Pengaruh Kepemilikan Manajerial, Dewan Komisaris Independen, Komite Audit, Leverage dan Profitabilitas Terhadap Pengungkapan Sustainable Development Goals (SDGs)
Downloads
This study aims to examine the effect of Managerial Ownership, Independent Board of Commissioners, Audit Committee, Leverage, and Profitability on the disclosure of Sustainable Development Goals (SDGs) in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The data used are secondary data obtained from annual reports and sustainability reports. The research sample was selected using purposive sampling, resulting in a total of 371 observational data. The analysis was conducted using multiple linear regression. The results show that the Audit Committee has a significant negative effect on SDGs disclosure and leverage has a significant positive effect on SDGs disclosure, while Managerial Ownership, Independent Board of Commissioners, and Profitability have no significant effect on SDGs disclosure in financial sector companies listed on the IDX. The implications of this research result in policy formulation, where the research results can strengthen the argument for the need for more detailed and measurable SDGs disclosure standards, so that they do not stop at merely normative narratives.
Keywords: Managerial Ownership, Independent Board of Commissioners, Audit Committee, Leverage, Profitability, Sustainable Development Goals
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh Kepemilikan Manajerial, Dewan Komisaris Independen, Komite Audit, Leverage, dan Profitabilitas terhadap pengungkapan Sustainable Development Goals (SDGs) pada perusahaan sektor keuangan yang terdaftar di BEI selama periode 2021-2024. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan. Sampel penelitian dipilih menggunakan metode purposive sampling, dengan total 371 data observasi. Analisis dilakukan menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa Komite Audit berpengaruh negatif signifikan terhadap SDGs dan Leverage berpengaruh positif terhadap pengungkapan SDGs, sedangkan Kepemilikan Manajerial, Dewan Komisaris Independen, dan Profitabilitas tidak berpengaruh signifikan pada perusahaan sektor keuangan di BEI. Implikasi hasil penelitian ini dalam perumusan kebijakan, dimana hasil penelitian dapat memperkuat argumentasi perlunya standar pengungkapan SDGs yang lebih rinci dan terukur, sehingga tidak berhenti pada narasi normatif semata.
Kata Kunci: Kepemilikan Manajerial, Dewan Komisaris Independen, Komite Audit, Profitabilitas Leverage, Tujuan Pembangunan Berkelanjutan
Downloads
Alisjahbana, A, Salsiah,, & Murniningtyas, Endah, (2018), Tujuan Pembangunan Berkelanjutan Di Indonesia : Konsep, Target, dan Strategi Implementasi, Unpad Press,
Amelia, Lukman, H,, & Sriwati, (2024), The Influence Of Corporate Governance And Board Characteristics On Csrd In Sri-Kehati Index For 2018-2022, International Journal of Application on Economics and Business (IJAEB, 2(3), 2987–1972, https://doi,org/10,24912/ijaeb,v2i3,463-474
Ardillah, K, (2022), The Impact of Characteristics, Independence, Diversity, and Activities of the Board of Director on the Sustainable Development Goals Disclosure, DIJEMSS: Dinasti International Journal Of Education Managemet And Social Science, 4, 210–222, https://doi,org/10,31933/dijemss,v4i2
Bae, S, M,, Masud, M, A, K,, & Kim, J, D, (2018), A cross-country investigation of corporate governance and corporate sustainability disclosure: A signaling theory perspective, Sustainability (Switzerland), 10(8), https://doi,org/10,3390/su10082611
Brigham, E, F,, & Houston, J, F, (2018), Fundamentals of Financial Management (15th ed,), Cengage Learning,
Correa-Mejía, D, A,, García-Benau, M, A,, & Correa-García, J, A, (2024), The critical role of corporate governance in sustainable development goals prioritisation: A 5 P s-based analysis for emerging economies, Heliyon, 10(3), https://doi,org/10,1016/j,heliyon,2024,e25480
Effendi, E,, & Ulhaq, R, D, (2023), Pengaruh Tenur Audit, Reputasi Auditor, Ukuran Perusahaan Dan Komite Audit, CV, Adanu Abimata,
Fathurohman, M,, Purwohedi, U,, & Armeliza, D, (2022), Pengaruh Profitabilitas, Leverage, Kepemilikan Publik dan Institusional Terhadap Pengungkapan Lingkungan, Jurnal Akuntansi, Perpajakan Dan Auditing, 245–264,
Forests & Finance, (2024, March 27), Major Banks in Indonesia Financing Forest Destruction, Biodiversity Loss, Climate Chaos and Human Rights Violations, https://forestsandfinance,org/news/major-banks-in-indonesia-financing-forest-destruction-biodiversity-loss-climate-chaos-and-human-rights-violations/
Ghozali, I, (2021), Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26 (10th ed,), Badan Penerbit Universitas Diponegoro,
Gujarati, D, N, (2003), Basic Econometrics (4th ed,), McGraw-Hill,
Idawati, W,, & Hanifah, A, N, (2022), Pengaruh Board Independence, Audit Committee, Dan Managerial Ownership Terhadap Sustainability Reporting Pada Asean Corporate Governance Scorecard (Vol, 14),
Jiang, Y,, García-Meca, E,, & Martinez-Ferrero, J, (2023), Do board and ownership factors affect Chinese companies in reporting sustainability development goals? Management Decision, 61(12), 3806–3834, https://doi,org/10,1108/MD-01-2023-0113
Jubaedah, S,, & Setiawan, D, (2023), The effect of ownership structure on social and environmental disclosure in Indonesia, Diponegoro International Journal of Business, 6(1), 24–35, https://doi,org/10,14710/dijb,6,1,2023,24-35
Kalbuana, N,, Kusiyah, K,, Supriatiningsih, S,, Budiharjo, R,, Budyastuti, T,, & Rusdiyanto, R, (2022), Effect of profitability, audit committee, company size, activity, and board of directors on sustainability, Cogent Business and Management, 9(1), https://doi,org/10,1080/23311975,2022,2129354
Kasmir, (2021), Analisis Laporan Keuangan (Revisi), Rajawali Pers,
Katoppo, Y,, & Nustini, Y, (2022), Pengaruh Profitabilitas, Komite Audit, Ukuran Perusahaan, dan Komisaris Independen terhadap Corporate Sustainability Performance, El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 769–791, https://doi,org/https://doi,org/10,47467/elmal,v3i5,1085
Khalid, R, M,, & Maidin, A, J, (2022), Good Governance and the Sustainable Development Goals in Southeast Asia, Routledge,
Khan, M, A,, & Obiosa, N, (2024), Impact of Financial and Non-Financial Factors on the Performance of Companies in the Global Health Care Sector, Journal of Economics, Finance and Accounting Studies, https://doi,org/10,32996/jefas
Lawati, H, Al, & Alshabibi, B, (2023), Does Board Structure Drive Sustainable Development Goals Disclosure? Evidence From An Emerging Market, Journal of Governance and Regulation, 12(2), 166–175, https://doi,org/10,22495/jgrv12i2art15
Nguyen, H, C,, & Duong, H, K, (2025), The extent and determinants of SDG disclosures in Vietnamese listed firms, Meditari Accountancy Research, https://doi,org/10,1108/MEDAR-08-2024-2605
Oktafianti, D,, & Rizki, A, (2020), Managerial ownership, firm size, financial performance, and corporate environmental disclosure, Año, 36, 225–244,
Onoja, Okoye, I, E,, & Nwoye, U, J, (2021), Global Reporting Initiative And Sustainability Reporting Practices: A Study Of Nigeria And South Africa Oil And Gas Firms, Research Journal of Management Practice, 1, 2782–7674, https://doi,org/Retrievedfromwww,ijaar,org
Prasetyo, M, S, (2023), Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Dan Kepemilikan Asing Terhadap Pengungkapan Corporate Social Responsibility, Jurnal Ekonomi Dan Bisnis, 15(2), 61–69, https://doi,org/10,55049/jeb,v15i2,224
Pratama, A, (2021), Pengantar Pelaporan Korporat Kontemporer (Edisi Pertama), KENCANA,
Putri, N, A,, Fachrurrozie, & Pratista, A, R, H, (2024), Peran Komisaris Independen Dalam Memoderasi Pengaruh Profitablilitas, Leverage, Ukuran Perusahaan, Dan Kinerja Lingkungan Terhadap Enviromental Disclosure, UNNES,
Putri, N, V,, & Trisnawati, R, (2021), Pengaruh Profitabilitas, Leverage, Diversitas Gender Dewan Komisaris Dan Dewan Direksi Terhadap Pengungkapan Sdgs,
Quddus, A, al, & Meilani, S, E, R, (2024), Corporate Social Responsibility disclosure in view of corporate governance, InCAF: Inernational Conference On Accounting And Finance, 2, 172–186, https://bschool,nus,edu,sg
Schaefer, D, K,, Selestine, C,, & Delange, N, (2022), Green Finance, Sequa,
Sekaran, U,, & Bougie, R, (2017), Metode Penelitian untuk Bisnis (6th ed,), Salemba Empat,
Sibuea, R, M, F,, & Arieftiara, D, (2022), Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dan Budaya Organisasi Terhadap Pengungkapan Corporate Social Responsibility Dengan Komite Audit Sebagai Variabel Moderasi, EMAR: Veteran Economics, Management, & Accounting Review, 1, 133–148,
Subagyo, (2018), Akuntansi Manajemen Berbasis Desain, Gadjah Mada Universitas Press,
Sudarmanto, Susanti, E,, & Revida, E, (2021), Good Corporate Governance (GCG), Yayasan Kita Menulis,
Suwandi, (2024), Mekanisme Good Corporate Governance dalam Menciptakan Nilai Berkelanjutan (I, A, Putri, Ed,), PT, Literasi Nusantara Abadi Grup,
Tarigan, J,, & Antonius, J, (2023), The Effect of Internal Corporate Governance Mechanisms toward Corporate Social Responsibility Disclosures: Evidence Found in Indonesia Listed Mining Industry, Asia Pacific Management and Business Application, 011(03), 303–322, https://doi,org/10,21776/ub,apmba,2023,011,03,4
Tumwebaze, Z,, Bananuka, J,, Kaawaase, T, K,, Bonareri, C, T,, & Mutesasira, F, (2022), Audit committee effectiveness, internal audit function and sustainability reporting practices, Asian Journal of Accounting Research, 7(2), 163–181, https://doi,org/10,1108/AJAR-03-2021-0036
United Nations, (2015), Department of Economic and Social Affairs Sustainable Development, Https://Sdgs,Un,Org/Goals,
Wahyuni, F,, Nurmalasari, Ainy, R, N,, & Rifandi, M, (2024), Achieving SDGs: The Role of Independent Commissioners, Managerial Ownership, Audit Committees, and Profitability in the Manufacturing Industry, SHS Web of Conferences, 201, 03005, https://doi,org/10,1051/shsconf/202420103005
Wijaya, E,, Andriani, W,, & Martha, (2024), Impact On Managerial Ownership, Leverage And Company Size On Corporate Social Responsibility In Infrastructure Companies, Jurnal Ilmiah Akuntansi, 8(2), 92–100, http://www,ejournal,pelitaindonesia,ac,id/ojs32/index,php/
Wulandari, A, D,, & Kusumawati, E, (2025), Leverage, Profitabilitas, Likuiditas, Dewan Komisaris, dan Komite Audit terhadap Pengungkapan Sustainable Development Goals, Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 7(2), https://doi,org/10,47467/alkharaj,v7i2,7051
Copyright (c) 2025 Oktavia Purwitasari, Sriyono
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Nominal Barometer Riset Akuntansi dan Manajemen allows readers to read, download, copy, distribute, print, search, or link to its articles' full texts and allows readers to use them for any other lawful purpose. The journal allows the author(s) to hold the copyright without restrictions. Finally, the journal allows the author(s) to retain publishing rights without restrictions
- Authors are allowed to archive their submitted article in an open access repository
- Authors are allowed to archive the final published article in an open access repository with an acknowledgment of its initial publication in this journal
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 Generic License.
Terjemahan.png)
