Laporan Penelitian Transparansi Pelaporan Keberlanjutan Perusahaan Publik di Indonesia Pengujian Determinan Internal dan Eksternal
| Main Authors: | Handajani, Lilik, Alamsyah, Alamsyah, Widiastuty, Erna |
|---|---|
| Format: | Monograph NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
Lembaga Penelitian dan Pengabdian Universitas Mataram
, 2016
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| Subjects: | |
| Online Access: |
http://eprints.unram.ac.id/17913/1/Laporan%20Penelitian%20Tahun%202016%20B.16.pdf http://eprints.unram.ac.id/17913/ |
Daftar Isi:
- The objectives of this study is to analyze and to describe the transparency of sustainability reporting public company in Indonesia from the perspective of internal (firms specific) and external. Tests were conducted at 18 public companies published sustainability report through the official website of the company. Content analysis approach used to describe the profile of corporate sustainability reporting and public domain, whereas structural equation models are used to test the effect of internal and external determinants of the transparency of corporate sustainability reporting. Internal determinant testing firm-specific as reflected by the level of financial performance and ownership structure of the company, while the external determinant is the affiliate industry, social visibility, stakeholder pressure, the adoption of the GRI and the existence of sustainability assurance. Sustainability performance indicators in the Global Reporting Initiaves as a guideline for assessing the level of transparency of corporate sustainability. The test results showed that the financial performance and external determinants significant effect on the transparency of corporate sustainability report, while the ownership structure does not affect the transparency of sustainability reporting. This finding implies that sustainability reporting public company in Indonesia is driven by corporate’s internal and external factors. Corporations that have a good financial performance tends to improve the transparency of sustainability reporting. Incentives of corporation in sustainability reporting is due to the reason of pressure from the government rather than of social pressure because in emerging market, governments are the key stakeholders that should take precedence interests