Pengaruh Visibilitas Media Dan Digital Bank Terhadap Pengungkapan Laporan Keberlanjutan Dengan Tata Kelola Sebagai Variabel Moderasi

Bambang Subagyo; Etty  Murwaningsari

doi:10.33050/tmj.v8i1.1925

Penulis

Bambang Subagyo Fakultas Ekonomi dan Bisnis, Universitas Trisakti
Etty Murwaningsari , Fakultas Ekonomi dan Bisnis, Universitas Trisakti

DOI:

https://doi.org/10.33050/tmj.v8i1.1925

Abstrak

Penelitian ini bertujuan menguji pengaruh visibilitas media dan digital bank terhadap pengungkapan laporan keberlanjutan, serta pengaruh tata kelola dalam memoderasi hubungan visibilitas media dan digital bank terhadap pengungkapan laporan keberlanjutan. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2021. Teknik pengambilan sampel menggunakan teknik purposive sampling dengan model analisis adalah model regresi berganda. Hasil penelitian menunjukkan bahwa visibilitas media dan digital bank berpengaruh negatif yang signifikan terhadap pengungkapan laporan keberlanjutan. Hasil penelitian menunjukkan bahwa tata kelola melalui komposisi komisaris independen memperkuat pengaruh positif ketika memoderasi pengaruh visibilitas media dan digital bank terhadap pengungkapan laporan keberlanjutan.

Referensi

M. Maryana and Y. Carolina, “The Impact of Firm Size, Leverage, Firm Age, Media Visibility and Profitability on Sustainability Report Disclosure,” Jurnal Keuangan dan Perbankan, vol. 25, no. 1, Jan. 2021, doi: 10.26905/jkdp.v25i1.4941.

G. Gavana, P. Gottardo, and A. M. Moisello, “Sustainability reporting in family firms: A panel data analysis,” Sustainability (Switzerland), vol. 9, no. 1, 2017, doi: 10.3390/su9010038.

B. Solikhah and A. M. Winarsih, “Pengaruh Liputan Media, Kepekaan Industri, Dan Struktur Tata Kelola Perusahaan Terhadap Kualitas Pengungkapan Lingkungan,” Jurnal Akuntansi dan Keuangan Indonesia, vol. 13, no. 1, pp. 1–22, 2016, doi: 10.21002/jaki.2016.01.

P. G. Amidjaya and A. K. Widagdo, “Sustainability reporting in Indonesian listed banks: Do corporate governance, ownership structure and digital banking matter?,” Journal of Applied Accounting Research, vol. 21, no. 2, pp. 231–247, May 2020, doi: 10.1108/JAAR-09-2018-0149.

R. Aswi and H. Nurul, “The Effect of Liquidity, Firm Size, and Corporate Governance Toward Sustainability Report Disclosures,” Advances in Economics, Business and Management Research, vol. 120, 2019.

G. K. Nugraheni, S. Widyastuti, and R. Fahria, “Pengaruh Tata Kelola Perusahaan, Ukuran Perusahaan, dan Keterbukaan Massa Terhadap Pengungkapan Informasi Lingkungan,” InFestasi, vol. 17, no. 1, p. InPres, Jun. 2021, doi: 10.21107/infestasi.v17i1.10029.

Z. Kedah, “Use of E-Commerce in The World of Business,” Startupreneur Bisnis Digital (SABDA Journal), vol. 2, no. 1, pp. 51–60, 2023.

R. E. E. Freeman and J. McVea, “A Stakeholder Approach to Strategic Management,” SSRN Electronic Journal, Jul. 2005, doi: 10.2139/ssrn.263511.

J. Zanubiya, L. Meria, and M. A. D. Juliansah, “Increasing Consumers with Satisfaction Application based Digital Marketing Strategies,” Startupreneur Bisnis Digital (SABDA Journal), vol. 2, no. 1, pp. 12–21, 2023.

S. Watini, “Development of Java Hands Startup Business Idea Model by Lean Startup Approach,” Startupreneur Bisnis Digital (SABDA Journal), vol. 2, no. 1, pp. 43–50, 2023.

A. H. Nguyen and L. H. Nguyen, “Determinants of sustainability disclosure: Empirical evidence from vietnam,” Journal of Asian Finance, Economics and Business, vol. 7, no. 6, pp. 73–84, 2020, doi: 10.13106/JAFEB.2020.VOL7.NO6.073.

A. Pratama and A. Wijaya, “Implementasi Sistem Good Corporate Governance Pada Perangkat Lunak Berbasis Website PT. Pusaka Bumi Transportasi,” Technomedia Journal, vol. 7, no. 3, pp. 340–353, 2023.

Siska Liana, “Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan , dan Dewan Komisaris Independen terhadap Pengungkapan Sustainability Report,” Jurnal Ekonomi & Ekonomi Syariah, vol. 2 No 2, 2019.

N. Humanitisri, I. Ghozali, and J. Akuntansi, “Perusahaan Sebagai Variabel Mediasi, Dan Visibilitas Sebagai Variabel Moderasi Dalam Hubungan Antara CSR Dengan Reputasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2016),” DIPONEGORO JOURNAL OF ACCOUNTING, vol. 7, no. 1, 2018, [Online]. Available: http://ejournal-s1.undip.ac.id/index.php/accounting

S. H. Yu and W. C. Liang, “Exploring the determinants of strategic corporate social responsibility: An empirical examination,” Sustainability (Switzerland), vol. 12, no. 6, Mar. 2020, doi: 10.3390/su12062368.

U. Rahardja, “Penerapan Teknologi Blockchain Dalam Pendidikan Kooperatif Berbasis E-Portfolio,” Technomedia Journal, vol. 7, no. 3, pp. 354–363, 2023.

M. N. Biswas, “Sustainable Green Banking Approach: The Need of the Hour,” 2011.

M. M. Ullah, “Green Banking in Bangladesh-A Comparative Analysis,” 2013.

C. Zhixia, M. M. Hossen, S. S. Muzafary, and M. Begum, “Green banking for environmental sustainability-present status and future agenda: Experience from Bangladesh,” Asian Economic and Financial Review, vol. 8, no. 5, pp. 571–585, 2018, doi: 10.18488/journal.aefr.2018.85.571.585.

L. Meria, A. N. Bintoro, and D. Prastyani, “Peran Ethical Leadership Dalam Mengurangi Stres Kerja Dan Meningkatkan Kualitas Kinerja,” Technomedia Journal, vol. 7, no. 3, pp. 208–292, 2023.

J. Bradley, J. Loucks, P. Jameson, K. O’connell, and J. Barbier, “Reimagining the Digital Bank How U.S. Banks Can Transform Customer Interactions To Increase Profitability,” 2014. Accessed: Apr. 17, 2022. [Online]. Available: https://www.cisco.com/c/dam/en/us/solutions/collateral/executive-perspectives/Internet-of-Everything-executive-summary.pdf

R. Fauzyyah and S. Rachmawati, “The Effect of Number of Meeting of The Board of Commissioners, Independent Commissioners, Audit Committee and Ownership Structure Upon The Extent of CSR Disclosure,” 2018.

S. Setin and E. Murwaningsari, “The effect of Managerial Ability towards Earning Quality with Audit Committee as Moderating Variable,” ABRM, 2018. [Online]. Available: www.jbrmr.com

A. S. Etty Murwaningsari, “Financial Performance Determination, Earnings Quality, Intellectual Capital And Company Value,” South East Asia Journal of Contemporary Business, Economics and Law, vol. 15, 2018.

A. Maharani, S. Aninda, and S. Millah, “Pembuatan Kartu Ujian Online Sebagai Pengabdian Perguruan Tinggi,” ADI Pengabdian Kepada Masyarakat, vol. 1, no. 2, pp. 8–14, 2021.

T. Ayuninggati, N. Lutfiani, and S. Millah, “CRM-Based E-Business Design (Customer Relationship Management) Case Study: Shoe Washing Service Company S-Neat-Kers,” International Journal of Cyber and IT Service Management, vol. 1, no. 2, pp. 216–225, 2021.

D. S. Wuisan and T. Handra, “Maximizing Online Marketing Strategy with Digital Advertising,” Startupreneur Bisnis Digital (SABDA Journal), vol. 2, no. 1, pp. 22–30, 2023.

M. K. Sharma, N. Dhiman, V. N. Mishra, L. N. Mishra, A. Dhaka, and D. Koundal, “Post-symptomatic detection of COVID-2019 grade based mediative fuzzy projection,” Computers and Electrical Engineering, vol. 101, p. 108028, 2022.

A. Kumari and N. C. Devi, “Determinants of user’s behavioural intention to use blockchain technology in the digital banking services,” International Journal of Electronic Finance, vol. 11, no. 2, pp. 159–174, 2022.

V. A. Tyas and M. Khafid, “Accounting Analysis Journal The Effect of Company Characteristics on Sustainability Report Disclosure with Corporate Governance as Moderating Variable ARTICLE INFO ABSTRACT,” Accounting Analysis Journal, vol. 8, no. 3, pp. 159–165, 2019, doi: 10.15294/aaj.v9i3.41430.