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All Journal Jurnal Pendidikan Vokasi Jurnal Indo-Islamika Jurnal Manajemen Bisnis Jurnal Kesehatan Masyarakat JAM : Jurnal Aplikasi Manajemen Global Review of Islamic Economics and Business ETTISAL Journal of Communication Jurnal Ilmiah Peuradeun BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks International Journal of Supply Chain Management Jurnal Public Policy Khazanah Sosial International Journal of Research in Community Services Operations Research: International Conference Series International Journal of Global Operations Research International Journal of Quantitative Research and Modeling International Journal of Ethno-Sciences and Education Research Jurnal Lemhannas RI AbdimasMu UMTAS: Journal of Community Service Ekonomikalia Journal of Economics International Journal of Business, Economics & Financial Studies Indonesian Tourism Journal Proceeding Of International Conference On Education, Society And Humanity Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu International Journal of Humanities, Law, and Politics International Journal of Health, Medicine, and Sports International Journal of Linguistics, Communication, and Broadcasting
Saputra, Jumadil
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Journal : Khazanah Sosial

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Good Corporate Governance, Stakeholders, and Sustainability Report Disclosure Syahirah, Sheila Najla; Suharman, Harry; Hasyir, Dede Abdul; Saputra, Jumadil
Khazanah Sosial Vol 5, No 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.30630

Abstract

Indonesia currently lacks a mandatory framework for sustainability reporting, with the existing reporting requirements focusing on Corporate Social Responsibility (CSR) reports rather than comprehensive sustainability reporting. This situation has resulted in a significant gap in the disclosure of sustainability reports, as organizations often merely comply with CSR reporting obligations, neglecting broader sustainability considerations. In 2020, challenges in sustainability reporting were evident, particularly in the environmental, agrarian, and energy sectors. The Indonesian Forum for the Environment highlighted issues such as the overexploitation of energy resources for corporate profits and potential biases from the government in supporting energy and manufacturing markets, posing threats to sustainability reporting. This study investigates the influence of Good Corporate Governance (GCG) and stakeholder pressure on sustainability report disclosure. Utilizing a quantitative approach, the research focused on companies listed on the Indonesia Stock Exchange (BEI) operating in the energy, raw materials, industry, and infrastructure sectors, specifically those actively publishing sustainability reports. The data, extracted from sustainability reports available on the BEI website, underwent statistical multiple regression analysis. The findings reveal a significant positive impact of both good corporate governance and stakeholder pressure on sustainability report disclosure, accounting for 77.5%. The implications suggest that social pressure and GCG practices contribute to enhanced sustainability reporting, urging the government to establish more stringent regulations. Future research recommendations include expanding the sample size and incorporating additional variables.
Good Corporate Governance, Stakeholders, and Sustainability Report Disclosure Syahirah, Sheila Najla; Suharman, Harry; Hasyir, Dede Abdul; Saputra, Jumadil
Khazanah Sosial Vol. 5 No. 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.30630

Abstract

Indonesia currently lacks a mandatory framework for sustainability reporting, with the existing reporting requirements focusing on Corporate Social Responsibility (CSR) reports rather than comprehensive sustainability reporting. This situation has resulted in a significant gap in the disclosure of sustainability reports, as organizations often merely comply with CSR reporting obligations, neglecting broader sustainability considerations. In 2020, challenges in sustainability reporting were evident, particularly in the environmental, agrarian, and energy sectors. The Indonesian Forum for the Environment highlighted issues such as the overexploitation of energy resources for corporate profits and potential biases from the government in supporting energy and manufacturing markets, posing threats to sustainability reporting. This study investigates the influence of Good Corporate Governance (GCG) and stakeholder pressure on sustainability report disclosure. Utilizing a quantitative approach, the research focused on companies listed on the Indonesia Stock Exchange (BEI) operating in the energy, raw materials, industry, and infrastructure sectors, specifically those actively publishing sustainability reports. The data, extracted from sustainability reports available on the BEI website, underwent statistical multiple regression analysis. The findings reveal a significant positive impact of both good corporate governance and stakeholder pressure on sustainability report disclosure, accounting for 77.5%. The implications suggest that social pressure and GCG practices contribute to enhanced sustainability reporting, urging the government to establish more stringent regulations. Future research recommendations include expanding the sample size and incorporating additional variables.
Co-Authors A Hadi Arifin Abd Razak, Shamsul Bahri Agapa, M. Fasya Febri Agung Prabowo Agus Santoso Ahmad Dailami, Ahmad Ai Nurhayati Akmal Saputra Ali Syah Putra Aliasuddin Aliasuddin Alimin, Erina Ambiya, Utari Nur Amelisqi, Lusi Bilqis Amin Hou Amiruddin Idris Amni Zarkasyi Rahman, Amni Zarkasyi Andiwi Meifilina, Andiwi Angga, Binanga Anggia Suci Pratiwi Anggita, Sahira Anggraeni, Putri Siti Annur M, Ade Isna Anugerah, Dandi Ariffin, Ku Halim Bin Ku Assidqi, Hasbi Asti Nur Aryanti Astuti, Devi Fitri Ayulita Ramadhani Azahra, Astrid Sulistya Azwar Azwar Badruzaman, Jajang Betty Subartini Brahmantia, Bayu Budi Hendrawan Chairul Furqon, Chairul Chatarina Lilis Suryani Christianingrum Cut Annisa Fitriati Dalimunthe, Doli Muhammad Jafar Darmansyah, Dedy Dede Abdul Hasyir Detrianty, Fitria Rika Dewi Mahrani Rangkuty Dewi Ratnasari Dierayani, Allysa Putri DIRYO SUPARTO Dwi Susanti Dwijaningtyas, Srinata Dwiyati Pujimulyani EKO EDDYA SUPRIYANTO EKO EDDYA SUPRIYANTO Eko Wahyudi, Fendy Erlina Erlina Evi Widowati F, Ayunda Alysa Fahrul Rizal, Fahrul Fairuztama, Rafif Fauzi, Muhamad Hasman Fauziah, Irma Silvia Fauziah, Mustika Fitriyani, Seni D Geubrina, Yulia Ghazali, Puspa Liza Guswanto, Bambang Herdriya H, Yunita Sri Hadiyani, Rahmilia Hafni Zahara Hardi, Irsan Hari Mulyadi, Hari Hendra Raza Heny Hendrayati Herlina Napitupulu Hermawan, Riki Hidayana, Rizki Apriva Idroes, Ghalieb Mutig Inriati, Dhea Intan, Dede Ira Apriyanti Irsalinda, Nursyiva isfenti sadalia Iskandar Muda Islah, Tsani Jamilah Jamilah Josua, Lancelot Julsen Julieta, Salma Kalfin, Kalfin Kardofa, Mochamad Khoeryza, Rima Laksito, Grida Saktian Lugiana, Yuda Madani, Fathi Makia Maraya, Nisrina Salsabila Mardhiah, Ainol Maruf, Cipta Muhammad Maulana, Ar Razy Ridha Maulana, Deni Maulani, Nishfi Rahmah Meida Rachmawati Muhammad Abrar Muhammad Rizki Mujiarto, Mujiarto Murni Daulay Mursyidin Mursyidin NADILA SAVIRA Nadjib, Nadjib Nasib Nazila, Siti Desi Nellis Mardhiah Neni Nuraeni, Neni Nizar P, Ajeng Noka Omalia Noor F, Deng Dewi Novitasari, Aliffiah Novitasari, Ela Nur Elfaz, Zam Zam Nur Hafni Nurazizah, Dina Nurhayat, Firman Arif Nurjaman, Diman Nurkamilah, Milah Nurmala Nurmala Nurohmah Dona, Tiara Gita Nurul Istiqomah, Insya Siti Nuryuniarti, Rissa Palupi Permata Rahmi Permata, Shintia Pirdaus, Dede Irman Pranoto Pranoto Pratama, Muhamad Risky Pratiwi, Denisa Lestari Prawiro, Meivin Mulyo Puteh, Anwar Putra, Fadlan Gunawan Rahmad Syukur Rahman Alfarisi, Rendi Raja Masbar Rico Nur Ilham Ridho, Adil Risma, Neng Robiatul A, Wahda Rosady, Tiara Rusyn, Volodymyr Saefullah, Rifki Sajidah, Febi Zulfa Salqaura, Siti Alhamra Salsabila, Nabila Saparudin, Miftahul Rizki Saputra, Nadia Sari, Risna Purnama Sariartha Sianipar, Aryanti Septiani, Lisma Septiani, Resty Shinta Dewi, Reni Shofiatun Nisa, Wafa Sidiq, Fahmi Simanjuntak, Alberto Sinurat, Mangasi Siregar, Wardah Muharriyanti Siti Maria Ulfa Sofyan Sofyan Sopia, Dea Sri Nita, Sri Sugiyarto Sugiyarto Suharman, Harry Sukono . Sullaida, Sullaida Suriani Suriani Suryana Suryana Suwartiningsih, Nurul Syahirah, Sheila Najla Syahputra Silalahi, Amlys Syntha, Bunga T. Zulham Teuku Zulkarnaen Urrohman, Nida Wahid, Alim Jaizul Wahyuddin Wahyudi, Rofiul Wahyuni, Arni Sri Wan Ridwan Husen, Wan Ridwan Widiartanto Widiartanto Widiawaty, Shindy Cantika Windi Amelia, Windi Wintara, Jane Ayu Wiranatakusuma, Dimas Bagus Yahya, Muhammad Ilham Yohandoko, Setyo Yulianda, Riki Yunda, Lola Irma Yuningsih, Siti Hadiaty Yusril Ihza Mahendra Zikri Muhammad