Pengaruh Green Structural Capital, Kepemilikan Asing, dan Konservatisme Akuntansi terhadap Sustainability Report dengan Ukuran Perusahaan sebagai Variabel Moderasi

Authors

  • Novi Pusfita Universitas Bhayangkara Jakarta Raya, Indonesia Author
  • Nera Marinda Machdar Universitas Bhayangkara Jakarta Raya, Indonesia Author

Keywords:

Green Structural Capital, Foreign Ownership, Accounting Conservatism, Sustainability Report, Firm Size

Abstract

This study aims to analysis the factors influencing Sustainability Report disclosure by examining Green Structural Capital, Foreign Ownership, and Accounting Conservatism, as well as the role of Firm Size as a moderating variable. The importance of this study is based on the increasing global pressure for companies to be more transparent regarding environmental issues, along with the existence of research gaps in previous studies. This research utilizes secondary data obtained from annual reports and sustainability reports. The literature review indicates that Green Structural Capital serves as a key driver of internal transparency. The novelty of this study lies in the use of Firm Size as a moderating variable, which is predicted to bridge the inconsistent findings on the effects of Foreign Ownership and Accounting Conservatism on the quality of sustainability report disclosure.

Keywords: Green Structural Capital, Foreign Ownership, Accounting Conservatism, Sustainability Report, Firm Size

 

Abstrak

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi pengungkapan Sustainability Report dengan menelaah Green Structural Capital, Kepemilikan Asing, dan Konservatisme Akuntansi, serta peran Ukuran Perusahaan sebagai variabel pemoderasi. Pentingnya penelitian ini didasari oleh meningkatnya tekanan global agar perusahaan lebih transparan terhadap isu lingkungan serta adanya perbedaan hasil penelitian terdahulu (research gap). Penelitian ini memanfaatkan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Hasil kajian literatur menunjukkan bahwa Green Structural Capital berperan sebagai pendorong utama transparansi internal. Kebaruan (novelty) penelitian ini terletak pada penempatan Ukuran Perusahaan sebagai variabel moderasi yang diprediksi mampu menjembatani perbedaan pengaruh Kepemilikan Asing dan Konservatisme Akuntansi terhadap kualitas pengungkapan laporan keberlanjutan.

Kata kunci: Green Structural Capital, Kepemilikan Asing, Konservatisme Akuntansi, Sustainability Report, Ukuran Perusahaan.

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Published

2025-12-14

Issue

Vol. 1 No. 2 (2025): Sinergi: Jurnal Ilmiah Multidisiplin

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Articles

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Copyright (c) 2025 Novi Pusfita, Nera Marinda Machdar (Author)

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