TUGAS BESAR 1

Semester : Genap Tahun akademik : 2022/2023

   
         
Nomor Paraf
Nomor Induk Mahasiswa 55521120065
Ujian : Mahasiswa
Nama   Andri Yuniansyah Prihandono  
Fakultas / Program EKONOMI DAN BISNIS / MAGISTER Paraf
Studi AKUNTANSI Pengawas
Mata Kuliah   Metodologi Penelitian Akuntansi  
Nilai Ujian
Dosen   Dr. Nengzih S.E., M.Si, Ak

Penugasan Tugas Besar 1

1. Mahasiaswa menyusun matriks dengan minimal 20 penelitian terdahulu baik penelitian

nasional maupun internasional yang mendukung konsep judul proposal tesis.
2. Sajikan fenomena penelitian sehubungan dengan konsep judul yang diajukan (max 2
fenomena sj, 1 Fenomena internasional dan 1 nasional.
3. Sajikan uraian fenomena penelitian tsb sebelum matriks penelitian anda.

Jawaban:
1. Fenomena
Umum
Perkembangan akuntansi pada awalnya bermula dari laporan keuangan atau financial
statement yang hanya menyajikan item-item keuangan, sedangkan informasi seperti
lingkungan, sosial, tata kelola, keberlanjutan bisinis dan sebagainya tidak disajikan.
Perkembangan selanjutnya masyarakat semakin menyadari bahwa perusahaan tidak cukup
hanya dengan berorientasi pada profit melainkan perlu memperhatikan people
(kesejahteraan masyarakat) dan planet dimana perusahaan perlu turut berpartisipasi aktif
dalam menjaga kelestarian lingkungan, sehingga muncul konsep The Triple Bottom Line Of
Twentieth Century Business yang dipopulerkan oleh John Elkington pada tahun 1997.
Selain itu berjalannya era Revolusi Industri 4.0 yang merupakan fenomena yang
menggabungkan teknologi cyber dan teknologi otomatisasi memunculkan persaingan yang
ketat dalam memenuhi keinginan dan kepentingan perusahaan sehingga menimbulkan
dampak sosial dan lingkungan yang cukup signifikan. Dalam rangka menjawab kebutuhan
masyarakat akan komitmen pelaku usaha/perusahaan maka perusahaan perlu untuk
mengkomunikasikan komitmen, kinerja ekonomi, sosial, dan lingkungan dalam sebuah
laporan. Laporan tersebut adalah laporan berkelanjutan (sustainability report).
Fenomena Intenasional
Dimensi-dimensi seperti pemberdayaan masyarakat sekitar lokasi usaha, proses
produksi yang ramah lingkungan, pemberantasan kemiskinan dan model bisnis yang etis
adalah beberapa tuntutan yang sering didengungkan dalam menjalankan bisnis
perusahaan. Hal tersebut memicu lahirnya Global Reporting Initiatives (GRI). GRI lahir di
Amerika Serikat sebagai suatu Lembaga independen yang mempromosikan transparansi
atas aktivitas bisnis yang dilakukan perusahaan GRI mengkaji dan mengembangkan suatu
panduan dan standar pelaporan bisnis yang memenuhi karakter berkelanjutan (sustainable).
Karakter ini selanjutnya diterjemahkan secara spesifik dalam kelompok ukuran (metrik):
environmental, social dan governance.
Banyak negara telah mengadopsi aturan GRI sehubungan dengan pengungkapan
sustainability report dalam mengatur perusahaan di negaranya setelah dilaksanakannya
Kesepakatan Paris (Paris Agreement) tentang perubahan iklim yang disepakati oleh 177
Negara Dunia pada tahun 2016 di Markas Besar Persatuan Bangsa-Bangsa, New York,
Amerika Serikat. Pelaksanaan pengungkapan sustainability report dibelahan negara dunia
telah menjadi kebutuhan bagi perusahaan dalam rangka menjaga dan meningkatkan
reputasi perusahaan, namun kenyataannya belum seluruhnya perusahaan menampilkan
kinerja non profit dengan lengkap. Hal tersebut dikarenakan aturan GRI dianggap belum
memiliki standar apple to apple diberbagai ukuran perusahaan dan sektor ekonomi.

Sumber:
https://ekonomi.bisnis.com/read/20211126/44/1470682/mengawal-sustainable-report

Fenomena Nasional
Pada tahun 2017, telah diterbitkan Peraturan Presiden Nomor 59 Tahun 2017 tentang
Pelaksanaan Pencapaian Tujuan Pembangunan Berkelanjutan sebagai wujud dari
komitmen Indonesia agar pelaksanaan dan pencapaian SDGs secara partisipatif dan
melibatkan seluruh pihak. Berdasarkan PP tersebut, Otoritas Jasa Keuangan (OJK)
merespon dengan menerbitkan Peraturan OJK (POJK) nomor 51 Tahun 2017 tentang
Sustainable Finance yang mewajibkan seluruh Lembaga Jasa Keuangan dan emiten di
Indonesia untuk memiliki Rencana Aksi Keuangan Berkelanjutan dan menerbitkan
Sustainability Report agar kinerja ekonomi, sosial, dan lingkungannya dapat dimonitor
secara transparan.
Dengan adanya aturan tersebut, Perusahaan akan dituntut untuk menerapkan praktek
bisnis yang tidak hanya menjunjung tinggi governance tetapi juga mengedepankan
responsible business. Target peningkatan kesejahteraaan masyarakat dan pengurangan
ketimpangan misalnya dapat masuk kedalam sustainable report (mengacu pada GRI 203
dan GRI 413). Pada aturan OJK No.51 Tahun 2017 tidak disebutkan adanya konsekuensi
hukuman bagi perusahaan yang tidak mengungkapkan laporan berkelanjutan, sehingga
terdapat adanya gap dan tidak ada standardisasi luas pengungkapan informasi detil
diantara perusahaan telah mengungkapkan laporan berkelanjutan.

Sumber:
1. https://ekonomi.bisnis.com/read/20211126/44/1470682/mengawal-sustainable-report
2. https://babelreview.co.id/simalakama-sustainability-report-menjadi-sarana-perusahaan-
dalam-melaporkan-dan-mengembangkan-kebijakan-bisnis-berkelanjutan.
2. Matriks Penelitian

Judul Sumber/Nama
No Peneliti Kesimpulan
Penelitian Jurnal/Tahun
1 Factors Kishore Kumar - Journal of Results indicate that
influencing GLA University, Financial environmentally polluting
corporate Mathura, India. Reporting and industries disclose significantly
sustainability Accounting higher sustainability information
disclosure Ranjita Kumari - © Emerald than non-polluting industries in
practices: University of Publishing Limited India. The empirical findings
empirical Allahabad, 1985-2517 suggest that determinants such
evidence from Prayagraj, India. DOI as company size, age, free cash
Indian National 10.1108/JFRA-01- flow capacity, government
Stock Archana Poonia - 2021-0023 ownership and global reporting
Exchange Manipal University initiative (GRI) usage positively
Jaipur, Jaipur, related to the extent of corporate
India sustainability disclosure. Contrary
to the expectations, financial
Rakesh Kumar - leverage and profitability were
Motilal Nehru found to be negatively related to
National Institute the sustainability disclosure of
of Technology companies in India.
Allahabad,
Prayagraj, India
2 The association Khalid Alsaeed - Managerial The results show that the mean
between Institute of Public Auditing Journal of the disclosure index was lower
firm-specific Administration, Vol. 21 No. 5, than average. Also, it was found
characteristics Riyadh, Saudi 2006 that firm size was significantly
and Arabia pp. 476-496 positively associated with the
disclosure - The q Emerald Group level of disclosure. The remaining
case of Saudi Publishing Limited variables, however, were found
Arabia 0268-6902 to be insignificant in explaining
DOI the variation of voluntary
10.1108/0268690 disclosure.
0610667256
3 The Effect Of Gen Norman International The result of the research
Company Size, Thomas and Research revealed that there was a positive
Profitability and Aryusmar, - Association for effect of profitability
Leverage On Faculty of Talent and leverage on sustainability
Sustainability Economics and Development and report disclosure, but the
Report Communication, Excellence. company size was not significant.
Disclosure Bina 2020. Therefore, it concluded that the
Nusantara Vol.12, No. 1, sustainability report disclosure
University, 2020, 4700— can be improved by increasing
Jakarta, Indonesia 4706. the profitability and leverage but
not by the company size.
Lely Indriaty - ISSN 1869-0459
Faculty of (print)/ISSN 1869-
Economics and 2885 (online)
Business, Persada
Indonesia,
University,
Jakarta, Indonesia
4 The Influence Samuel Drempetic Journal of The results raise the question of
 of Firm Size on , Christian Klein · Business Ethics whether the way the
the ESG Score: Bernhard Zwergel (2020) 167:333– ESG score measures corporate
Corporate 360 sustainability gives an advantage
Sustainability © Springer Nature to larger firms with more
Ratings Under B.V. 2019 resources while not providing SR
Review https://doi.org/ investors with the information
10.1007/s10551- needed to make decisions based
019-04164-1 on their beliefs.
5 The effect of Lucia and Rosinta Social Economics the conclusion that the size of the
firm’s Ria - Faculty of and Ecology company's profitability and
characteristic Economics and International positive effect on the disclosure
and corporate Communication, Journal. of sustainability report on
governance Bina Nusantara Vol. 2 (1), Mar manufacturing companies listed
To University 2018, 18-28 in Indonesia Stock Exchange and
sustainability Bursa Malaysia. Meanwhile,
report E-ISSN 2598- leverage and liquidity does not
disclosure 0319 affect the disclosure of
P-ISSN 2581- sustainability report on
2246 manufacturing companies listed
in Indonesia Stock Exchange and
Bursa Malaysia 2013-2015.
the conclusion that the audit
committee disclosure negatively
affect sustainability report on
manufacturing companies listed
in Indonesia Stock Exchange.
the conclusion that profitability
and liquidity variables no
differences between the
manufacturing companies listed
in Indonesia Stock Exchange and
Bursa Malaysia.
6 The Impact of Maryana dan Jurnal Keuangan The results of this study that
Firm Size, Yenni Carolina - dan Perbankan have been processed
Leverage, Firm Accounting, Volume 25, Issue simultaneously are that firm size,
Age, Media Economy, 1 2021, page. 36 - leverage, firm age, media
Visibility and Maranatha 47 visibility and profitability have a
Profitability Christian ISSN: 1410-8089 significant impact on SR
on University, (Print), 2443-2687 disclosure. Partially, Firm Size
Sustainability Indonesia (Online) and Media Visibility do not have a
Report DOI: significant impact on SR
Disclosure https://doi.org/10.2 disclosure. Leverage and Firm
6905/jkdp.v25i1.4 Age have a negative and
941 significant impact on SR
disclosure, while profitability has
a positive and significant impact
on SR disclosure.
7 Disclosure on Ismul Aksan, Evi Journal of The results of thi study show that
sustainability Gantyowati Accounting and foreign commissioners in the
reports, foreign Strategic Finance service and finance sectors
board, foreign Faculty of Vol.3 No.1 June category have a positive effect on
ownership, Economics and 2020, pp. 33-51 firm value, and foreign ownership
indonesia Business, in State-Owned Enterprises
sustainability Universitas ISSN 2614-6649 (SOEs) has a positive influence
reporting Sebelas Maret on firm value. Therefore, it is
awards and firm suggested that the organization
value of ISRA should disclose their
 winning criteria since it can be
used as information in decision-
making.
8 Bank ownership Nurmadi Harsa Journal of The empirical results evidence:
structure and Sumarta, Mugi Financial foreign, government and public
reputation Rahardjo, Kingkin Reporting and ownership exhibit significant
through Kurnia Trio Accounting positive effect on SR but not with
sustainability Satriya, Edy Emerald family ownership; SR positively
reporting in Supriyono and Publishing affects bank reputation; SR
Indonesia Prihatnolo Gandhi Limited, appears as a mediator in which
Amidjaya. DOI 10.1108/SRJ- foreign, government and public
01-2021-0024 ownership have a positive effect
on the bank reputation through
ISSN 1747-1117 the indirect effect of SR while
family ownership exhibits
insignificant result.
9 Determinants of Anne Marie Journal of Global The results of this study show
voluntary CSR Gosselin - Responsibility that CSR reports lack reliability.
reporting Université du © Emerald The determinants identified
reliability – Québec Publishing Limited (image, corporate governance
evidence àMontréal, 2041-2568 and financialisation) partially
from Canada Canada. DOI 10.1108/JGR- explain the quality of the
03-2022-0031 information disclosed. As well,
Sylvie Berthelot - the results suggest that
Université de corporations may attempt to
Sherbrooke, manipulate users’ perception
Sherbrooke, through their disclosures.
Canada

10 Sustainability Ilker Yilmaz - World Journal of The results of the article revealed
and financial Department of Entrepreneurship, that there is a positively
performance Accounting, Management significant relationship between
relationship: College of and Sustainable sustainability performance and
international Commerce and Development financial performance. Total ESG
evidence. Business Vol. 17 No. 3, score has produced significant
Administration, 2021 results while the individual scores
Dhofar University, pp. 537-549 of environmental, social, and
Salalah, Oman © Emerald governance have produced
Publishing Limited insignificant results; implying
2042-5961 that the components of total ESG
DOI score have a joint effect on the
10.1108/WJEMSD financial performance.
-10-2020-0133
11 The value Ephraim Kwashie Sustainability A significant positive relationship
relevance of Thompson & So- Accounting, is found between sustainability
sustainability Yeun Kim - Seoul Management and reporting and firm value. The
reporting: does National University Policy Journal results also suggest that
assurance and of Science and Vol. 13 No. 4, sustainability assurance has
the type of Technology, 2022 significant explanatory power on
assurer matter? Seoul, Republic of pp. 858-877 firm value. Furthermore, the
Korea. © Emerald authors found that the market is
Publishing Limited unable to distinguish between
Olivier Ashimwe - 2040-8021 sustainability assurance services
Hannam DOI provided by Big 4 audit firms and
University, 10.1108/SAMPJ- specialist consultant firms.
Daejeon, Republic 08-2021-0329
of Korea.
 Samuel Buertey -
RMIT University
Vietnam,
Ho Chi Minh City,
Vietnam.
12 Sustainability Prihatnolo Gandhi Journal of Applied The findings present empirical
reporting in Amidjaya and Ari Accounting evidence that sustainability
Indonesian Kuncara Widagdo Research reporting in Indonesian listed
listed banks - Department of Vol. 21 No. 2, banks is still low. CG, foreign
Do corporate Accounting, 2020 ownership and family ownership
governance, Faculty of pp. 231-247 positively influence sustainability
ownership Economics and © Emerald reporting. Further, the authors
structure and Business, Publishing Limited find that family ownership
digital banking Universitas 0967-5426 weakens the effect of CG while
matter? Sebelas Maret, DOI foreign ownership has no
Surakarta, 10.1108/JAAR-09- significant moderating role.
Indonesia 2018-0149 Digital banking is not a significant
determinant and OJK sustainable
finance roadmap is evidenced to
have no impression on bank
intention to produce sustainability
report.
13 Factors Manuel Castelo Managerial Results indicate that size,
influencing the Branco and Auditing Journal leverage, profitability, listing
assurance of Catarina Delgado - Vol. 29 No. 3, status and industrial affiliation
sustainability University of 2014 are determinants of SRA,
reports in the Porto, Porto, pp. 237-252 whereas type of ownership is not.
context of the Portugal, Emerald Group A downward trend in
economic crisis Publishing Limited sustainability reporting and its
in Portugal So´nia Ferreira 0268-6902 assurance was also detected.
Gomes and DOI 10.1108/MAJ-
Teresa Cristina 07-2013-0905
Pereira Euge´nio -
Management for
Sustainability
Research Centre –
CIGS,
Polytechnic
Institute of Leiria –
IPL, Leiria,
Portugal
14 Determinants of Nurlan Orazalin Journal of The results indicate that
GRI-based and Monowar Accounting in determinants such as stand-
sustainability Mahmood - Bang Emerging alone reporting, reporting
reporting: College of Economies language,
evidence Business, KIMEP Vol. 10 No. 1, firm profitability, firm size and
from an University, Almaty, 2020 auditor type substantially
emerging Kazakhstan pp. 140-164 influence the extent, nature and
economy © Emerald quality of sustainability-reporting
Publishing Limited practices of Kazakhstani
2042-1168 companies.
DOI
10.1108/JAEE-12-
2018-0137
15 Pengaruh Fadhila Diponegoro The result of the test is that the
Kinerja Adhipradana Journal Of total assets, total employees, and
 Keuangan, Daljono - Jurusan Accounting. governance committee positive
Ukuran Akuntansi Volume 3, Nomor influence to the disclosure of
Perusahaan, Fakultas 1, Tahun 2014, Sustainability Report. Meanwhile,
Dan Coporate Ekonomika dan Halaman 1-12. the variable of profitability,
Governance Bisnis Universitas liquidity, dividend payout ratio,
Terhadap Diponegoro ISSN (Online): audit committee, board of
Pengungkapan 2337-3806 commissioners, management
Sustainability ownership, and foreign
Report. ownership has not influence on
the disclosure of Sustainability
Report.
16 Profitabilitas Devi Istiani Business and The conclusion of the study is
dalam Roviqoh, Economic that the disclosure of
Memediasi Muhammad Khafid Analysis Journal. sustainability reports will be
Pengaruh - Jurusan BEAJ Vol 1 (1) higher when the size of the
Kepemilikan Akuntansi, (April) 2021 : 14- company and its audit committee
Institusional, Fakultas Ekonomi, 26 is supported by the high level of
Komite Audit, Universitas Negeri company profitability. This shows
dan Ukuran Semarang DOI: that management should
Perusahaan http://dx.doi.org/10 maintain the company's
terhadap .15294/beaj.v1i1.3 profitability because it has been
Pengungkapan 0142 proven to have a direct effect and
Sustainability is able to mediate the disclosure
Report of the sustainability report.
17 Pengaruh Ria Aniktia dan Accounting The results show that audit
mekaniseme Muhammad Khafid Analysis Journal committee, governance
good corporate - Jurusan AAJ 4 (3) (2015) committee and leverage have
governance Akuntansi, positif effect on sustainability
dan kinerja Fakultas Ekonomi, ISSN 2252-6765 report disclosure. While,
keuangan Universitas Negeri independent commissioners,
terhadap Semarang - managerial ownership and
pengungkapan profitability do not have effect on
sustainability sustainability report disclosure.
report Future research should use
quality of sustainability report and
use sample from the same sector
companies
18 Pengaruh Erna Wijayana Jurnal Akuntansi The result of this research
Corporate dan Kurniawati Bisnis. indicates that corporate
Governance, Kurniawati November 2018 governance and return on assets
Return On have a positive significant
Asset Dan DOI:10.30813/ influence on the extensive
Umur jab.v11i2.1388 disclosure of sustainability report,
Perusahaan while the company's age has no
Terhadap Luas significant influence on the
Pengungkapan extensive disclosure of
Sustainability sustainability report
Report
19 Pengaruh Nadiah Afifah, JIAP Vol 2 (1) The results of the partial test
profitabilitas, Lailah Fujianti, (Maret 2022) hal: research, it shows that
leverage, dan Yuana Rizky 19 – 34 profitability (ROA) has no effect
ukuran Octaviani on the disclosure of sustainable
perusahaan Mandagie. e - ISSN 2776- reporting, leverage (DER) and
terhadap 1835 p - ISSN company size (SIZE) have an
pengungkapan Fakultas Ekonomi 2774-9517 effect on the disclosure of
sustainable dan Bisnis sustainable reporting.
reporting Universitas
 (studi empiris Pancasila, Jakarta
pada Selatan, Indonesia
perusahaan
peraih
indonesia
sustainability
reporting award
yang terdaftar
di bei pada
tahun 2015-
2019)
20 Sustainability Prof. Dr. Nguyen Turkish Journal of The article has concluded that
measurement Phu Giang Computer and the factors of ROA, ROE, EPS,
indicators and Mathematics market capitalization are
Correlations Thuongmai Education correlated with the disclosure of
between University information on the sustainable
performance Research Article development of enterprises.
indicators and Vol.13No.01(2022 At the same time, by performing
Sustainability ), 10-29. multiple regression, the paper
information has measured the impacts of
disclosure: each of the above factors on the
cases of listed publication of sustainable
Companies in development information. The
vietnam article also summarizes the
system of measurement
indicators according to economic,
social and environmental aspects
on both qualitative and
quantitative indicators.
21 Determinants of Preeti Sharma · International The findings are limited to the
environmental, University, Journal of context of the study,
social and Dehradun, Disclosure and and it was limited to Indian
corporate Uttarakhand, India Governance companies listed at Bombay
governance (2020) 17:208– Stock Exchange for the period
(ESG) Priyanka Panday · 217 2013–2016. The sources of data
disclosure: a R. C. Dangwal in this study were companies’
study of Indian HNB Garhwal © Springer Nature annual and sustainability reports.
companies University, Limited 2020 The study may be constructive
Srinagar Garhwal, for organizations and statutory
India https://doi.org/ bodies to take into consideration
10.1057/s41310- in identification of corporate
020-00085-y attributes that will enhance ESG
disclosure, since it had been
shown in literature that the
voluntary corporate social
responsibility and corporate
governance reporting in India is
generally low. In recent times,
there has been an increase in
ESG reporting, to address the
increasing concerns of the
stakeholders.

22 How Foreign Xuezhou Zhao - · Journal of After controlling for other

Institutional Libing Fang · Ke Business Ethics determinants, we find robust
Shareholders’ Zhang (2022) 178:377– evidence that firms with QFII
Religious 401 investors from areas with
 Beliefs Affect Nanjing University, stronger religious beliefs have
Corporate Jiangsu, China © The Author(s), better CSR performance than
Social under exclusive those that do not have these
Performance? licence to Springer beliefs’. This association is more
Nature B.V. part of pronounced when a QFII has a
Springer Nature shorter holding period, has a
2021 relatively large ownership in the
firm, or is a more committed
https://doi.org/ investor in China. The above
10.1007/s10551- moderating results show that
020-04705-z the stock preference may be a
channel through which religious
QFIIs affect firms’ CSR
performance.
23 Pengaruh Desty Reksa Jurnal Ilmu dan The research result concludedthe
Kinerja Oktaviani – Riset Akuntansi financial performance which was
Keuangan, Lailatul Amanah measured by profitability referred
Ukuran e-ISSN: 2460- to ROA had positive effect on the
Perusahaan, Sekolah Tinggi 0585 sustainability of social
Struktur Modal, Ilmu Ekonomi responsiility report. Liquidity
Dan Corporate Indonesia ehich was referred to current
Governance (STIESIA) ratio had negative effect on the
Terhadap Surabaya sustainability of social
Publikasi responsibility report. Leverage
Sustainability which was referred to DER as
Report well as the firm size had negative
effect on the sustainability report.
Furthermore, the capital structure
which was referred to LDER and
also audit committee had
negative effect on the
sustainability of social
responsibility report. Meanwhile,
commissioner board had positive
effect on the sustainability of
social responsibility report. Int
contrast, committee audit had
negative effect on the
sustainability of social
responsibility report.