data in this study was analyzed using multiple linear regression with SPSS.The results show that the interaction between industry type and company size has a significant effect on the level of disclosure of existing sustainability reports. These results indicate that differences in the type of industry studied will affect the relationship between sustainability report disclosure and its causes. Leverage proved to have a positive influence on disclosure, which means that companies with a larger debt structure disclose more of their sustainability performance. This indicates that sustainability disclosures made by companies are mainly to maintain the company's image so that the company is considered capable of fulfilling its obligations. These results prove that the impression management concept is more appropriate to use to analyze sustainability disclosure in Indonesia
Downloads
Download data is not yet available.
Article Details
How to Cite
Pramudita, C. B., & Ayu, S. D. (2024). PERAN JENIS INDUSTRI SEBAGAI MODERATOR DALAM HUBUNGAN ANTARA UKURAN PERUSAHAAN, LEVERAGE, DAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN: THE ROLE OF INDUSTRY TYPE AS A MODERATOR IN THE RELATIONSHIP BETWEEN FIRM SIZE, LEVERAGE, AND SUSTAINABILITY REPORT DISCLOSURE. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 5(1), 11-24. Retrieved from https://current.ejournal.unri.ac.id/index.php/jc/article/view/596
Section
Articles
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Hak Cipta (Copyright)
Penulis yang mempublikasikan naskahnya pada Jurnal ini menyetujui ketentuan berikut:
Hak cipta pada setiap artikel adalah milik penulis.
- Penulis mengakui bahwa Jurnal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini berhak sebagai yang mempublikasikan pertama kali dengan lisensi Creative Commons Attribution 4.0 International License.
- Penulis dapat memasukan tulisan secara terpisah, mengatur distribusi non-ekskulif dari naskah yang telah terbit di jurnal ini kedalam versi yang lain (misal: dikirim ke respository institusi penulis, publikasi kedalam buku, dll), dengan mengakui bahwa naskah telah terbit pertama kali pada Jurnal Current :Jurnal Kajian Akuntansi dan Bisnis Terkini.
References
Afifah, N., Fujianti, L., & Mandagie, Y. (2022). Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Pengungkapan Sustainable Reporting. Jurnal Ilmiah Akuntansi Pancasila, 2(1), 19–34. https://journal.univpancasila.ac.id/index.php/JIAP/ article/view/3032
Ambarwati, S., & Prakoso, R. (2022). The Effect of Leverage and Good Corporate Governance on Sustainability Report Disclosure. In International Journal of Science and Society (Vol. 4). http://ijsoc.goacademica.com
Andy, C. (2023, September 5). Tren dan Arah Sustainability Report Indonesia di Masa Mendatang. PwC Indonesia.
Angelina Setiawan, M. (2022). Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR). In Jurnal Eksplorasi Akuntansi (JEA) (Vol. 4, Issue 3). Online. http://jea.ppj.unp.ac.id/index.php/jea/index
Annisa, I., Ulupui, I., & Utaminingtyas, T. H. (2023). Pengaruh Pengungkapan Laporan Keberlanjutan, Profitabilitas, dan Leverage terhadap Nilai Perusahaan. Jurnal Revenue, 4(1). https://doi.org/10.46306/rev.v4i1
Apriliyani, F., Surya Abbas, D., Hidayat, I., & Kismanah, I. (2022). Pengaruh Ukuran Perusahaan, Aktivitas Perusahaan, Produktivitas, dan Leverage terhadap Pengungkapan Sustainability Report. Jurnal Ekonomi Dan Manajemen, 2(4), 175–191. https://journal.amikveteran.ac.id/index.php/optimal/article/view/722
Aprilya Tobing, R. (2019). Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia. In Bisnis Indonesia (Vol. 3, Issue 1). https://journal.umy.ac.id/index.php/rab/article/view/7900
Astrid Kesaulya, F., & Putri, W. (2020). Pengaruh Kapitalisasi Pasar terhadap Pengungkapan Informasi Grafik key Financial Variabel pada BUMN di Indonesia. Jurnal Kajian Ekonomi Dan Bisnis, III (2). https://eprints.ukmc.ac.id/5823/1/Artikel%20%2B%20 Cover.pdf
Butar Butar, S. (2019). Board of Commisioners Composition, Governance Committee, and Stock Price Synchronicity. Jurnal Akuntansi Dan Keuangan, 21(1), 1–11. https://doi. org/10.9744/jak.21.1.1-11
Butar Butar, S. (2020). KARAKTERISTIK DEWAN KOMISARIS DAN IDIOSYNCRATIC VOLATILITY. Media Riset Akuntansi, Auditing & Informasi, 20(1), 61–82. https:// doi.org/10.25105/mraai.v20i1.6282
Butar-Butar, S. (2022). Managerial Characteristics and Investment Efficiency: Evidence from Indonesian Listed Companies. Jurnal Dinamika Akuntansi Dan Bisnis, 9(2), 189–204. https://doi.org/10.24815/jdab.v9i2.24929
Cooper, S., & Slack, R. (2015). Reporting practice, impression management and company performance: A longitudinal and comparative analysis of water leakage disclosure. Accounting and Business Research, 45(6–7), 801–840. https://doi.org/10.1080/00014 788.2015.1081554
Damayanti, A., & Hardiningsih, P. (2021). Determinan Pengungkapan Laporan Berkelanjutan Jurnal Akuntansi dan Pajak, 22(1), 175. https://doi.org/10.29040/jap. v22i1.2756
Darmawan, B. A., & Sudana, I. P. (2022). Tekanan Stakeholder dan Ukuran Perusahaan pada Sustainability Report. E-Jurnal Akuntansi, 32(12), 3582. https://doi.org/10.24843/eja. 2022.v32.i12.p08
Destriyani, H. (2018). Pengaruh Manajemen Impresi Pemimpin dan Motivasi Kerja Pegawai terhadap Kinerja Karyawan di PT. ENSEVAL PUTERA MEGATRADING, Tbk Bandung. https://repository.widyatama.ac.id/items/9e68ae1e-1020-4e4a-89d5-a9b0a 0adaad0/full?obo.page=3
Dizar, S., Alifia, S., & Alvionita, F. (2018). The Effect of Audit Committee, Gender Commissioners and Directors, Role Duality, and Firm Size Against Extension of Sustainability Report Disclosure. http://www.trijurnal.lemlit.trisakti.ac.id/index.php/ imar
Elkington, J. (1997). Cannibals with Forks The Triple Bottom Line of 21st Century Business (K. William, Ed.). Capstone Publishing Limited. https://www.sdg.services/uploads/ 9/9/2/1/9921626/cannibalswithforks.pdf
Farhana, S., & Adelina, Y. E. (2019). Relevansi Nilai Laporan Keberlanjutan di Indonesia. Jurnal Akuntansi Multiparadigma, 10(3), 615–628. https://jamal.ub.ac.id/index.php/ jamal/article/download/1235/pdf
Gunawan, V., & Sjarief, J. (2022). Analisis Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Pengungkapan Sustainability Report. Jurnal Akuntansi, Auditing Dan Keuangan, 19(1), 22–41. https://doi.org/https://doi.org/10.25170/balance.v19i1
Hastuti, T. D., Indarto, S. L., & Claudia, G. (2023). Could Personality, Characteristics of Violations, and Perceptions of The Organizational Environment Be a Factor Driving The Whistleblowing Intention? Business: Theory and Practice, 24(2), 360–370. https://doi.org/10.3846/btp.2023.17371
Hermawan, T., & Sutarti, S. (2021). Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Pengungkapan Sustainability Report. Jurnal Ilmiah Akuntansi Kesatuan, 9(3), 597–604. https://doi.org/10.37641/jiakes.v9i3.1209
Imron, A., & Airlangga, universitas. (2021). Analisis Pengaruh Ukuran Perusahaan dan Struktur Modal terhadap Pengungkapan Sustainability Report (Pada Perusahaan yang Tercatat Sebagai Pemenang Dalam NCSR). Jurnal Akuntansi Dan Pajak, 3. http:// jurnal.stie-aas.ac.id/index.php/jap
Khofifah, S., & Lukita, C. (2022). Pengaruh Peran Komite Audit, Ukuran Perusahaan, Kinerja Keuangan terhadap Laporan Sustainability. Jurnal Mahasiswa Manajemen Dan Akuntansi, 2(2), 263–283. http://journal.ubpkarawang.ac.id/mahasiswa/index. php/JMMA/article/view/519
Kurniawan, A., Astuti, D. S. P., & Harimurti, F. (2018). Pengaruh Leverage dan Likuiditas terhadap Pengungkapan Corporate Social Responsibilty dengan Kepemilikan Institusional sebagai Variabel Moderasi. Jurnal Akuntansi dan Sistem Teknologi Informasi. https://ejurnal.unisri.ac.id/index.php/Akuntansi/article/view/2646
Lestari, D. I., Noer Vadila, M., Jenderal, U., & Yani, A. (2020). Do Size of Company and Financial Performance Influence Company to Disclosure Sustainability Report? Journal of Economic, Business and Accounting, 4(1), 1–9. https://journal.ipm2kpe. or.id/index.php/COSTING/article/view/1172
Liana, S. (2019). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan , dan Dewan Komisaris Independen terhadap Pengungkapan Sustainability Report. Jurnal Ekonomi & Ekonomi Syariah, 2, 199–208. https://stiealwashliyahsibolga.ac.id/jurnal/index. php/jesya/article/view/69
Madani, N. K. N., & Gayatri, G. (2021). Profitabilitas, Ukuran Perusahaan, Umur Perusaha-an, Kepemilikan Institusional dan Pengungkapan Sustainability Report. E-Jurnal Akuntansi, 31(4). https://doi.org/10.24843/eja.2021.v31.i04.p03
Mashkour, S. J. (2019). Chapter (9): Financial Leverage. https://www.researchgate.net/publi cation/330881994
Meutia, F., & Titik, F. K. (2019). Pengaruh Profitabilitas The Effect of Profitability, Leverage, Company Size, and Publik Ownership On Sustainability Report Disclosure (Study of Non-Financial Companies Listed on the Indonesia Stock Exchange in 2015-2017).https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/view/10352/10207
Nugraheni, B. L. Y. (2023). The Impact of Corporate Governance Mechanism on Fair Value Measurement in the Indonesian Banking and Financial Industries. Jurnal Dinamika Akuntansi Dan Bisnis, 10(2), 163–180. https://doi.org/10.24815/jdab.v10i2.28355
Puji, H., & Gusti Ayu, K. (2017). Impression Management in Sustainability Reports: Case of Indonesia Jenis Sesi Paper: Poster paper. In Simposium Nasional Akuntansi XX. https://doc-pak.undip.ac.id/id/eprint/24894/1/Full%20paper%20SNA%2020-Gusti%20Ayu%20Komang%20%26%20Puji%20Harto%20%282017%29.pdf
Pulungan, M. S., Darmawan Jaka, Taufik, & Wijayanti, D. S. (2022). Pengaruh Profitabilitas, Leverage, Pelibatan Stakeholder dan Umur Perusahaan Terhadap Pengungkapan Laporan Keberlanjutan. Institut Informatika Dan Bisnis Darmajaya, 69–80. https://jurnal.darmajaya.ac.id/index.php/PSND/article/view/3239
Randy, K. (2019). Penerapan Standar GRI dalam Laporan Keberlanjutan di Indonesia: Sebuah Evaluasi. Jurnal Bina Akuntansi, 6(2), 1–21. https://doi.org/10.52859/jba.v6i2.59
Roviqoh, D. I., Khafid, M., Akuntansi, J., Ekonomi, F., & Kunci, K. (2021). Analysis Journal Profitabilitas dalam Memediasi Pengaruh Kepemilikan Institusional, Komite Audit, dan Ukuran Perusahaan terhadap Pengungkapan Sustainability Report. BEAJ, 1(1), 14–26. https://doi.org/10.15294/beaj.v1i1.30142
Saputri, S., Syafitri, Y., & Ardiany, Y. (2022). Pengaruh Komite Audit dan Ukuran Perusahaan terhadap Pengungkapan Laporan Sustainability. Pareso Jurnal, 4(1), 239–252. http://ejurnal-unespadang.ac.id/index.php/PJ/article/view/528
Suwasono, H., Anggraini, A., Tinggi, S., Ekonomi, I., & Surakarta, P. (2021). Pengaruh Financial Distress, Leverage, Umur Perusahaan, Tipe Perusahaan, dan Gender Diversity terhadap Sustainability Report. https://prosiding.stie-aas.ac.id/index.php/ prosenas/article/view/96
Syahputra, E. (2021a, November 18). BNI Raih Penghargaan Gold Sustainability Report 2021. CNBC Indonesia. https://www.cnbcindonesia.com/market/20211118021621-17-292376/bni-raih-penghargaan-gold-sustainability-report-2021
Syahputra, E. (2021b, November 19). Terapkan Keuangan Berkelanjutan, BRI Raih Penghargaan ASRRAT. CNBC Indonesia. https://www.cnbcindonesia.com/market/ 20211119095843-17-292766/terapkan-keuangan-berkelanjutan-bri-raih-penghargaan-asrrat
Yovana, D. G., & Kadir, A. (2020). Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Profitabilitas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR). Jurnal Manajemen Dan Akuntansi, 21(1), 15–24. http://journal.stiei-kayutangi -bjm.ac.id/index.php/jma/article/view/555/250
Zain, A. (2015). Manajemen Laba dalam Praktik Manajemen Impresi pada Perusahaan BUMN Yang Terdaftar di BEI periode 2012-2014. AKRUAL 6, 2, 115–126. http://fe. unesa.ac.id/ojs/index.php/akrl
Ambarwati, S., & Prakoso, R. (2022). The Effect of Leverage and Good Corporate Governance on Sustainability Report Disclosure. In International Journal of Science and Society (Vol. 4). http://ijsoc.goacademica.com
Andy, C. (2023, September 5). Tren dan Arah Sustainability Report Indonesia di Masa Mendatang. PwC Indonesia.
Angelina Setiawan, M. (2022). Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR). In Jurnal Eksplorasi Akuntansi (JEA) (Vol. 4, Issue 3). Online. http://jea.ppj.unp.ac.id/index.php/jea/index
Annisa, I., Ulupui, I., & Utaminingtyas, T. H. (2023). Pengaruh Pengungkapan Laporan Keberlanjutan, Profitabilitas, dan Leverage terhadap Nilai Perusahaan. Jurnal Revenue, 4(1). https://doi.org/10.46306/rev.v4i1
Apriliyani, F., Surya Abbas, D., Hidayat, I., & Kismanah, I. (2022). Pengaruh Ukuran Perusahaan, Aktivitas Perusahaan, Produktivitas, dan Leverage terhadap Pengungkapan Sustainability Report. Jurnal Ekonomi Dan Manajemen, 2(4), 175–191. https://journal.amikveteran.ac.id/index.php/optimal/article/view/722
Aprilya Tobing, R. (2019). Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia. In Bisnis Indonesia (Vol. 3, Issue 1). https://journal.umy.ac.id/index.php/rab/article/view/7900
Astrid Kesaulya, F., & Putri, W. (2020). Pengaruh Kapitalisasi Pasar terhadap Pengungkapan Informasi Grafik key Financial Variabel pada BUMN di Indonesia. Jurnal Kajian Ekonomi Dan Bisnis, III (2). https://eprints.ukmc.ac.id/5823/1/Artikel%20%2B%20 Cover.pdf
Butar Butar, S. (2019). Board of Commisioners Composition, Governance Committee, and Stock Price Synchronicity. Jurnal Akuntansi Dan Keuangan, 21(1), 1–11. https://doi. org/10.9744/jak.21.1.1-11
Butar Butar, S. (2020). KARAKTERISTIK DEWAN KOMISARIS DAN IDIOSYNCRATIC VOLATILITY. Media Riset Akuntansi, Auditing & Informasi, 20(1), 61–82. https:// doi.org/10.25105/mraai.v20i1.6282
Butar-Butar, S. (2022). Managerial Characteristics and Investment Efficiency: Evidence from Indonesian Listed Companies. Jurnal Dinamika Akuntansi Dan Bisnis, 9(2), 189–204. https://doi.org/10.24815/jdab.v9i2.24929
Cooper, S., & Slack, R. (2015). Reporting practice, impression management and company performance: A longitudinal and comparative analysis of water leakage disclosure. Accounting and Business Research, 45(6–7), 801–840. https://doi.org/10.1080/00014 788.2015.1081554
Damayanti, A., & Hardiningsih, P. (2021). Determinan Pengungkapan Laporan Berkelanjutan Jurnal Akuntansi dan Pajak, 22(1), 175. https://doi.org/10.29040/jap. v22i1.2756
Darmawan, B. A., & Sudana, I. P. (2022). Tekanan Stakeholder dan Ukuran Perusahaan pada Sustainability Report. E-Jurnal Akuntansi, 32(12), 3582. https://doi.org/10.24843/eja. 2022.v32.i12.p08
Destriyani, H. (2018). Pengaruh Manajemen Impresi Pemimpin dan Motivasi Kerja Pegawai terhadap Kinerja Karyawan di PT. ENSEVAL PUTERA MEGATRADING, Tbk Bandung. https://repository.widyatama.ac.id/items/9e68ae1e-1020-4e4a-89d5-a9b0a 0adaad0/full?obo.page=3
Dizar, S., Alifia, S., & Alvionita, F. (2018). The Effect of Audit Committee, Gender Commissioners and Directors, Role Duality, and Firm Size Against Extension of Sustainability Report Disclosure. http://www.trijurnal.lemlit.trisakti.ac.id/index.php/ imar
Elkington, J. (1997). Cannibals with Forks The Triple Bottom Line of 21st Century Business (K. William, Ed.). Capstone Publishing Limited. https://www.sdg.services/uploads/ 9/9/2/1/9921626/cannibalswithforks.pdf
Farhana, S., & Adelina, Y. E. (2019). Relevansi Nilai Laporan Keberlanjutan di Indonesia. Jurnal Akuntansi Multiparadigma, 10(3), 615–628. https://jamal.ub.ac.id/index.php/ jamal/article/download/1235/pdf
Gunawan, V., & Sjarief, J. (2022). Analisis Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Pengungkapan Sustainability Report. Jurnal Akuntansi, Auditing Dan Keuangan, 19(1), 22–41. https://doi.org/https://doi.org/10.25170/balance.v19i1
Hastuti, T. D., Indarto, S. L., & Claudia, G. (2023). Could Personality, Characteristics of Violations, and Perceptions of The Organizational Environment Be a Factor Driving The Whistleblowing Intention? Business: Theory and Practice, 24(2), 360–370. https://doi.org/10.3846/btp.2023.17371
Hermawan, T., & Sutarti, S. (2021). Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Pengungkapan Sustainability Report. Jurnal Ilmiah Akuntansi Kesatuan, 9(3), 597–604. https://doi.org/10.37641/jiakes.v9i3.1209
Imron, A., & Airlangga, universitas. (2021). Analisis Pengaruh Ukuran Perusahaan dan Struktur Modal terhadap Pengungkapan Sustainability Report (Pada Perusahaan yang Tercatat Sebagai Pemenang Dalam NCSR). Jurnal Akuntansi Dan Pajak, 3. http:// jurnal.stie-aas.ac.id/index.php/jap
Khofifah, S., & Lukita, C. (2022). Pengaruh Peran Komite Audit, Ukuran Perusahaan, Kinerja Keuangan terhadap Laporan Sustainability. Jurnal Mahasiswa Manajemen Dan Akuntansi, 2(2), 263–283. http://journal.ubpkarawang.ac.id/mahasiswa/index. php/JMMA/article/view/519
Kurniawan, A., Astuti, D. S. P., & Harimurti, F. (2018). Pengaruh Leverage dan Likuiditas terhadap Pengungkapan Corporate Social Responsibilty dengan Kepemilikan Institusional sebagai Variabel Moderasi. Jurnal Akuntansi dan Sistem Teknologi Informasi. https://ejurnal.unisri.ac.id/index.php/Akuntansi/article/view/2646
Lestari, D. I., Noer Vadila, M., Jenderal, U., & Yani, A. (2020). Do Size of Company and Financial Performance Influence Company to Disclosure Sustainability Report? Journal of Economic, Business and Accounting, 4(1), 1–9. https://journal.ipm2kpe. or.id/index.php/COSTING/article/view/1172
Liana, S. (2019). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan , dan Dewan Komisaris Independen terhadap Pengungkapan Sustainability Report. Jurnal Ekonomi & Ekonomi Syariah, 2, 199–208. https://stiealwashliyahsibolga.ac.id/jurnal/index. php/jesya/article/view/69
Madani, N. K. N., & Gayatri, G. (2021). Profitabilitas, Ukuran Perusahaan, Umur Perusaha-an, Kepemilikan Institusional dan Pengungkapan Sustainability Report. E-Jurnal Akuntansi, 31(4). https://doi.org/10.24843/eja.2021.v31.i04.p03
Mashkour, S. J. (2019). Chapter (9): Financial Leverage. https://www.researchgate.net/publi cation/330881994
Meutia, F., & Titik, F. K. (2019). Pengaruh Profitabilitas The Effect of Profitability, Leverage, Company Size, and Publik Ownership On Sustainability Report Disclosure (Study of Non-Financial Companies Listed on the Indonesia Stock Exchange in 2015-2017).https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/view/10352/10207
Nugraheni, B. L. Y. (2023). The Impact of Corporate Governance Mechanism on Fair Value Measurement in the Indonesian Banking and Financial Industries. Jurnal Dinamika Akuntansi Dan Bisnis, 10(2), 163–180. https://doi.org/10.24815/jdab.v10i2.28355
Puji, H., & Gusti Ayu, K. (2017). Impression Management in Sustainability Reports: Case of Indonesia Jenis Sesi Paper: Poster paper. In Simposium Nasional Akuntansi XX. https://doc-pak.undip.ac.id/id/eprint/24894/1/Full%20paper%20SNA%2020-Gusti%20Ayu%20Komang%20%26%20Puji%20Harto%20%282017%29.pdf
Pulungan, M. S., Darmawan Jaka, Taufik, & Wijayanti, D. S. (2022). Pengaruh Profitabilitas, Leverage, Pelibatan Stakeholder dan Umur Perusahaan Terhadap Pengungkapan Laporan Keberlanjutan. Institut Informatika Dan Bisnis Darmajaya, 69–80. https://jurnal.darmajaya.ac.id/index.php/PSND/article/view/3239
Randy, K. (2019). Penerapan Standar GRI dalam Laporan Keberlanjutan di Indonesia: Sebuah Evaluasi. Jurnal Bina Akuntansi, 6(2), 1–21. https://doi.org/10.52859/jba.v6i2.59
Roviqoh, D. I., Khafid, M., Akuntansi, J., Ekonomi, F., & Kunci, K. (2021). Analysis Journal Profitabilitas dalam Memediasi Pengaruh Kepemilikan Institusional, Komite Audit, dan Ukuran Perusahaan terhadap Pengungkapan Sustainability Report. BEAJ, 1(1), 14–26. https://doi.org/10.15294/beaj.v1i1.30142
Saputri, S., Syafitri, Y., & Ardiany, Y. (2022). Pengaruh Komite Audit dan Ukuran Perusahaan terhadap Pengungkapan Laporan Sustainability. Pareso Jurnal, 4(1), 239–252. http://ejurnal-unespadang.ac.id/index.php/PJ/article/view/528
Suwasono, H., Anggraini, A., Tinggi, S., Ekonomi, I., & Surakarta, P. (2021). Pengaruh Financial Distress, Leverage, Umur Perusahaan, Tipe Perusahaan, dan Gender Diversity terhadap Sustainability Report. https://prosiding.stie-aas.ac.id/index.php/ prosenas/article/view/96
Syahputra, E. (2021a, November 18). BNI Raih Penghargaan Gold Sustainability Report 2021. CNBC Indonesia. https://www.cnbcindonesia.com/market/20211118021621-17-292376/bni-raih-penghargaan-gold-sustainability-report-2021
Syahputra, E. (2021b, November 19). Terapkan Keuangan Berkelanjutan, BRI Raih Penghargaan ASRRAT. CNBC Indonesia. https://www.cnbcindonesia.com/market/ 20211119095843-17-292766/terapkan-keuangan-berkelanjutan-bri-raih-penghargaan-asrrat
Yovana, D. G., & Kadir, A. (2020). Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Profitabilitas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR). Jurnal Manajemen Dan Akuntansi, 21(1), 15–24. http://journal.stiei-kayutangi -bjm.ac.id/index.php/jma/article/view/555/250
Zain, A. (2015). Manajemen Laba dalam Praktik Manajemen Impresi pada Perusahaan BUMN Yang Terdaftar di BEI periode 2012-2014. AKRUAL 6, 2, 115–126. http://fe. unesa.ac.id/ojs/index.php/akrl