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ANALISIS PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KONDISI KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ45
https://doi.org/10.22146/abis.v7i2.58831 Sisilia Kartini(1*), Indra Wijaya Kusuma(2)
(1) Universitas Gadjah Mada, Yogyakarta
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
This research aimed to compare the levels of sustainability report disclosures among LQ45 companies. Other than that, the research also aimed to compare the financial conditions among companies that had revealed their sustainability reports and those which had not. The samples of the research were all companies listed in LQ45 index of as many as 103. The sustainability report disclosure was made based on the GRI-G4 guidelines. The research was descriptive. The secondary data were obtained from sustainability reports and audited financial reports on 2015, 2016, and 2017. The data analysis was carried out using content analysis and independent t-test.
The results showed that overall, the averagelevel of sustainability report disclosures with the highest level of disclosure were those which operated in agriculture and mining sectors because those companies’ activities had direct operational impacts on environment and the society. The results of hypothesis test indicated that the financial condition measured by Return on Equity (ROE) variable was insignificant, meaning that the companies that had revealed their sustainability reports had no better Return on Equity (ROE) financial conditions than those which had not. The financial condition measured using Debt to Total Assets Ratio (DAR) variable indicated a significant result. This finding also supported the hypothesis, meaning that the companies that had revealed their sustainability reports had a more-trusted Debt to Total Assets Ratio (DAR) than the others which had not.
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DOI: https://doi.org/10.22146/abis.v7i2.58831
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