PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, JENIS INDUSTRI, DAN STRUKTUR KEPEMILIKAN TERHADAP ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE (STUDI EMPIRIS PERUSAHAAN DI INDONESIA YANG TERDAFTAR DI IDX 2017-2020)

Anantya Roestanto, Alfa Vivianita, Nyayu Nurkomalasari

Abstract


ABSTRAK

Teori legitimasi menerangkan bahwa perusahaan harus menyelaraskan operasi perusahaan dengan nilai-nilai masyarakat. Keselarasan nilai masyarakat terlihat dari kepedulian perusahaan tentang Environmental, Social, and Governance (ESG). ESG dapat dikomunikasi perusahaan kepada stakeholder melalui ESG Disclosure. Beberapa penelitian sebelumnya hanya berfokus pada dampak ESG terhadap financial performance, firm value, asimetri informasi, dll.  Berdasarkan research sebelumnya yang hanya meneliti dampak langsung ESG Disclosure dengan beberapa variabel dependen, seperti kinerja keuangan, nilai perusahaan, asimetri informasi, dll, penelitian ini mengisi gap dengan menganalisis faktor yang mempengaruhi ESG Disclosure perusahaan, yaitu ukuran perusahaan, umur perusahaan, jenis industri, dan struktur kepemilikan perusahaan. Penelitian ini memiliki tujuan yaitu menganalisis pengaruh ukuran perusahaan, umur perusahaan, jenis industri, dan struktur kepemilikan terhadap ESG Disclosure. Pendekatan penelitian adalah kuantitatif. Data sekunder dalam bentuk data panel digunakan pada penelitian ini. Purposive sampling dilakukan untuk proses pengambilan sampel. Analisis menggunakan Analisis Regresi Linear Berganda. Alat statistik menggunakan IBM SPSS 20. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh terhadap ESG Disclsure. Umur perusahaan berpengaruh terhadap ESG Disclosure. Jenis perusahaan berpengaruh terhadap ESG Disclosure. Struktur kepemilikan tidak berpengaruh terhadap ESG Disclosure.

Kata Kunci: Ukuran Perusahaan, Umur Perusahaan, Jenis Industri, Struktur Kepemilikan, ESG Disclosure

 

ABSTRACT

 

Legitimacy theory explains that companies must align their operations with the values of society. The harmony of community values can be seen from the company's concern about Environmental, Social, and Governance (ESG). ESG can be communicated by the company to stakeholders through ESG Disclosure. Several previous studies only focused on the impact of ESG on financial performance, firm value, information asymmetry, etc. Based on previous research which only examined the direct impact of ESG Disclosure with several dependent variables, such as financial performance, firm value, information asymmetry, etc., this study fills the gap by analyzing the factors that affect the company's ESG Disclosure, namely company size, company age, type of industry, and company ownership structure. This study has the objective of analyzing the effect of firm size, firm age, type of industry, and ownership structure on ESG DisclosureThe research method is quantitative research. The research approach is quantitative. Secondary data in the form of panel data is used in this study. Purposive sampling was carried out for the sampling process. Analysis using Multiple Linear Regression Analysis. Statistical tool using IBM SPSS 20. The results of the study indicate that the size of the company has an effect on ESG Disclosure. Company age has an effect on ESG Disclosure. The type of company has an effect on ESG Disclosure. Ownership structure has no effect on ESG Disclosure.

Keywords: Company Size, Company Age, Type of Industry, Ownership Structure, ESG Disclosure


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DOI: http://dx.doi.org/10.35906/jurakun.v8i1.958

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