Pengaruh Green Governance Terhadap Kualitas Laporan Keberlanjutan (Studi pada Perusahaan Sektor Energi Tahun 2021-2023)
DOI:
https://doi.org/10.58812/jmws.v4i04.2128Kata Kunci:
Laporan Keberlanjutan, Green Governance , Sektor Energi, Enterprise Risk Management, Tahun 2021-2023Abstrak
Isu lingkungan hidup menuntut perusahaan untuk mampu menerapkan tata kelola yang baik dan mengungkapkan praktik keberlanjutannya sebagai bentuk akuntabilitas kepada seluruh pemangku kepentingan. Sorotan atas kualitas laporan keberlanjutan di Indonesia sudah memadai dan apakah green governance yang memperhatikan lingkungan dan sosial telah diterapkan masih ada. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh green governance terhadap kualitas pengungkapan laporan keberlanjutan. Penelitian dilakukan terhadap 30 perusahaan sektor energi yang terdaftar di BEI pada tahun 2021 hingga 2023. Metode analisis menggunakan analisis regresi data panel dengan perangkat lunak Stata 17. Secara simultan, hasil penelitian menunjukkan bahwa seluruh sub-variabel yang menjadi pengukuran green governance mempunyai pengaruh yang signifikan terhadap kualitas pengungkapan laporan keberlanjutan. Secara parsial sub-variabel manajemen risiko perusahaan menunjukkan pengaruh yang signifikan terhadap kualitas pengungkapan laporan keberlanjutan, sedangkan sub-variabel lainnya seperti ukuran dewan direksi, diversitas gender dewan direksi, independensi dewan komisaris, chief sustainability officer, dan green board committee, tidak menunjukkan pengaruh yang signifikan. Penelitian ini dapat memberikan bukti empiris bahwa green governance menjadi keharusan untuk diterapkan oleh perusahaan. Fokus terhadap perusahaan sektor energi menjadi keterbaharuan utama yang dibawa dalam penelitian ini karena keterlibatan kuat risiko bisnis sektor terhadap lingkungan.
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