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All Journal Ilomata International Journal of Tax and Accounting MDP Student Conference
Rizky Yuniar SURURI
Universitas Sebelas Maret
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences

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Fourteen Years of Sustainability Reporting Research in Accounting: Bibliographic Studies Rizky Yuniar SURURI; Y. Anni Aryani; Evi Gantyowati
Ilomata International Journal of Tax and Accounting Vol. 4 No. 1 (2023): January 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.778 KB) | DOI: 10.52728/ijtc.v4i1.603

Abstract

Some companies that still apply the single-profit paradigm cause environmental damage, so there is a need for accountability to stakeholder through media sustainability reports. This study aimed to provide an overview of the development of sustainability reporting research for 14 years in Indonesia. Charting the field and analyzing community approach were used in this research. A research sample consisting of 50 articles obtained from 21 journals accredited Sinta 2 from 2009 to January 2022. The results indicated that the most widely used research method is the analytical method and the articles that received the most citations were published in 2015. In addition, this study also found that there are still research variables that are inconsistent with sustainability reporting, namely antecedent variables in the form of audit committees and consequence variables in the form of financial performance. Therefore, it is necessary to conduct an in-depth study to determine the cause of the inconsistency of these variables.
Pengaruh Keberagaman Direksi Terhadap Kualitas Sustainability Report Pada Perusahaan Terindeks LQ45 Rizky Yuniar Sururi; Evi Gantyowati
MDP Student Conference Vol 2 No 2 (2023): The 2nd MDP Student Conference 2023
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.845 KB) | DOI: 10.35957/mdp-sc.v2i2.4332

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh keberagaman gender, tingkat pendidikan dan usia direksi terhadap kualitas sustainability report pada perusahaan terindeks LQ45 di indonesia. Tehnik yang digunakan dalam mengambil sampel yaitu purposive sampling. Periode penelitian dimulai dari tahun 2017 hingga 2021 dengan data sekunder berupa sustainability report dan annual report. Secara simultan, variabel keberagaman gender, tingkat pendidikan dan usia direksi berpengaruh terhadap kualitas sustainability report. Namun secara parsial menunjukkan hasil yang berbeda. Variabel keberagaman gender direksi berpengaruh positif signifikan terhadap kualitas sustainability report. Variabel keberagaman tingkat pendidikan direksi berpengaruh negatif dan tidak signifikan terhadap kualitas sustainabiity report. Variabel keberagaman usia direksi tidak berpengaruh dan tidak signifikan terhadap kualitas sustaianbility report. Sebagai tambahan, variabel kontrol berupa leverage mampu berpengaruh negatif dan tidak signifikan terhadap sustainability report.
Co-Authors Evi Gantyowati Evi Gantyowati Y. Anni Aryani