Analisis Faktor-Faktor Yang Mempengaruhi Sustainability Reporting: Studi Empiris Industri Sektor Perbankan Yang Listing Di Bursa Efek Indonesia Tahun 2011-2013
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Institusion
STIE Indonesia Banking School
Author
Chandra, Alvianto
Subject
HF5601 Accounting
Datestamp
2020-09-25 03:28:45
Abstract :
There has been an increasing trend of non-financial information reporting needed by world-wide stakeholder that illustrates environmental impact from business activities, which now becomes a common reporting practice in many organizations. Sustainability report provides distinctive approach for organization to satisfy the demanding stakeholder for non-financial information, by taking into the account the needs of resources for the future generations in everyday business operations. The purpose of this study is to find the determinant of sustainability reporting, specifically in the Indonesian banking sector. A sample consists of 32 banks are selected using the purposive sampling method. The GRI reporting guidelines version 3.1 is used for scoring the sustainability report index of Indonesian banks. Multiple regression analysis method is used in this study. Variables implying bank?s characteristic are chosen such as firm size measured by total asset and number of branches, leverage, liquidity, profitability, foreign ownership, and state ownership The result finds out only total asset and liquidity has significant impact on sustainability reporting, whereas number of branches, leverage, liquidity, profitability, foreign ownership, and state ownership has no significant impact. The result also indicates that the score of sustainability reporting done by Indonesian banks are quite low. Keywords: Environment Impact Disclosure, Sustainability Reporting, Sustainability Index, GRI, Total Asset, Number of Branches, Leverage, Liquidity, Profitability, Foreign Ownership, State Ownership.
There has been an increasing trend of non-financial information reporting needed by world-wide stakeholder that illustrates environmental impact from business activities, which now becomes a common reporting practice in many organizations. Sustainability report provides distinctive approach for organization to satisfy the demanding stakeholder for non-financial information, by taking into the account the needs of resources for the future generations in everyday business operations. The purpose of this study is to find the determinant of sustainability reporting, specifically in the Indonesian banking sector. A sample consists of 32 banks are selected using the purposive sampling method. The GRI reporting guidelines version 3.1 is used for scoring the sustainability report index of Indonesian banks. Multiple regression analysis method is used in this study. Variables implying bank?s characteristic are chosen such as firm size measured by total asset and number of branches, leverage, liquidity, profitability, foreign ownership, and state ownership The result finds out only total asset and liquidity has significant impact on sustainability reporting, whereas number of branches, leverage, liquidity, profitability, foreign ownership, and state ownership has no significant impact. The result also indicates that the score of sustainability reporting done by Indonesian banks are quite low. Keywords: Environment Impact Disclosure, Sustainability Reporting, Sustainability Index, GRI, Total Asset, Number of Branches, Leverage, Liquidity, Profitability, Foreign Ownership, State Ownership.
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