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All Journal The Indonesian Accounting Review ProBisnis : Jurnal Manajemen
Fadilah, Haqi
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Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Keterbukaan Informasi dan Kepatuhan Regulasi terhadap Kualitas Laporan Keberlanjutan: Analisis Berdasarkan Penilaian Pihak Ketiga di Indonesia (2020–2022) Nurdialy, Mela; Tartiani, Yuni Astuti Tri; Prihatiningtyas, Marseli Chris; Fadilah, Haqi
ProBisnis : Jurnal Manajemen Vol. 16 No. 3 (2025): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh keterbukaan informasi keberlanjutan (Skor KK) dan kepatuhan terhadap regulasi POJK (Skor POJK) terhadap kualitas Sustainability Report (SR) perusahaan publik di Indonesia selama periode 2020 hingga 2022. Temuan menunjukkan bahwa SR memiliki potensi strategis dalam mendukung efisiensi manajemen, peningkatan tata kelola, serta penguatan keterlibatan pemangku kepentingan. Data yang digunakan berasal dari penilaian pihak ketiga atas lebih dari 100 laporan keberlanjutan perusahaan selama tiga tahun. Dengan pendekatan kuantitatif dan regresi Ordinary Least Squares (OLS), disertai uji asumsi klasik, penelitian ini menemukan bahwa baik keterbukaan informasi maupun kepatuhan terhadap regulasi berpengaruh positif dan signifikan terhadap kualitas SR. Model regresi menunjukkan tingkat penjelasan sebesar 89%, dan lolos uji multikolinearitas, heteroskedastisitas, serta autokorelasi. Temuan ini memperkuat stakeholder theory dan legitimacy theory dalam konteks akuntansi pelaporan berkelanjutan serta memberikan implikasi praktis bagi penguatan tata kelola informasi dan peningkatan transparansi ESG di Indonesia.
Environmental Accounting Disclosure in ASEAN Countries Fadilah, Haqi; Djajang, Syahril
The Indonesian Accounting Review Vol. 7 No. 1 (2017): January - June 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i1.1095

Abstract

This study aims to determine whether there is a difference between the scores of country-based environmental accounting disclosure (in the ASEAN region) and industrybased environmental accounting disclosure (in real estate, forest/agriculture, consumer goods, hospitals, energy, and chemicals/pharmaceuticals). The research method used is One-Way ANOVA difference test. The results show that there is a difference in the scores of country-based environmental accounting disclosure. The difference is between Indonesia and Singapore and between Indonesia and the Philippines. Furthermore, there is no significant difference in the scores of industry-based environmental accounting disclosure, as well as when viewed from each of ASEAN countries. Each country needs to have more stringent regulations and policies to require each company to present the environmental accounting disclosure in the annual report or sustainability report as a form of corporate legitimacy to the public. In addition, there should be a revision of the nature of the environmental accounting disclosure in the financial accounting standards, from voluntary to mandatory. It is intended that every company of various types of industries really pay attention to the environmental impact problems arising from its operational activities.
Co-Authors Djajang, Syahril Prihatiningtyas, Marseli Chris Tartiani, Yuni Astuti Tri