Determinants of Sustainability Report On Mining Companies In Indonesia Sharia Stock Index (ISSI)

Ria Anisatus Sholihah(1*), Jilma Dewi Ayu Ningtyas(2), Happy Sista Devy(3), Dwi Tia Ningrum(4),


(1) UIN K.H. Abdurrahman Wahid Pekalongan
(2) UIN K.H. Abdurrahman Wahid Pekalongan
(3) UIN K.H. Abdurrahman Wahid Pekalongan
(4) UIN K.H. Abdurrahman Wahid Pekalongan
(*) Corresponding Author

Abstract


Sustainability Report recent years have become crucial part of Integrated Reporting, which combines financial and non-financial parameters. In Indonesia, 144 issuers have implemented Environment-Social-Governance principles and sustainability reporting. This aims of research to determine how board size, gender representation, profitability, leverage, and institutional ownership affected sustainability report disclosure. This form of field study uses explanatory research approaches based on quantitative analysis. In data analysis, statistical computation is used to evaluate the hypothesis, which is a verification using SPSS 26. This research found that the disclosure of sustainability reports is unaffected by profitability, leverage, or the participation of female directors. However, the size of the board of directors positively affects the disclosure of sustainability reports, whereas institutional ownership negatively affects sustainability reports disclosure.

Keywords: Sustainability Report, Profitability, Leverage, Good Governance



Full Text:

PDF

References


Ahdiat, A. (2022). Pemerintah Pulihkan Ratusan Izin Pertambangan Bermasalah. Katadata.Co.Id. https://databoks.katadata.co.id/datapublish/2022/10/03/pemerintah-pulihkan-ratusan-izin-pertambangan-bermasalah

Alamsyah, I. E. (2023). Semen Indonesia Genjot Pertambangan Berkelanjutan Lewat Teknik Ini. https://ekonomi.republika.co.id/berita/rs3als349/semen-indonesia-genjot-pertambangan-berkelanjutan-lewat-teknik-ini

Ayuningtyas, D. (2019). Hampir 4 Tahun Suspensi, Akankan Borneo Energi Didepak BEI? CNBC Indonesia. https://www.cnbcindonesia.com/market/20190619142720-17-79351/hampir-4-tahun-suspensi-akankan-borneo-energi-didepak-bei

B20 Sustainability 4.0 Awards. (2022). Ketahui Lebih Jauh Mengenai Sustainability Report Perusahaan Indonesia dan Manfaatnya. https://indonesiasustainability.com/sustainability-report-perusahaan-indonesia/

Błach, J., Bukalska, E., Kaźmierska-Jóźwiak, B., & Pesa, A. R. (2025). Sustainability performance, corporate governance, and financial performance : Evidence from Poland and Central European listed companies. Journal of Entrepreneurship, Management and Innovation (2025), 21(1), 58–80.

Buallay, A., Hamdan, R., Barone, E., & Hamdan, A. (2022). Increasing female participation on boards: Effects on sustainability reporting. International Journal of Finance and Economics, 27(1), 111–124. https://doi.org/10.1002/ijfe.2141

Chai, E., & Suparman, M. (2022). Dampak Struktur Dewan Direksi pada Indeks Laporan Keberlanjutan. Jurnal Ilmiah Akuntansi Kesatuan, 10(2), 279–290. https://doi.org/10.37641/jiakes.v10i2.1290

Damayanti, A., & Hardiningsih, P. (2021). Determinan Pengungkapan Laporan Berkelanjutan. Jurnal Akuntansi Dan Pajak, 22(1), 175–189. https://doi.org/10.29040/jap.v22i1.2756

Hidayat, K. (2022). B20 Indonesia Dukung Standardisasi Global Laporan Berkelanjutan Berbasis ESG. https://nasional.kontan.co.id/news/b20-indonesia-dukung-standardisasi-global-laporan-berkelanjutan-berbasis-esg

Https://indonesia.go.id/. (2022). Indonesia Menjadi Contoh Pengelolaan Tambang Berkelanjutan. https://indonesia.go.id/g20/kategori/kabar-terkini-g20/5906/indonesia-menjadi-contoh-pengelolaan-tambang-berkelanjutan?lang=1

Https://www.ptba.co.id/. (2014). Pertambangan Berkelanjutan untuk Investasi Jangka Panjang. https://www.ptba.co.id/berita/sustainable-mining-for-long-term-investment-87

Initiative, G. R. (2013). No Title. https://www.globalreporting.org/

Jamila, S. N., & Aziz, A. (2024). Pengaruh Literasi Keuangan Syariah dan Brand Image Terhadap Keputusan dalam Menggunakan Produk Perbankan Syariah pada Aktivis Mahasiswa FEBI UIN Siber Syekh Nurjati Cirebon. AB-JOIEC: Al-Bahjah Journal of Islamic Economics, 2(02), 42-54.

Jakaria, D., Wartoyo, W., & Iqbal, M. (2024). Analisis Peran BMT Dalam Pemberdayaan UMKM Melalui Pembiayaan Murabahah (Studi Kasus BMT Al-Ishlah Mitra Sejahtera). AL-MULTAZIM: Jurnal Manajemen Bisnis Syariah, 4(2), 677-691.

Justin, P., & Hadiprajitno, P. T. B. (2019). Pengungkapan Struktur Dewan Direksi Terhadap Pengungkapan Keberlanjutan Perusahaan. Diponegoro Journal of Accounting, 8(3), 1–9. file:///C:/Users/SUHANDA/AppData/Local/Mendeley Ltd./Mendeley Desktop/Downloaded/Justin - 2019 - Pengungkapan Laporan Keberlanjutan Perusahaan.pdf

Meutia, F., & Titik, F. K. (2019). PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN KEPEMILIKAN PUBLIK TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN (Studi Pada Perusahaan Non Keuangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017). E-Proceeding of Management, 6(2), 3543–3551.

Nurhalisa, P., & Hernawati, E. (2023). The Effect of Ownership Structure and Board Diversity on Corporate Social Responsibility (CSR) Disclosure. International Journal of Professional Business Review, 8(9), e02506. https://doi.org/10.26668/businessreview/2023.v8i9.2506

Pratiwi, I. (2023). Era Baru Laporan Berkelanjutan untuk Iklim. https://opini.harianjogja.com/read/2023/04/15/543/1132267/opini-era-baru-laporan-berkelanjutan-untuk-iklim

Pulungan, M. S., Darmawan, J., Taufik, T., & Wijayanti, D. S. (2022). Pengaruh Profitabilitas , Leverage , Pelibatan Stakeholder dan Umur Perusahaan Terhadap Pengungkapan Laporan Keberlanjutan. Seminar Nasional Hasil Penelitian Dan Pengabdian Masyarakat 2022, 69–80.

Putri, I. H., Meutia, I., & Yuniarti, E. (2022). Faktor yang Mempengaruhi Pengungkapan Materialitas pada Laporan Keberlanjutan. E-Jurnal Akuntansi, 32(7), 1771. https://doi.org/10.24843/eja.2022.v32.i07.p08

Rahayu, A. J., & Cahyaningsih. (2020). FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN LAPORAN KEBERLANJUTAN (STUDI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2017). Journal Accounting and Finance, 4(1), 46–54.

Respati, A. R. (2022). Menyongsong Pertambangan Berkelanjutan dan Berdampak Sosial. https://money.kompas.com/read/2022/12/22/205000626/menyongsong-pertambangan-berkelanjutan-dan-berdampak-sosial?page=all

Shofiyah, I. (2021). Determinan Pengungkapan Laporan Berkelanjutan Berdasarkan Global Reporting Initiative Determinants of Sustainability Report Disclosure Based on the …. Scholar.Archive.Org, 6(2), 97–115. https://scholar.archive.org/work/vjin3gho4jg33jt7wfoz6cqbui/access/wayback/https://jurnalekonomi.unisla.ac.id/index.php/jpensi/article/download/635/pdf_36

Soviana, D., & Rokhlinasari, S. (2024). Implementasi Akuntabilitas Pengelolaan dan Pelaporan Keuangan Masjid As-Syura Berdasarkan ISAK 35. Journal of Sharia Accounting and Tax, 2(2), 291-306.

Sukardi, B., Abdullah, A., & Husaen, F. D. U. (2022). Sustainability of Indonesian Islamic Banking In Terms of Corporate Ethical Identity And Corporate Governance. Al-Amwal: Jurnal Ekonomi Dan Perbankan Syariah, 14, 227–245. https://doi.org/10.24235/amwal.v%vi%i.11664

Wartoyo, W., Layaman, L., Fatmasari, D., Aziz, A., Wahyuningsih, N., & Haida, N. (2024). The Impact of Government Bond Issuance on Banking Activities and Economic Growth in Indonesia. PaperASIA, 40(6b), 340-346.

Wartoyo, W., Kholis, N., Arifin, A. A., & Syam, N. (2022). The Contribution of Mosque-Based Sharia Cooperatives to Community Well-Being Amidst the COVID-19 Pandemic. IQTISHADIA, 15(1), 21-45.

Widowati, W. W., & Mutmainah, S. (2023). FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN LAPORAN KEBERLANJUTAN (Studi Empiris pada Perusahaan yang Terdaftar pada Bursa Efek Indonesia Periode 2018 - 2020). Diponegoro Journal of Accounting, 12(1), 1–15.

Widyastuti, S. M., & Endarwati, E. T. (2023). Analisis Hubungan Karakteristik Perusahaan Dengan Kesesuaian Pernyataan Jaminan Pada Laporan Keberlanjutan. Jurnal Ekombis Review - Jurnal Ilmiah Ekonomi Dan Bisnis, 11(1), 885–896.

Yuliawati, G. A. W., Wahyuni, M. A., & Yudantara, I. G. A. P. (2020). Pengaruh Ukuran Perusahaan, Kinerja Keuangan, dan Kepemilikan Institusional Terhadap Pengungkapan Sosial dan Lingkungan Perusahaan. Vokasi Jurnal Riset Akuntansi, 9(1), 27–34.

Yuni, S., Yuniati, A., Ekonomi dan Bisnis, F., & Palangka Raya, U. (n.d.). SUSTAINABILITY DISCLOSURE: AN EMPIRICAL STUDY OF INDONESIA’S MINING SECTOR.




DOI: 10.70095/alamwal.v17i1.18778

Article Metrics

Abstract view : 0 times
PDF - 0 times

Refbacks

  • There are currently no refbacks.


 Al Amwal Indexed by:

          

 

 

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. Creative Commons Licence
This work is licensed under a Creative Commons Attribution 4.0 International License.-->View My Stats