Pengaruh Kinerja Lingkungan, Green Corporate Governance, Leverage, Dan Investment Opportunity Set Terhadap Integritas Laporan Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Kontrol
Keywords:
Environmental Performance, Green Corporate Governance, Leverage, Investment Opportunity Set, Financial Statement Integrity, Firm SizeAbstract
This study refers to problems related to financial statement integrity which are influenced by various factors. So researchers want to re-examine issues related to financial statement integrity. There are still many variables that affect the integrity of the financial statement. And related to this, it attracted researchers to re-examine to find out whether there is a relationship between the variables Environmental Performance, Green Corporate Governance, Leverage, and Investment Opportunity Set on Financial Statement Integrity with Firm Size as control variables. The analytical method used by the researcher is Generalized Least Square with the Purposive Sampling technique and the data used is Annual Report and Sustainability Report data for non-financial companies listed on the Indonesia Stock Exchange in 2019-2021. From the results of the research, It has been shown that the Environmental Performance, Green Corporate Governance, Leverage, and Investment Opportunity Set variable has effect on financial statement integrity.
References
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Pradika, E., Hoesada, J. (2019). Integrity of Financial Statement: Big and Independent Are Not Guarantee. Journal of Accounting, Finance, and Auditing Studies 5/1 59-79.
Privika, Hafindatama Akbar, Bunga Maharani, Ririn Irmadariyani (2021). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Jenis Industri Terhadap Assurance Laporan Keberlanjutan. Jurnal Akuntansi Universitas Jember Vol. 19 No. 1.
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Sandri, Aurellia Bianda, Rida Prihatni, Diah Armeliza (2021). Analisis Pengaruh Kualitas Kinerja Berkelanjutan Perusahaan dan Ukuran Perusahaan Terhadap Pengungkapan Laporan Keberlanjutan. Diponegoro Journal of Accounting Volume 8 Nomor 3
Saputri, Shicilya, Yulia Syafitri, Yuli Ardiany (2022). Pengaruh Komite Audit dan Ukuran Perusahaan Terhadap Sustainability Reporting. Pareso Jurnal, Vol. 4, No. 1, Maret 2022, hal. 239 – 252.
Turki A (2014) La relation entre la certification environnementale
ISO 14001 et la performance environnementale–Etude de cas sur quatre entreprises tunisiennes. Developpement durable et territoires. Economie.
Temiz, H. (2022). Environmental performance and cost of finance: evidence from emerging markets. Management and Policy Journal Vol. 13, No. 5, Emerald.
Ulfa, A.M., Challen, A.E. (2019). Good Corporate Governance on Integrity of Financial Statements. Advances in Social Science, Education and Humanities Research, volume 439
Yendrawati, R., Hidayat, M.F. (2021). Determinants of financial statement integrity. Jurnal Akuntansi dan Auditing Indonesia 25(2).
Yudhanti, Ashari Lintang, Ela Listianto. (2021). Pengaruh Mekanisme Good Corporate Governance dan Kinerja Keuangan Terhadap Pengungkapan Laporan Keberlanjutan. Jurnal Akuntansi Integratif, Oktober 2021, Vol. 7, No. 2, hal 104-123.
Chen, W.T., Zhou, G.S., Zhu, X.K., 2019. CEO tenure and corporate social responsibility performance. J. Bus. Res. 95, 292e302.
Deng, H.; Li, C.; Wang, L. The Impact of Corporate Innovation on Environmental Performance: The Moderating Effect of Financing Constraints and Government Subsidies. Sustainability 2022, 14, 11530.
Febriyanti, N., Wahidahwati (2020). Pengaruh Corporate Governance, Leverage, Investment Opportunity Set terhadap Integritas Laporan Keuangan. Jurnal Ilmu dan Riset Akuntansi : Volume 9 Nomor 4 April 2020.
Ghozali, Adita Khasanah, Abdul Rohman (2019). Analisis Pengaruh Kualitas Kinerja Berkelanjutan Perusahaan dan Ukuran Perusahaan Terhadap Pengungkapan Laporan Keberlanjutan. Diponegoro Journal of Accounting Volume 8 Nomor 3
Gujarati, D. (2012). Basic Econometrics. New York: McGraw-Hill Companies Inc
Justin, Patrick, Paulus Th Basuki Hadiprajitno (2019). Pengaruh Struktur Dewan Direksi Terhadap Pengungkapan Laporan Keberlanjutan. Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019, Halaman 1-9.
Kalash, I. (2021). The impact of environmental performance on capital structure and firm performance: the case of Turkey. Society and Business Review, Vol. 16 No. 2, Emerald.
Khaddafi, M., Wahyuddin, Heikal, M., Falahuddin, Maulida, R. (2018). Effect of Corporate Governance Mechanism, Independence and Management of Earnings Integrity of Financial Statements (In Manufacturing Companies Listed on the Stock Exchange). Jurnal Universtias Malikussaleh Vol. 19, No. 164/June 2018.
Kieso, D., Weygant, J., & Kimmel, P. (2015). Accounting Principles Twelfth Edition.
Hoboken: Wiley.
Kumar, S. and Shetty, S. (2018), “Does environmental performance improve market valuation of the firm: evidence from Indian market”, Environmental Economics and Policy Studies, Vol. 20 No. 2, pp. 241-260
Kuzey, Cemil, Ali Uyar (2017). Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey. Journal of Cleaner Production 143 (2017) 27-39 Elsevier.
Lewandowski, S. (2017), “Corporate carbon and financial performance: the role of emission reductions”, Business Strategy and the Environment, Vol. 26 No. 8, pp. 1196-1211.
Li, D., Zhao, Y., Sun, Y. and Yin, D. (2016), “Corporate environmental performance, environmental information disclosure, and financial performance: evidence from China”, Human and Ecological Risk Assessment: An International Journal, Vol. 23 No. 2, pp. 323-339.
Li, W., Zheng, M., Zhang, Y., Cui, G. (2020). Green governance structure, ownership characteristics, and corporate financing constraints. Journal of Cleaner Production 260 (2020) 121008 Elsevier.
Liu, Z. (2020), “Unraveling the complex relationship between environmental and financial performanceA multilevel longitudinal analysis”, International Journal of Production Economics, Vol. 219, pp. 328-340.
Mayangsari, S. (2018). Environmental performance and financial report integrity: challenges for the mining sector in Indonesia. The 4th International Seminar on Sustainable Urban Development.
Meutia, Farah, Dr. Farida Titik K, S.E., M.Si. 2019. Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Kepemilikan Publik Terhadap Pengungkapan Laporan Keberlanjutan. e-Proceeding of Management Vol.6, No.2.
Pagalung G., Pontoh, G.T. (2014). Corporate disclosure as mediating variable on effect of financial resources, capability, and characteristic of corporate to environmental performance. International Journal of Scientific & Technology Research 3(8): 257–265.
Pradika, E., Hoesada, J. (2019). Integrity of Financial Statement: Big and Independent Are Not Guarantee. Journal of Accounting, Finance, and Auditing Studies 5/1 59-79.
Privika, Hafindatama Akbar, Bunga Maharani, Ririn Irmadariyani (2021). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Jenis Industri Terhadap Assurance Laporan Keberlanjutan. Jurnal Akuntansi Universitas Jember Vol. 19 No. 1.
Ramdhani, Resa, Dini Wahjoe Hapsari, S.E., M. SI, Ak., CA, Dra. Djusnimar Zultilisna, Akt., M.M. (2019). Pengaruh Ukuran Perusahaan, Komisaris Independen, Kepemilikan Saham Publik dan Jumlah Rapat Komite Audit Terhadap Pengungkapan Laporan Keberlanjutan. e-Proceeding of Managemen Vol.6, No.3.
Sandri, Aurellia Bianda, Rida Prihatni, Diah Armeliza (2021). Analisis Pengaruh Kualitas Kinerja Berkelanjutan Perusahaan dan Ukuran Perusahaan Terhadap Pengungkapan Laporan Keberlanjutan. Diponegoro Journal of Accounting Volume 8 Nomor 3
Saputri, Shicilya, Yulia Syafitri, Yuli Ardiany (2022). Pengaruh Komite Audit dan Ukuran Perusahaan Terhadap Sustainability Reporting. Pareso Jurnal, Vol. 4, No. 1, Maret 2022, hal. 239 – 252.
Turki A (2014) La relation entre la certification environnementale
ISO 14001 et la performance environnementale–Etude de cas sur quatre entreprises tunisiennes. Developpement durable et territoires. Economie.
Temiz, H. (2022). Environmental performance and cost of finance: evidence from emerging markets. Management and Policy Journal Vol. 13, No. 5, Emerald.
Ulfa, A.M., Challen, A.E. (2019). Good Corporate Governance on Integrity of Financial Statements. Advances in Social Science, Education and Humanities Research, volume 439
Yendrawati, R., Hidayat, M.F. (2021). Determinants of financial statement integrity. Jurnal Akuntansi dan Auditing Indonesia 25(2).
Yudhanti, Ashari Lintang, Ela Listianto. (2021). Pengaruh Mekanisme Good Corporate Governance dan Kinerja Keuangan Terhadap Pengungkapan Laporan Keberlanjutan. Jurnal Akuntansi Integratif, Oktober 2021, Vol. 7, No. 2, hal 104-123.
Published
2023-04-30
How to Cite
Arafah, A., & Dewi, R. (2023). Pengaruh Kinerja Lingkungan, Green Corporate Governance, Leverage, Dan Investment Opportunity Set Terhadap Integritas Laporan Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Kontrol. AkMen JURNAL ILMIAH, 20(1), 26–38. https://doi.org/10.37476/akmen.v20i1.3497
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