Peran Moderasi Dewan Komisaris Independen dan Auditor External Dalam Hubungannya Diantara Pengungkapan Akuntansi Lingkungan dan Nilai Perusahaan
DOI:
https://doi.org/10.22219/jrak.v14i3.34920Keywords:
Environmental Accounting Disclosures, External Auditor, Firm Value, Independent Board of CommissionersAbstract
Research objective: To provide empirical evidence of independent boards of commissioners and external auditors in moderating the influence of environmental accounting disclosures on firm value.
Method/approach: This research uses multiple regression analysis and purposive sampling method with the sample criteria being firms that take part in the environmental management assessment of the Ministry of Environment and Forestry. A total of 112 companies in 2021 and 2022 were used from various sectors except the financial sector.
Results:
Environmental accounting disclosures, company size, profitability and audit committee were found to have no influence on company size. Meanwhile, the independent board of commissioners and the big four external auditors were found to have an influence on environmental accounting disclosures, however only the independent board of commissioners could moderate the influence of environmental accounting disclosures on firm value.
Practical implications: Independent boards of commissioners in natural resource, service and manufacturing firms have exercised their independence as proven by being able to moderate the influence of the spread of environmental accounting on firm value. This may attract the attention and investment interest of investors and stakeholders.
Originality/novelty: Making the independent board of commissioners and external auditors as moderating variables, adds evidence to agency theory that simply giving power and appointing firm management is not enough but the independent board of commissioners must carry out independent supervision so that it can increase firm value.
Downloads
References
Amira, A. & Siswanto. (2022). Pengaruh Penerapan Akuntansi Lingkungan Terhadap Nilai Perusahaan Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Pajak dan Keuangan Negara (PKN), 4(1S), 200-210. https://doi.org/10.31092/jpkn.v4ils.1764
Aprianti, S., et al. (2023). Kinerja Lingkungan terhadap Nilai Perusahaan Dimediasi Kinerja Keuangan. Jurnal Riset Akuntansi Dan Auditing, 10, 35-46. https://doi.org/10.55963/jraa.v10i2.536
Aryanto & Setyorini. (2019). Pengaruh Tata Kelola Perusahaan Dan Tanggung Jawab Sosial Terhadap Nilai Perusahaan Sektor Pertambangan. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 14, 181. https://doi.org/10.25105/jipak.v14i2.5020
Ayu Trisnadewi, Ni Kadek. (2018). Pengaruh Dewan Komisaris Independen dan Komite Audit terhadap Luas Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016. https://ojs.stie-satyadharma.ac.id/ojs/index.php/ASD/article/download/131/114
Azaria, K. & Muslichah. (2021). Pengaruh Tata Kelola Perusahaan Terhadap Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Mediasi. Jurnal MONEX, 10(1).
Darmawati. (2023). Pengaruh Rekrutmen Dan Pelatihan Kerja Terhadap Produktivitas Kerja Karyawan PT. Astra International Tbk. Jurnal Manajemen Dan Investasi, 4(1), 93-106.
Dimasyqi, M.H. & Faisal. (2021). Pengaruh Tata Kelola Perusahaan, Profitabilitas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019). Diponegoro Journal Of Accounting, 10(4), 1-13.
Ethika, et al. (2020). Analisis Pengaruh Pengungkapan Akuntansi Lingkungan Dan Kinerja Lingkungan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Indeks Lq-45 Yang Terdaftar Di Bei). Jurnal Kajian Akuntansi Dan Auditing, 14(2), 122-133.
Fatoni, H.A. & Sulhan, M. (2020). Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi. Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi, 12(1), 77-94. https://doi.org/10.35313/ekspansi.v12i1.1888
Gilby Sapulette, S. & Limba, F.B. (2021). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan terhadap Nilai Perusahaan Manufaktur yang terdaftar di BEI tahun 2018-2020. KUPNA JURNAL, 2(1), 31-43.
Hair, E.A. (2014). Partial Least Squares Structural Equation Modeling (PLS-SEM): An Emerging Tool in Business Research. European Business Review, 26(2), 106-121. https://doi.org/10.1108/EBR-10-2013-0128
Hansen, D.R. & Mowen, M.M. (2015). Managerial Accounting (Vol. 8).
Hanun, et al. (2023). Optimalisasi Nilai Perusahaan Melalui Moderasi Peran Good Corporate Governance. Jurnal Reviu Akuntansi dan Keuangan, 13(3). https://ejournal.umm.ac.id/index.php/jrak/article/view/28029/13409
Jensen & Meckling. (1976). Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Finance Economic, 3, 305-360, diunduh dari http://www.nhh.no/for/courses/spring/eco420/jensenmeckling-76.pdf
KLHK. (2022). Publikasi Kementerian Lingkungan Hidup dan Kehutanan. Retrieved from Artikel:http://perpustakaan.menlhk.go.id/pustaka/home/index.php?page=ebook&code=plh&pages=5
Kolsi, M.C., et al. (2021). How do external auditor attributes impact corporate social responsibility disclosures: empirical evidence from ADX-listed companies. Social Responsibility Journal. https://doi.org/10.1108/SRJ-02-2020-0041
Nafi'ah, Z. & Sofi. (2020). Pengaruh Kepemilikan Internal, Kualitas Audit Dan Kebijakan Hutang Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal STIE Semarang, 12(1), 75-76.
Nathania & Karnawati. (2022). Pengaruh Tata Kelola Perusahaan, TanggungJawab Sosial Perusahaan dan Struktur Modal Terhadap Nilai Perusahaan. Jurnal Ilmiah Akuntansi, 3(2), 193-207. https://doi.org/10.30640/akuntansi45.v3i2.738
Novianti, N. (2022). Analisis Wacana Kritis Sara Mills tentang Stereotipe Terhadap Perempuan. Rekam: Jurnal Fotografi, Televisi, Animasi, 18(1).
Putri, D.T. & Nursiam. (2021). kuran Kantor Akuntan Publik (KAP), Opini Auditor, Financial Distress, dan Pergantian Manajer pada Auditor Switching Perspektif Akuntansi 10(10), 277-296.
Renaldi & Anis. (2023). Kritik Sosial Atas Pemakaian Teori Dalam Penelitian Pengungkapan Sosial Dan Lingkungan. Jurnal Maksi, 8(2).
Rokhaniyah. (2020). Studi Empiris: Kebijakan Dividen Pada Perusahaan Public. Jurnal Akuntansi dan Keuangan, 17(1).
Setyaningrum & Fidiana. (2022). Pengaruh Tata Kelola Perusahaan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating. 11.
Shagan, J. (2022). Pengaruh Good Corporate Governance, Karakteristik, Dan Atribut Audit Perusahaan Terhadap Pengungkapan Risiko Perusahaan. PARSIMONIA, 9(2), 101-113.
Siagian, S. (2022). Manajemen Sumber Daya Manusia. Bumi Aksara.
Suprapti, E., et al. (2019). Pengaruh Good Corporate Governance Terhadap Environmental Disclosure. Akuntabilitas: Jurnal Ilmu Akuntansi, 12(2).
Suryandari, D., et al. (2020). The Effect of Sustainability Report Disclosure on Financial Performance In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science – UNICEES.
Suryarahman, E. & Trihatmoko, H. (2020). Effect of Environmental Performance and Board of Commissioners on Environmental Disclosures. Assets: Jurnal Akuntansi Dan Pendidikan, 10(1). https://doi.org/10.25273/jap.v10i1.5984
Syahira, A., et al. (2022). Pengaruh Pengungkapan Akuntansi Lingkungan Dan Mekanisme Good Corporate Governance Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Industri Pulp & Paper Yang Terdaftar Di BEI 2017-2020) Jurnal Akuntansi Malikussaleh, 1(3), 398-414. https://doi.org/10.29103/jam.v%vi%i.8930
Togatorop, M.G.J. & Murtanto. (2024). Pengaruh Enterprise Risk Management, Kualitas Audit Eksternal Dan Corporat Social Responsibility Terhadap Nilai Perusahaan. Journal of Creative Student Research (JSCR), 2(1), 81-96.
Walhi. (2022). Surat Terbuka WALHI-Menolak Pembahasan Omnibus Law-RUU Cipta Kerja.
Widianto, R. & Astuti, C.D. (2024). Pengaruh Enterprise Risk Management, Kualitas Audit Eksternal, Dan Esg Disclosure Terhadap Nilai Perusahaan. COSTING: Journal of Economic, Business and Accounting, 7(3), 4307-4318.
Yani, et al. (2023). Pengaruh Akuntansi Lingkungan Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Moderasi Jurnal Ekonomi & Ekonomi Syariah, 6(2), 1137-1148. https://doi.org/https://doi.org/10.36778/jesya.v6i2.1234
Yohendra, C.L. & Susanty, M. (2019). Tata Kelola Perusahaan Dan Nilai Perusahaan Jurnal Bisnis Dan Akuntansi, 21(1), 113-128.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Dina Madinah
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
