Salsabilla, Shafira and Prof. Dr. Erwin Saraswati, Ak., CA., CPMA., CSRA and Prof. Dr. Wuryan Andayani CA. CSRS. CSRA, CA. CSRS. CSRA (2024) “Pengaruh Materialitas dan Keterlibatan Pemangku Kepentingan Terhadap Kualitas Laporan Keberlanjutan”. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh materialitas dan keterlibatan pemangku kepentingan terhadap kualitas laporan keberlanjutan pada perusahaan manufaktur di Indonesia tahun 2017-2022. Fenomena yang terjadi di Indonesia saat ini yaitu laporan keberlanjutan dianggap cenderung bias dan terlalu optimis untuk mengungkapkan kondisi perusahaan di masa depan sehingga kualitas laporan keberlanjutan masih diragukan. Penelitian ini mengukur kualitas pelaporan keberlanjutan melalui empat dimensi indeks seperti relative quantity disclosure, density, accuracy, and management orientation. Materialitas dan keterlibatan pemangku kepentingan menggunakan metodologi analisis konten, yang diukur melalui pengungkapan relevansi. Penelitian ini menggunakan teknik purposive sample yaitu perusahaan manufaktur yang menerbitkan lapoan keberlanjutan dan terdaftar di BEI tahun 2017-2022. Uji regresi menunjukkan bahwa tingkat materialitas tidak berpengaruh terhadap kualitas pelaporan keberlanjutan. Di sisi lain, keterlibatan pemangku kepentingan berpengaruh terhadap kualitas pelaporan keberlanjutan. Hasil-hasil ini menggaris bawahi potensi trade-off, dimana penekanan berlebihan pada materialitas dapat menyebabkan hilangnya komponen penting lainnya, sehingga mengurangi kualitas pelaporan keberlanjutan secara holistik.
English Abstract
This research aims to empirical research the influence of materiality and stakeholder engangement on the quality of sustainability reports in manufacturing companies in Indonesia in 2017-2022. A phenomenon currently occurring in Indonesia is that sustainability reports are considered to tend to be biased and too optimistic in revealing the company's future condition, so the quality of sustainability reports is still in doubt. This research measures the quality of sustainability reporting through four index dimensions such as relative quantity disclosure, density, accuracy, and management orientation. Materiality and stakeholder engagement using content analysis methodology, measured through relevance disclosures. This research uses a purposive sample technique on manufacturing companies that published sustainability reports and registered on the IDX in 2017-2022. The regression test shows that the level of materiality has no effect on the quality of sustainability reporting. On the other hand, stakeholder engangement influences the quality of sustainability reporting. These results highlight the potential trade-off, where excessive emphasis on materiality can lead to the loss of other important components, thereby reducing the holistic quality of sustainability reporting.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 0424020033 |
| Uncontrolled Keywords: | materialitas, keterlibatan pemangku kepentiingan, kualitas laporan keberlanjutan. |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 12 Nov 2024 04:43 |
| Last Modified: | 12 Nov 2024 04:43 |
| URI: | http://repository.ub.ac.id/id/eprint/232073 |
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