Implikasi Kecakapan Manajerial pada Laporan Keberlanjutan dan Kinerja Perusahaan

Elly Nindi Ariantika, Ira Geraldina

Abstract


ABSTRACT

This study aims to examine the effect of managerial skills in moderating the relationship between sustainability reports and financial performance of Indonesian companies. The population of this study is companies listed in the Indonesian Stock Exchange which are participating in the Sutainability Reporting Award (SRA) between 2008 and 2015 (110 observations). The data is analysed by using moderated regression analysis (MRA) method. This study indicates that the disclosure of economic, environmental, labor and product responsibility affects the companies's financial performance. Aditionally the managerial skill strengthens the positive influence of sustainability reports on company performance. The implication of  this study is that companies should consider the skills of managers who are able to manage company assets efficiently. On the one hand the skillful managers can improve the company's sustainability reports and on the other hand they can also improve the company performance.

 

ABSTRAK

Penelitian ini bertujuan untuk menguji pengaruh kecakapan manajerial dalam memoderasi hubungan antara laporan keberlanjutan dengan kinerja keuangan perusahaan di Indonesia. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia yang juga berpartisipasi dalam Sutainability Reporting Award (SRA) antara tahun 2008 dan 2015 (110 observasi). Data dianalisis dengan menggunakan moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa pengungkapan kinerja ekonomi, lingkungan, tenaga kerja, dan tanggung jawab produk yang mempengaruhi kinerja keuangan perusahaan. Kecakapan manajerial terbukti dapat memperkuat pengaruh positif laporan keberlanjutan terhadap kinerja perusahaan. Implikasi hasil penelitian ini adalah, perusahaan sebaiknya mempertimbangkan kecakapan manajer yang mampu mengelola aset perusahaan secara efisien, sehingga pada satu sisi dapat meningkatkan laporan keberlanjutan perusahaan dan di sisi lain meningkatkan kinerja perusahaan.

Keywords


Sutainability report; company performance; managerial skill; Sustainability Reporting Award

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DOI: https://doi.org/10.24815/jdab.v6i1.10815

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