Apakah Sustainability Reporting Penting Bagi Kinerja Perusahaan?

Authors

  • Thiara Fitriyani Universitas Diponegoro
  • Surya Raharja Program Magister Akuntansi Universitas Diponegoro, Semarang

DOI:

10.33395/owner.v9i1.2584

Keywords:

kepemilikan keluarga, kinerja perusahaan, pelaporan keberlanjutan, standar gri

Abstract

Penelitian ini menginvestigasi hubungan antara laporan keberlanjutan dan kinerja bisnis dengan menggunakan kepemilikan keluarga sebagai variabel moderasi. Dengan menggunakan teknik purposive sampling, 279 perusahaan non-finansial yang terdaftar di BEI tahun 2022 dipilih sebagai sampel penelitian berdasarkan ketersediaan laporan keberlanjutan dan laporan tahunan. Hasil penelitian menunjukkan bahwa transparansi pelaporan dapat meningkatkan kepercayaan stakeholder dan reputasi perusahaan, serta pelaporan keberlanjutan secara signifikan meningkatkan kinerja perusahaan yang diukur dengan Tobin's Q. Kesimpulannya, meskipun pelaporan keberlanjutan penting untuk kinerja perusahaan, pengaruhnya dalam konteks bisnis keluarga memerlukan regulasi dan insentif tambahan untuk meningkatkan kualitas pelaporan dan kinerja yang berkelanjutan.

This study investigates the relationship between sustainability reporting and business performance using family ownership as a moderating variable. Using a purposive sampling technique, 279 non-financial companies listed on the IDX in 2022 were selected as research samples based on the availability of sustainability reports and annual reports. The results show that reporting transparency can increase stakeholder trust and corporate reputation, and sustainability reporting significantly improves firm performance as measured by Tobin's Q. In conclusion, while sustainability reporting is important for firm performance, its influence in the family business context requires additional regulation and incentives to improve reporting quality and sustainable performance.

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Published

2025-01-01

How to Cite

Fitriyani, T., & Raharja, S. . (2025). Apakah Sustainability Reporting Penting Bagi Kinerja Perusahaan?. Owner : Riset Dan Jurnal Akuntansi, 9(1), 297-289. https://doi.org/10.33395/owner.v9i1.2584