Development of Sustainability Report Research Tren in Indonesia
Keywords:
Charting the Field, Literature Review, Sustainability Report
Abstract
The purpose of this study is to show empirical data regarding the growth of sustainability report research in Indonesia from 2009 to 2021.This study analyzed 44 articles from 21 nationally accredited journals in the Sinta 2 category. We used a charting the field approach by classifying articles based on research topic, method research, research population and external or internal factors that affect the sustainability report. The results of this study indicate that research topics discussing the linkages between financial performance and sustainability reporting in Indonesia have been extensively researched but still show inconsistencies in research results, so they need to be studied further. Furthermore, we also found that quantitative research methods, analytical research methods, public company populations and internal factors that influence sustainability reporting were the most tested by researchers.
References
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Amri, & Aryani (2021). Empirical Evidence of Financial Distress in Indonesia. Assets: Jurnal Akuntansi Dan Pendidikan, 10(2), 165. https://doi.org/10.25273/jap.v10i2.8982
Anggoro, Agustina, L., Ekonomi, F., & Negeri Semarang, U. (2013). Pengaruh Kinerja Keuangan Terhadap Pengungkapan Sustainability Report Perusahaan Di Bursa Efek Indonesia. Accounting Analysis Journal, 2(4). https://doi.org/10.15294/AAJ.V2I4.4257
Aniktia, & Khafid. (2015). Pengaruh Mekanisme Good Corporate Governance dan Kinerja Keuangan Terhadap Pengungkapan Sustainability Report. Accounting Analysis Journal, 4(3), 1-10. https://doi.org/10.15294/aaj.v4i3.8303
Arumsari, & Asrori. (2019). The Analysis Of Sustainability Report Disclosure In The Companies Listed On The IDX Year 2014-2016. Accounting Analysis Journal, 8(3), 207-213. https://doi.org/10.15294/aaj.v8i3.26419
Bellucci, M., & Manetti, G. (2018). Stakeholder engagement and sustainability reporting. Stakeholder Engagement and Sustainability Reporting, 1-158. https://doi.org/10.4324/9781351243957/stakeholder-engagement-sustainability-reporting-marco-bellucci-giacomo-manetti
Brinkman. (2016). Introduction to Sustainability. Hempstead, USA : John Wiley & Sons Ltd
Breliastiti. (2020). Development of mandatory & voluntary instruments of sustainability reporting (SR) according to carrots & sticks 2006-2016. The Indonesian Accounting Review, 10(1), 71-81. https://doi.org/10.14414/tiar.v10i1.1931
Dewi, Fitriana, A., & Setiawan, D. (2018). Perkembangan penelitian di bidang pengungkapan di Indonesia: Telaah konseptual. Jurnal Siasat Bisnis, 22(1), 1-19. https://doi.org/10.20885/jsb.vol22.iss1.art1
Dienes, D., Sassen, R., & Fischer, J. (2016). What are the drivers of sustainability reporting? A systematic review. Sustainability Accounting, Management and Policy Journal, 7(2), 154-189. https://doi.org/10.1108/SAMPJ-08-2014-0050/FULL/XML
Elkington, J. (1998). Triple bottom line.pdf. Environmental Quality Management, 8(1), 37–51.
Ernawati, & Aryani, Y. A. (2019). Empirical evidence of IFRS studies in Indonesia. Jurnal Akuntansi & Auditing Indonesia, 23(2), 65-77. https://doi.org/10.20885/jaai.vol23.iss2.art1
Falikhatun, Wahyuni, S., Niswah, M. A., & Nilasakti, A. O. (2020). Financing Type And Sustainability Reporting: Financial Performance As Mediating Variable. Jurnal Dinamika Akuntansi, 12(1), 34-45. https://doi.org/10.15294/jda.v12i1.24930
Gavana, G., Gottardo, P., & Moisello, A. M. (2017). Sustainability reporting in family firms: A panel data analysis. Sustainability (Switzerland), 9(1), 1-18. https://doi.org/10.3390/su9010038
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Gunarsih, Setiyono, S., Sayekti, F., & Novak, T. (2020). Bi-directional in sustainability reporting and profitability: A study in Indonesian banks and non-banks. Jurnal Keuangan Dan Perbankan, 24(1), 20-29. https://doi.org/10.26905/jkdp.v24i1.3588
Gunawan, J., Ph, D., Permatasari, P., Fauzi, H., & Ph, D. (2022). The evolution of sustainability reporting practices in Indonesia. Journal of Cleaner Production, 358(April), 131798. https://doi.org/10.1016/j.jclepro.2022.131798
Hesford, J. W., & Lee, S. H. (Sam), Van der Stede, W. A., & Young, S. M. (2006). Management Accounting: A Bibliographic Study. Handbooks of Management Accounting Research, 1, 3-26. https://doi.org/10.1016/S1751-3243(06)01001-7
Idah. (2014). Accounting Analysis Journal. 3(4), 457-465.
Ihsani, M. A., Firmansyah, A., & Estutik, R. S. (2021). Market Response to Companies Sustainability Disclosure and Environmental Performance in Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 8(2), 197-214. https://doi.org/10.24815/jdab.v8i2.21630
Indrianingsih, I., & Agustina, L. (2020). The Effect of Company Size, Financial Performance, and Corporate Governance on the Disclosure of Sustainability Report. Accounting Analysis Journal, 9(2), 116-122. https://doi.org/10.15294/aaj.v9i2.31177
Indriastuti, & Chairi. (2021). The Effect of The Carbon and Environmental Performance on Sustainability Report. Riset Akuntansi dan Keuangan Indonesia. (6 (1). 101-111. https://journals.ums.ac.id/index.php/reaksi/article/view/13826/6621
Khafid, M., Negeri, U., Bpr, S. P., Tgr, B., & Tegal, K. (2015). Ekuitas: Jurnal Ekonomi dan Keuangan Mulyaningsih, 19(1). 340-359. https://doi.org/10.24034/j25485024.y2015.v19.i3.129
Latifah, S. W., & Luhur, M. B. (2017). Pengaruh Laporan Keberlanjutan Pada Nilai Perusahaan Dan Profitabilitas Sebagai Variabel Moderasi. Jurnal Akuntansi Dan Bisnis, 17(1), 13-18. http://eprints.umm.ac.id/58102/7/Latifah Luhur - Sustainability Report Profitability Firm Value.pdf
Luft, J., & Shields, M. D. (2006). Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research. Handbooks of Management Accounting Research, 1, 27-95. https://doi.org/10.1016/S1751-3243(06)01002-9
Maryana, M., & Carolina, Y. (2021). The Impact of Firm Size, Leverage, Firm Age, Media Visibility and Profitability on Sustainability Report Disclosure. Jurnal Keuangan Dan Perbankan, 25(1), 36-47. https://doi.org/10.26905/jkdp.v25i1.4941
Muslim, A. I., & Setiawan, D. (2020). a Literature Review of Tax Avoidance. Assets: Jurnal Akuntansi Dan Pendidikan, 9(2), 83. https://doi.org/10.25273/jap.v9i2.6112
Nilasakti, A. O., & Falikhatun, F. (2020). Determinants of Sustainability Reporting of Islamic Banks in Emerging Countries. Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 11(2), 149-161. https://doi.org/10.18326/muqtasid.v11i2.149-161
Hasani. (2022). PN Blitar Putuskan PT Greenfields Bersalah Cemari Lingkungan .Kompas.com. Retrieved August 5, 2022, from https://surabaya.kompas.com/read/2022/03/08/173758978/pn-blitar-putuskan-pt-greenfields-bersalah-cemari-lingkungan?page=all
Pratama, A., & Yulianto, A. (2015). Faktor Keuangan dan Corporate Governance. Accounting Analysis Journal, 4(2), 1-10.
Rosini, I., & Rahman Hakim, D. (2020). Relationship Between Capability and Sustainability Performance : Evidence From Indonesia. Journal Riset Akuntansi Dan Keuangan Indonesia, 5(3), 278-286. 10.23917/reaksi.v5i3.10656
Shinta Melzatia, C. M. D. D. A. (2018). The Importance of Sustainability Reports In Non-Financial Companies. Jurnal Akuntansi, 22(3), 368. https://doi.org/10.24912/ja.v22i3.394
Sinaga, K. J., & Fachrurrozie. (2017). The Effect of Profitability, Activity Analysis, Industrial Type and Good Corporate Governance Mechanism on The Disclosure of Sustainability Report. Accounting Analysis Journal, 6(3), 347-358
Suwiknyo. (2020). Menelurusi Jejak Limbah Rayon Utama Makmur. Retrieved August 5, 2022, from https://ekonomi.bisnis.com/read/20200811/257/1277783/menelusuri-jejak-limbah-rayon-utama-makmur-
Sonia, D., & Khafid, M. (2020). The Effect of Liquidity, Leverage, and Audit Committee on Sustainability Report Disclosure with Profitability as a Mediating Variable. Accounting Analysis Journal, 9(2), 95-102. https://doi.org/10.15294/aaj.v9i2.31060
Amri, & Aryani (2021). Empirical Evidence of Financial Distress in Indonesia. Assets: Jurnal Akuntansi Dan Pendidikan, 10(2), 165. https://doi.org/10.25273/jap.v10i2.8982
Anggoro, Agustina, L., Ekonomi, F., & Negeri Semarang, U. (2013). Pengaruh Kinerja Keuangan Terhadap Pengungkapan Sustainability Report Perusahaan Di Bursa Efek Indonesia. Accounting Analysis Journal, 2(4). https://doi.org/10.15294/AAJ.V2I4.4257
Aniktia, & Khafid. (2015). Pengaruh Mekanisme Good Corporate Governance dan Kinerja Keuangan Terhadap Pengungkapan Sustainability Report. Accounting Analysis Journal, 4(3), 1-10. https://doi.org/10.15294/aaj.v4i3.8303
Arumsari, & Asrori. (2019). The Analysis Of Sustainability Report Disclosure In The Companies Listed On The IDX Year 2014-2016. Accounting Analysis Journal, 8(3), 207-213. https://doi.org/10.15294/aaj.v8i3.26419
Bellucci, M., & Manetti, G. (2018). Stakeholder engagement and sustainability reporting. Stakeholder Engagement and Sustainability Reporting, 1-158. https://doi.org/10.4324/9781351243957/stakeholder-engagement-sustainability-reporting-marco-bellucci-giacomo-manetti
Brinkman. (2016). Introduction to Sustainability. Hempstead, USA : John Wiley & Sons Ltd
Breliastiti. (2020). Development of mandatory & voluntary instruments of sustainability reporting (SR) according to carrots & sticks 2006-2016. The Indonesian Accounting Review, 10(1), 71-81. https://doi.org/10.14414/tiar.v10i1.1931
Dewi, Fitriana, A., & Setiawan, D. (2018). Perkembangan penelitian di bidang pengungkapan di Indonesia: Telaah konseptual. Jurnal Siasat Bisnis, 22(1), 1-19. https://doi.org/10.20885/jsb.vol22.iss1.art1
Dienes, D., Sassen, R., & Fischer, J. (2016). What are the drivers of sustainability reporting? A systematic review. Sustainability Accounting, Management and Policy Journal, 7(2), 154-189. https://doi.org/10.1108/SAMPJ-08-2014-0050/FULL/XML
Elkington, J. (1998). Triple bottom line.pdf. Environmental Quality Management, 8(1), 37–51.
Ernawati, & Aryani, Y. A. (2019). Empirical evidence of IFRS studies in Indonesia. Jurnal Akuntansi & Auditing Indonesia, 23(2), 65-77. https://doi.org/10.20885/jaai.vol23.iss2.art1
Falikhatun, Wahyuni, S., Niswah, M. A., & Nilasakti, A. O. (2020). Financing Type And Sustainability Reporting: Financial Performance As Mediating Variable. Jurnal Dinamika Akuntansi, 12(1), 34-45. https://doi.org/10.15294/jda.v12i1.24930
Gavana, G., Gottardo, P., & Moisello, A. M. (2017). Sustainability reporting in family firms: A panel data analysis. Sustainability (Switzerland), 9(1), 1-18. https://doi.org/10.3390/su9010038
GRI - Search. (n.d.). Retrieved August 5, 2022, from https://www.globalreporting.org/search/?query=2016
Gunarsih, Setiyono, S., Sayekti, F., & Novak, T. (2020). Bi-directional in sustainability reporting and profitability: A study in Indonesian banks and non-banks. Jurnal Keuangan Dan Perbankan, 24(1), 20-29. https://doi.org/10.26905/jkdp.v24i1.3588
Gunawan, J., Ph, D., Permatasari, P., Fauzi, H., & Ph, D. (2022). The evolution of sustainability reporting practices in Indonesia. Journal of Cleaner Production, 358(April), 131798. https://doi.org/10.1016/j.jclepro.2022.131798
Hesford, J. W., & Lee, S. H. (Sam), Van der Stede, W. A., & Young, S. M. (2006). Management Accounting: A Bibliographic Study. Handbooks of Management Accounting Research, 1, 3-26. https://doi.org/10.1016/S1751-3243(06)01001-7
Idah. (2014). Accounting Analysis Journal. 3(4), 457-465.
Ihsani, M. A., Firmansyah, A., & Estutik, R. S. (2021). Market Response to Companies Sustainability Disclosure and Environmental Performance in Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 8(2), 197-214. https://doi.org/10.24815/jdab.v8i2.21630
Indrianingsih, I., & Agustina, L. (2020). The Effect of Company Size, Financial Performance, and Corporate Governance on the Disclosure of Sustainability Report. Accounting Analysis Journal, 9(2), 116-122. https://doi.org/10.15294/aaj.v9i2.31177
Indriastuti, & Chairi. (2021). The Effect of The Carbon and Environmental Performance on Sustainability Report. Riset Akuntansi dan Keuangan Indonesia. (6 (1). 101-111. https://journals.ums.ac.id/index.php/reaksi/article/view/13826/6621
Khafid, M., Negeri, U., Bpr, S. P., Tgr, B., & Tegal, K. (2015). Ekuitas: Jurnal Ekonomi dan Keuangan Mulyaningsih, 19(1). 340-359. https://doi.org/10.24034/j25485024.y2015.v19.i3.129
Latifah, S. W., & Luhur, M. B. (2017). Pengaruh Laporan Keberlanjutan Pada Nilai Perusahaan Dan Profitabilitas Sebagai Variabel Moderasi. Jurnal Akuntansi Dan Bisnis, 17(1), 13-18. http://eprints.umm.ac.id/58102/7/Latifah Luhur - Sustainability Report Profitability Firm Value.pdf
Luft, J., & Shields, M. D. (2006). Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research. Handbooks of Management Accounting Research, 1, 27-95. https://doi.org/10.1016/S1751-3243(06)01002-9
Maryana, M., & Carolina, Y. (2021). The Impact of Firm Size, Leverage, Firm Age, Media Visibility and Profitability on Sustainability Report Disclosure. Jurnal Keuangan Dan Perbankan, 25(1), 36-47. https://doi.org/10.26905/jkdp.v25i1.4941
Muslim, A. I., & Setiawan, D. (2020). a Literature Review of Tax Avoidance. Assets: Jurnal Akuntansi Dan Pendidikan, 9(2), 83. https://doi.org/10.25273/jap.v9i2.6112
Nilasakti, A. O., & Falikhatun, F. (2020). Determinants of Sustainability Reporting of Islamic Banks in Emerging Countries. Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 11(2), 149-161. https://doi.org/10.18326/muqtasid.v11i2.149-161
Hasani. (2022). PN Blitar Putuskan PT Greenfields Bersalah Cemari Lingkungan .Kompas.com. Retrieved August 5, 2022, from https://surabaya.kompas.com/read/2022/03/08/173758978/pn-blitar-putuskan-pt-greenfields-bersalah-cemari-lingkungan?page=all
Pratama, A., & Yulianto, A. (2015). Faktor Keuangan dan Corporate Governance. Accounting Analysis Journal, 4(2), 1-10.
Rosini, I., & Rahman Hakim, D. (2020). Relationship Between Capability and Sustainability Performance : Evidence From Indonesia. Journal Riset Akuntansi Dan Keuangan Indonesia, 5(3), 278-286. 10.23917/reaksi.v5i3.10656
Shinta Melzatia, C. M. D. D. A. (2018). The Importance of Sustainability Reports In Non-Financial Companies. Jurnal Akuntansi, 22(3), 368. https://doi.org/10.24912/ja.v22i3.394
Sinaga, K. J., & Fachrurrozie. (2017). The Effect of Profitability, Activity Analysis, Industrial Type and Good Corporate Governance Mechanism on The Disclosure of Sustainability Report. Accounting Analysis Journal, 6(3), 347-358
Suwiknyo. (2020). Menelurusi Jejak Limbah Rayon Utama Makmur. Retrieved August 5, 2022, from https://ekonomi.bisnis.com/read/20200811/257/1277783/menelusuri-jejak-limbah-rayon-utama-makmur-
Sonia, D., & Khafid, M. (2020). The Effect of Liquidity, Leverage, and Audit Committee on Sustainability Report Disclosure with Profitability as a Mediating Variable. Accounting Analysis Journal, 9(2), 95-102. https://doi.org/10.15294/aaj.v9i2.31060
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2023-05-01
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