PENGARUH CORPORATE SUSTAINABILITY PERFORMANCE TERHADAP KONSERVATISME AKUNTANSI DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Kajian Studi Pada Perusahaan Indonesia Yang Terdaftar di BEI Tahun 2020 s.d 2024)

Kharisma Endarty, - and Ida Farida Adi Prawira, - and Nono Supriatna, - (2025) PENGARUH CORPORATE SUSTAINABILITY PERFORMANCE TERHADAP KONSERVATISME AKUNTANSI DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Kajian Studi Pada Perusahaan Indonesia Yang Terdaftar di BEI Tahun 2020 s.d 2024). S2 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini bertujuan untuk menguji hubungan antara corporate sustainability performance, konservatisme akuntansi, dan good corporate governance (GCG), sekaligus memberikan kontribusi terhadap pengembangan literatur dan diskursus kontemporer mengenai praktik good corporate governanceserta implikasinya terhadap penerapan konservatisme akuntansi dalam pelaporan keuangan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan verifikatif dan deskriptif. Konservatisme akuntansi diukur dengan pendekatan total accrual, sustainability perusahaan diukur berdasarkan standar Global Reporting Initiative (GRI), sedangkan GCG diukur menggunakan skor GCG. Sampel penelitian terdiri atas 86 perusahaan yang terdaftar di BEI yaitu pada sektor energi, bahan baku, perindustrian, barang konsumsi primer, barang konsumsi non-primer, kesehatan, keuangan, property & real estate, teknologi (termasuk media & telekomunikasi), infrastrukture transportasi & logistik dengan periode observasi selama lima tahun, sehingga diperoleh total 430 unit observasi. Analisis data dilakukan melalui moderated regression analysis (MRA) pada data panel yang memiliki karakteristik gabungan time series dan cross-sectional. Hasil penelitian menunjukkan bahwa economi sustainability performance dan environmental sustainability performance berpengaruh positif terhadap konservatisme akuntansi, sedangkan Social sustainability performance tidak berpengaruh positif terhadap konservatisme akuntansi. Selain itu, GCG tidak mampu memperkuat hubungan antara economi sustainability performance maupun environmental sustainability performance terhadap konservatisme akuntansi, tetapi mampu memperkuat pengaruh social sustainability performance terhadap konservatisme akuntansi. Temuan ini memperluas pemahaman mengenai keterkaitan antara corporate sustainability performance, konservatisme akuntansi, dan GCG dalam konteks pelaporan keuangan, serta menegaskan urgensi transparansi dan akurasi pengukuran dalam pelaporan sustainability guna mendukung penerapan konservatisme akuntansi yang optimal. This study aims to examine the relationship between corporate sustainability performance, accounting conservatism, and good corporate governance(GCG), while also contributing to the development of literature and contemporary discourse on corporate governance practices and their implications for the application of accounting conservatism in financial reporting. The research employs a quantitative method with a descriptive and verification approach. Accounting conservatism is measured using the total accrual approach, corporate sustainability performance is assessed based on the Global Reporting Initiative (GRI) standards, while GCG is measured using the GCG score. The research sample consists of 86 companies listed on the Indonesia Stock Exchange (IDX) in the sectors of energy, basic materials, industry, primary consumer goods, non-primary consumer goods, healthcare, finance, property & real estate, technology (including media & telecommunications), infrastructure, transportation & logistics, with an observation period of five years, resulting in a total of 430 observation units. Data analysis was carried out using moderated regression analysis (MRA) on panel data, which combines both time series and cross-sectional characteristics. The results indicate that economic sustainability performance and environmental sustainability performance have a positive effect on accounting conservatism, while social sustainability performance does not have a positive effect on accounting conservatism. Furthermore, GCG is not able to strengthen the relationship between economic sustainability performance or environmental sustainability performance and accounting conservatism, but it is able to strengthen the influence of social sustainability performance on accounting conservatism. These findings expand the understanding of the interrelationship between corporate sustainability performance, accounting conservatism, and GCG in the context of financial reporting, and emphasize the urgency of transparency and measurement accuracy in sustainability performance reporting to support the optimal application of accounting conservatism.

	Text T_PEA_2308085_Title.pdf Download (2MB)
	Text T_PEA_2308085_Chapter1.pdf Download (128kB)
	Text T_PEA_2308085_Chapter2.pdf Restricted to Staf Perpustakaan Download (452kB)
	Text T_PEA_2308085_Chapter3.pdf Download (426kB)
	Text T_PEA_2308085_Chapter4.pdf Restricted to Staf Perpustakaan Download (659kB)
	Text T_PEA_2308085_Chapter5.pdf Restricted to Staf Perpustakaan Download (270kB)
	Text T_PEA_2308085_Chapter6.pdf Download (112kB)
	Text T_PEA_2308085_Appendix.pdf Restricted to Staf Perpustakaan Download (582kB)

Item Type:	Thesis (S2)
Additional Information:	https://scholar.google.com/citations?view_op=new_articles&hl=en&imq=KHARISMA+ENDARTY# ID SINTA Dosen pembimbing Ida Farida Adi Prawira: 6027190 Nono Supriatna: 5995836
Uncontrolled Keywords:	Corporate sustainability performance , Konservatisme Akuntansi, Good corporate governance Corporate sustainability performance, Accounting Konservatism, Good Corporate Governance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > S2 Magister Ilmu Akutansi
Depositing User:	Kharisma endarty
Date Deposited:	03 Oct 2025 01:00
Last Modified:	03 Oct 2025 01:00
URI:	http://repository.upi.edu/id/eprint/141762

Actions (login required)

View Item