Laporan Keberlanjutan di Indonesia dan Pengungkapannya di Lingkungan Perusahaan: A Systematic Literature Review

Desi Fitri  Yani; Y Anni  Aryani; Nurmadi Harsa  Sumarta

doi:10.33395/owner.v8i3.2280

Authors

Desi Fitri Yani Universitas Sebelas Maret
Y Anni Aryani Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret
Nurmadi Harsa Sumarta Program Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret

DOI:

10.33395/owner.v8i3.2280

Keywords:

ESG, laporan keberlanjutan, literature review

Abstract

Penelitian ini bertujuan untuk mereviu penelitian mengenai pengungkapan laporan keberlanjutan di Indonesia. Penulis meneliti 69 artikel yang diperoleh dari jurnal terindeks Sinta 1 dan Sinta 2. Metode pengumpulan artikel menggunakan pendekatan pemetaan (charting the field). Metode kuantitatif mendominasi penelitian sebesar 93%, metode kualitatif 3%, metode survei 1%, dan metode literature review 3%. Penulis menemukan bahwa faktor keuangan mendominasi penelitian tentang laporan keberlanjutan di Indonesia sebesar 51%, seperti profitabilitas, likuiditas, dan leverage. Sedangkan faktor non-keuangan seperti board of commissioner, board of director, dan audit committee (49%). Temuan penelitian ini tidak hanya menggambarkan keterbaharuan penelitian, namun juga agenda penelitian selanjutnya tentang pengungkapan laporan keberlanjutan..

This study aims to provide a systematic review of research on sustainability report disclosures in Indonesia. The authors examined 69 articles obtained from Indonesian Journals indexed by Science and Technology Index (SINTA). The article collection method uses a mapping approach (charting the field). This study found quantitative method dominates research by 93%, the qualitative method by 3%, the survey method by 1%, and the literature review method by 3%. This study found that financial factors dominated research on sustainability reports in Indonesia by 51% such as profitability, liquidity, and leverage. While non-financial factors such as board of commissioners, board of directors, and audit committee (49%). The findings of this research illustrate not only the novelty of the research but also the future research agenda on sustainability report disclosures.

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