PENGARUH GENDER, PERSEPSI MANAJEMEN DAN PROFITABILITAS PADA PENCAPAIAN SDGS MELALUI SUSTAINABILITY REPORTING
DOI:
https://doi.org/10.36277/geoekonomi.v14i2.327Keywords:
Gender, Managerial, Profitability, SDGS, SRAbstract
Public awareness of the environment caused by the industrial activities of large companies, makes the public need information about the extent to which companies are responsible for the damage. SDGS voiced by the UN to be carried out in all countries, including Indonesia, must declare SDGS. This study seeks to find how women's representation in the leadership of a company can be one of the drivers of companies to be more concerned with voluntary disclosure, managerial roles and profitability in achieving Sustainable Development Goals (SDGs) in companies that are reflected in Sustainability Reporting (SR). The results showed that the presence of women on the board of directors did not affect the disclosure of SDGs. While managerial roles and profitability had a significant effect on the disclosure of SDGs.
Downloads
References
Agustina, Sulia, & Rice. (2017). Pengungkapan Tanggung Jawab Sosial dan Nilai Perusahaan: Dari Sudut Pandang Teori Akuntansi Positif dan Corporate Governance. Jurnal Dinamika Akuntansi Dan Bisnis, 4(1), 33–44. https://doi.org/10.24815/jdab.v4i1.5697
Alfiah, S., & Arsjah, R. J. (2021). Pengungkapan Terkait Sdgs Dan Profitabilitas Serta Analisis Industri. Media Riset Akuntansi, Auditing & Informasi, 21(1), 75–90. https://doi.org/10.25105/mraai.v21i1.9171
Azlan, A., Lee, S. P., & Selvaraj, S. (2013). The Influence of Governance Structure and Strategic corporate social responsibility toward sustainability reporting quality. Business Strategy and the Environment, 1, 1–19.
Beji, R., Yousfi, O., Loukil, N., & Omri, A. (2021). Board Diversity and Corporate Social Responsibility: Empirical Evidence from France. Journal of Business Ethics, 173(1), 133–155. https://doi.org/10.1007/s10551-020-04522-4
Dara, R. R., Subekti, I., & Andayani, W. (2019). the Effect of Corporate Governance and Ceo’S Reputation on Financial Distress With Financial Performance As a Mediation Variable. South East Asia Journal of Contemporary Business, Economics and Law, 18(5), 297–305.
Doss, C., Meinzen-Dick, R., Quisumbing, A., & Theis, S. (2018). Women in agriculture: Four myths. In Global Food Security (Vol. 16, pp. 69–74). https://doi.org/10.1016/j.gfs.2017.10.001
Eisenmenger, N., Pichler, M., Krenmayr, N., Noll, D., Plank, B., Schalmann, E., Wandl, M. T., & Gingrich, S. (2020). The Sustainable Development Goals prioritize economic growth over sustainable resource use: a critical reflection on the SDGs from a socio-ecological perspective. Sustainability Science, 15(4), 1101–1110. https://doi.org/10.1007/s11625-020-00813-x
Farida, A. L. (2022). Pengujian kinerja keuangan: Sustainable development goals sebagai intervening di Bursa Efek Indonesia. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(10), 4790–4796. https://doi.org/10.32670/fairvalue.v4i10.1650
Gil, J. D. B., Reidsma, P., Giller, K., Todman, L., Whitmore, A., & van Ittersum, M. (2019). Sustainable development goal 2: Improved targets and indicators for agriculture and food security. Ambio, 48(7), 685–698. https://doi.org/10.1007/s13280-018-1101-4
Guijarro, F., & Poyatos, J. A. (2018). Designing a sustainable development goal index through a goal programming model: The case of EU-28 countries. Sustainability (Switzerland), 10(9). https://doi.org/10.3390/su10093167
Harahap, ukma I. P., & Aditya, S. (2019). Faktor-Faktor Yang ( Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016 dan 2017 ). Diponegoro Journal Of Accounting, 8(3), 1–11.
Jan, A. A., Lai, F. W., & Tahir, M. (2021). Developing an Islamic Corporate Governance framework to examine sustainability performance in Islamic Banks and Financial Institutions. Journal of Cleaner Production, 315. https://doi.org/10.1016/j.jclepro.2021.128099
Jensen, C., & Meckling, H. (1976). Theory Of The Firm : Managerial Behavior , Agency Costs And Ownership Structure I . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e. Journal of Financial Economics 3, 3, 305–360.
Jones, P., Wynn, M., Hillier, D., & Comfort, D. (2017). The Sustainable Development Goals and Information and Communication Technologies. Indonesian Journal of Sustainability Accounting and Management, 1(1), 1–15. https://doi.org/10.28992/ijsam.v1i1.22
Kurniawati, H., & Sudibyo, Y. A. (2017). Pengungkapan Tanggung Jawab Sosial Perusahaan dan Economic Value Added : Peranan Moderasi Kepemilikan Keluarga dan CSR Award. Jurnal Keuangan Dan Perbankan, 14(1), 29–36.
Maes, M. J. A., Jones, K. E., Toledano, M. B., & Milligan, B. (2019). Mapping synergies and trade-offs between urban ecosystems and the sustainable development goals. In Environmental Science and Policy (Vol. 93, pp. 181–188). https://doi.org/10.1016/j.envsci.2018.12.010
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/10.1108/ajar-06-2018-0008
Manita, Y. D., Samsiah, S., & Azhari, I. P. (2022). Pengaruh Corporate Governance, Profitabilitas, Intensitas Modal Terhadap Penghindaran Pajak. Jurnal Ilmiah Ekonomi Terpadu …. http://jurnal.utu.ac.id/jimetera/article/view/4787
Martin, K. M., & Dewayanto, T. (2020). Pengaruh Corporate Governance, dan Model Bisnis terhadap Penghindaran Pajak. Diponegoro Journal of Accounting. https://ejournal3.undip.ac.id/index.php/accounting/article/view/29091
Moyer, J. D., & Hedden, S. (2020). Are we on the right path to achieve the sustainable development goals? World Development, 127. https://doi.org/10.1016/j.worlddev.2019.104749
Nurhalimah, H., Sunarta, K., & Budianti, W. (2021). Pengaruh Corporate Social Responsibility dan Capital Intensity terhadap Penghindaran Pajak (Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek …. In Jurnal Online Mahasiswa …. jom.unpak.ac.id. https://jom.unpak.ac.id/index.php/akuntansi/article/viewFile/1676/1394
Oktavia, E. (2018). Mekanisme Good Corporate Governance, Leverage Dan Kinerja Keuangan Perusahaan. Jurnal Riset Akuntansi, 9(1), 80–87. https://doi.org/10.34010/jra.v9i1.534
Perello-Marin, M. R., Rodríguez-Rodríguez, R., & Alfaro-Saiz, J. J. (2022). Analysing GRI reports for the disclosure of SDG contribution in European car manufacturers. Technological Forecasting and Social Change, 181(February 2021), 121744. https://doi.org/10.1016/j.techfore.2022.121744
Philips, R., Barney, J., & Freeman, E. (2019). Stakeholder Theory. Contributions to Management Science, 1–12. https://doi.org/10.1007/978-3-030-70428-5_1
Rachman, T. (2018). Social and environmental accounting and relevance value: an analysis in latin Amerika. Angewandte Chemie International Edition, 6(11), 951–952., 10–27.
Rai, S. M., Brown, B. D., & Ruwanpura, K. N. (2019). SDG 8: Decent work and economic growth – A gendered analysis. World Development, 113, 368–380. https://doi.org/10.1016/j.worlddev.2018.09.006
Retno M, R. D., & Priantinah, D. (2012). Pengaruh Good Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan. Jurnal Nominal, I(1), 84–103.
Riyadh, H. A., Sukoharsono, E. G., & Alfaiza, S. A. (2019). The impact of corporate social responsibility disclosure and board characteristics on corporate performance. Cogent Business and Management, 6(1). https://doi.org/10.1080/23311975.2019.1647917
Sachs, J. D., Schmidt-Traub, G., Mazzucato, M., Messner, D., Nakicenovic, N., & Rockström, J. (2019). Six Transformations to achieve the Sustainable Development Goals. Nature Sustainability, 2(9), 805–814. https://doi.org/10.1038/s41893-019-0352-9
Saraswati, W., Sukoharsono, E., Saraswati, E., & Prastiwi, A. (2023). The Effect Of Sustainability Reporting Practices On The Quality Of Csr Disclosures In Banking In Indonesia. Paper Knowledge . Toward a Media History of Documents, 12–26.
Siddik, S., & Wulandari, U. (2019). The Influence of Corporate Social Responsibility Disclosure, Leverage, Sales Growth, and Industry Type on Profitability in Manufacturing Companies Listed at Indonesia Stock Exchange. Journal of Accounting Finance and Auditing Studies (JAFAS), 5(1), 18–31. https://doi.org/10.32602/jafas.2019.1
Susilawati. (2019). Pengaruh Pengungkapan Corporate Social Responsibility Dan Good Corporate Governance Terhadap Nilai Perusahaan Sektor Perbankan. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 2(1), 31–46. https://doi.org/10.29303/akurasi.v2i1.13
Trimulato, T., Syamsu, N., & Octaviany, M. (2021). Sustainable Development Goals (SDGs) Melalui Pembiayaan Produktif UMKM di Bank Syariah. Islamic Review: Jurnal Riset Dan Kajian Keislaman, 10(1), 19–38. https://doi.org/10.35878/islamicreview.v10i1.269
Tsalis, T. A., Malamateniou, K. E., Koulouriotis, D., & Nikolaou, I. E. (2020). New challenges for corporate sustainability reporting: United Nations’ 2030 Agenda for sustainable development and the sustainable development goals. Corporate Social Responsibility and Environmental Management, 27(4), 1617–1629. https://doi.org/10.1002/csr.1910
Wijaya, D. (2019). Pengaruh Pengungkapan Corporate Social Responsibility, Leverage, Dan Kepemilikan Manajerial Terhadap Agresivitas Pajak. Widyakala: Journal of Pembangunan Jaya University. http://ojs.upj.ac.id/index.php/journal_widya/article/view/147
Yarram, S. R., & Adapa, S. (2021). Board gender diversity and corporate social responsibility: Is there a case for critical mass? Journal of Cleaner Production, 278. https://doi.org/10.1016/j.jclepro.2020.123319
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Jurnal GeoEkonomi
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
Share - copy and redistribute the materials in any medium or format for any purpose, even for commercial purposes.
Adapt - compose, change and develop the material for any purpose, even for commercial purposes.
The licensor cannot revoke these freedoms as long as you follow the license terms.
With the following conditions:
Attribution - you must give appropriate credit, provide a link to the license, and indicate if changes have been made. You may do so in a reasonable manner, but not in any way that suggests that the licensor endorses you or your use.
No additional restrictions - You may not implement legal provisions or technological measures that legally restrict others from doing anything permitted by the license.
Notice:
You do not have to comply with the license for elements of the material that are in the public domain or where your use is permitted by an applicable exclusion or restriction.
No warranties are given. This license may not grant all the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
_geoekonomi.png)
_geoekonomi.png)
