PENGARUH FIRM CHARACTERISTIC PADA SUSTAINABILITY REPORT DISCLOSURE: CORPORATE GOVERNANCE MECHANISM SEBAGAI VARIABEL MODERASI

Wijaya Triwacananingrum, Mufti Adhiprawira Putera

Abstract


Penelitian ini akan menguji apakah firm characteristic dapat mendorong pengungkapan sustainability report serta melihat apakah mekanisme corporate governance dapat memperkuat hubungan firm characteristic terhadap pengungkapan sustainability report. Firm characteristic dibagi menjadi tiga variabel yaitu profitabilitas yang dihitung menggunakan return on asset, leverage yang dihitung menggunakan debt to equity ratio, dan likuiditas yang dihitung menggunakan current ratio. Perusahaan yang digunakan dalam penelitian adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) pada tahun pengamatan 2018 hingga tahun 2021 dan telah mengungkapan sustainability report pada periode tersebut. Total sampel perusahaan yang berhasil dikumpulkan sebesar 76 perusahaan yang menghasilkan 131 total observasi. Hasil dari penelitian ini adalah leverage mempunyai pengaruh siginifikan terhadap pengungkapan sustainability report, dan corporate governance dapat memperkuat hubungan likuiditas perusahaan terhadap pengungkapan sustainability report. Hasil tersebut dapat juga memperlihatkan suatu pembuktian pentingnya pengungkapan sustainability report bagi perusahaan untuk meningkatkan kepercayaan stakeholder kepada perusahaan.


Keywords


Firm Characteristic; Sustainability Report Disclosure; Corporate Governance Mechanism; Perusahaan Manufaktur Indonesia

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