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All Journal The Es Accounting and Finance Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Alfara, Dicky Maiza
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Economics, Econometrics & Finance

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A Determinasi Kualitas Pengungkapan Sustainability Report: - Alfara, Dicky Maiza; Kuntadi, Cris
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 2 No. 3 (2024): Jurnal Manajemen, Akuntansi, dan Logistik ( JUMATI )
Publisher : Cipta Kind Publisher

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Abstract

Sustainability report merupakan bentuk komitmen perusahaan di berbagai sektor industri untuk mengungkapkan dan menyajikan informasi secara transparan terkait implementasi praktik bisnis berkelanjutan, dengan memperhatikan aspek lingkungan, sosial, serta tata kelola perusahaan. Artikel ini mereview faktor-faktor yang memengaruhi kualitas pengungkapan sustainability report, yaitu pemberian asurans, dewan komisaris dan direksi. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Metode penelitian yang digunakan adalah literatur review. Hasil dari artikel literature review ini adalah:1) Pemberian asurans berpengaruh terhadap kualitas pengungkapan sustainability report; 2) Dewan komisaris berpengaruh terhadap kualitas pengungkapan sustainability report; dan 3) Direksi berpengaruh terhadap kualitas pengungkapan sustainability report.
The Global Sustainability Reporting Landscape and the Role of Public Accountants in Providing Assurance: Enhancing the Credibility and Integrity of Sustainability Reports, and Creating Corporate Value Alfara, Dicky Maiza; Nugrahanti, Trinandari Prasetya
The Es Accounting And Finance Vol. 3 No. 02 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i02.392

Abstract

The global dialogue on a sustainable economy has gained momentum due to a growing recognition among various stakeholders—such as investors, consumers, and policymakers—of the importance of integrating environmental, social, and governance (ESG) factors into economic and business practices. This growing awareness, along with commitments from world leaders, has made it essential for companies across various industries and governments to report their sustainability efforts through sustainability reporting to enhance their value in the eyes of stakeholders and investors.This study aims to describe and analyze the global development of sustainability reporting and examine the role of public accountants or external auditors in providing assurance services that enhance the credibility and integrity of these reports. The research employs a descriptive analysis literature review, gathering published global survey reports and previous studies from 2020 to 2024 in international journals and selecting them based on relevance, scope, and data quality.The findings indicate a significant global increase in sustainability reporting, reflecting companies' growing recognition of its importance not only for supporting environmental conservation but also for creating value for stakeholders and investors. Additionally, analyses from surveys and prior research demonstrate that the inclusion of assurance services in sustainability reports is positively correlated with the market value of company shares, thereby enhancing corporate value. Assurances provided by public accountants or external auditors further contribute to the credibility and integrity of sustainability reports, ultimately strengthening trust among stakeholders.
Co-Authors Cris Kuntadi Trinandari Prasetya Nugrahanti