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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Fefri Indra Arza
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Indonesia
Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Sustainability Reporting terhadap Kinerja Keuangan Badan Usaha Milik Daerah Sektor Perbankan di Indonesia 2021-2025 Rahmah Eka Putri; Fefri Indra Arza
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 2 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i2.3988

Abstract

Sustainability reporting has become an important instrument for enhancing corporate transparency and accountability, particularly in the banking sector. However, empirical evidence regarding its relationship with financial performance remains inconclusive, especially among regional government-owned banks. This study aims to examine the relationship between the Sustainability Report Disclosure Index (SRDI) and the financial performance of Regional Development Banks (Bank Pembangunan Daerah) in Indonesia during the 2021–2025 period. The study employed a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample comprised 17 Regional Development Banks selected through purposive sampling, resulting in 85 firm-year observations. Sustainability reporting was measured using the SRDI based on the Global Reporting Initiative (GRI) Standards 2021, while financial performance was measured using Return on Assets (ROA), Return on Equity (ROE), Non-Performing Loans (NPL), Operating Expenses to Operating Income (BOPO), and Capital Adequacy Ratio (CAR). The data were analyzed using panel data regression with Leverage and Firm Size included as control variables. The results indicate that SRDI is positively and significantly associated with ROA and ROE, while it is negatively and significantly associated with NPL. However, no significant relationship is found between SRDI and BOPO or CAR. These findings suggest that sustainability reporting is associated with selected dimensions of financial performance but does not demonstrate a consistent relationship across all financial performance indicators. This study contributes to the limited empirical evidence on sustainability reporting in regional government-owned banks and provides insights for bank management and regulators in evaluating sustainability disclosure practices.
Pengaruh Transparansi Anggaran dan Temuan Audit BPK terhadap Opini Audit Laporan Keuangan Pemerintah Daerah dengan Tindak Lanjut Rekomendasi Audit sebagai Variabel Moderasi: (Studi Empiris pada Pemerintah Kabupaten/Kota di Provinsi Sumatera Barat Tahun 2021–2024) Aneka Muffti; Fefri Indra Arza
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 2 (2026): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan: Penelitian ini bertujuan untuk menguji pengaruh transparansi anggaran dan temuan audit BPK terhadap opini audit laporan keuangan pemerintah daerah (LKPD), dengan tindak lanjut rekomendasi hasil pemeriksaan (TLRHP) sebagai variabel moderasi. Desain dan Metodologi Penelitian: Menggunakan desain kausal kuantitatif, penelitian ini menganalisis 76 observasi dari 19 kabupaten/kota di Provinsi Sumatera Barat selama periode 2021–2024 menggunakan data sekunder dari laporan resmi BPK dan portal PPID, yang diuji melalui Regresi Logistik Ordinal dengan Moderated Regression Analysis (MRA). Temuan dan Pembahasan: Hasil penelitian menunjukkan bahwa transparansi anggaran berpengaruh negatif dan signifikan terhadap opini audit BPK (B = -3,639; p = 0,036), yang mengindikasikan bahwa peningkatan keterbukaan publik memfasilitasi pengawasan auditor (form over substance). Sebaliknya, temuan audit BPK (B = -0,100; p = 0,080) dan tindak lanjut rekomendasi (B = -0,278; p = 0,115) tidak menunjukkan pengaruh langsung yang signifikan. Selain itu, TLRHP tidak terbukti memoderasi dampak transparansi anggaran (p = 0,055) atau temuan audit (p = 0,113) terhadap opini audit. Implikasi: Pemerintah daerah harus memprioritaskan kualitas pelaporan keuangan yang substantif daripada sekadar publikasi prosedural. Penelitian selanjutnya harus mengevaluasi metrik transparansi kualitatif dan nilai kerugian nominal di seluruh sampel geografis yang lebih luas.
Co-Authors Aneka Muffti Rahmah Eka Putri