ANALISIS LAPORAN KEUANGAN PERUSAHAAN TERHADAP KUALITAS PENGUNGKAPAN KINERJA KEUANGAN KEBERLANJUTAN
Keywords:
Kata Kunci: Global Reporting Initiative (GRI), Quality of Disclosure, Sustainability Report, Content AnalysisAbstract
ABSTRAK
Penelitian ini bertujuan untuk menganalisis kualitas keberlanjutan perusahaan pada bidang Industri Konstruksi terhadap kualitas pengungkapan kinerja keberlanjutan. Sampel yang diambil adalah 98 pengamatan dari semua perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) yang mengungkapkan laporan keberlanjutan atau CSR. Kualitas pengungkapan kinerja keberlanjutan dinilai dengan pedoman GRI Standard. Pedoman ini adalah versi terbaru yang dikeluarkan oleh Global Reporting Innitiative (GRI), yang dapat diimplementasikan mulai tahun 2021.
Hasil penelitian menunjukkan bahwa aspek ekonomi, lingkungan, dan sosial tidak memiliki pengaruh yang signifikan terhadap profitabilitas perusahaan. Implikasi praktis dari penelitian ini adalah urgensi agar pemerintah tidak hanya mewajibkan pelaporan keberlanjutan, tapi juga membuat kerangka atau indikator khusus mengenai keberlanjutan di Indonesia. Penerapan keuangan keberlanjutan akan lebih optimal jika disertai dengan pedoman pengungkapan yang sesuai dengan iklim bisnis di Indonesia.
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