No Judul Nama Tahun Variabel Hipotesis Statistik Hasil

yang yang
digunakan digunakan
1 Assurance on Roger 2016 SALES, H1a: Companies with a greater logistic Our results support the argument
Sustainability Simnett LEVERA need to increase user confidence regression that companies seeking to
Reports: An dkk GE, in the credibility of analysis enhance the credibility of their
International ROA, sustainability reports will be reports and build their corporate
Comparison LEGAL, more likely to have their reputation are more likely to have
STAKEH sustainability reports assured. their sustainability reports
OLDER H1b: Companies with a greater assured, although it does not
need to increase user confidence matter whether the assurance
in the credibility of their provider comes from the auditing
sustainability reports will be profession. We also find that
more likely to choose assurance companies operating in
from the auditing profession. stakeholder-orientated countries
are more likely to choose the
auditing profession as an assurer.
2 Market Ronald P. 2010 CAR H1. There will be no significant logistic Our findings would appear to
reactions to the Guidry DiffCAR market reaction to the regression have meaningful implications
first-time and CAScore publication of a standalone analysis both for corporations relative to
issuance of Dennis SEI Size sustainability report. their use of sustainability
corporate M. Patten H2. Ceteris paribus, market reporting and for the GRI. As to
sustainability Illinois. reactions to the issuance of the former, our results indicate
reports standalone sustainability reports that if firms are indeed seeking
Evidence that will be more positive for higher increased reputational value from
quality matters quality reports than for lower the practice of sustainability
quality reports. reporting, merely engaging in the
action is not sufficient. Instead, at
least as interpreted in the market,
the report must include
meaningful disclosure of social
and environmental information.
 The quality of the report matters.
As for implications for the GRI,
our findings that broader
reporting of the types of
information being recommended
for disclosure by the organization
are more favorably evaluated in
the market might certainly be
seen as support for its goals. Of
course, it must be acknowledged
that not all proponents of
improved sustainability reporting
believe the GRI standards
adequately capture business
sustainability (Gray, 2006;
Moneva et al., 2006; Milne et al.,
2008).
3 Sustainability Belinda 2011 Sustainbil 1. Is voluntary Findings from this study indicate
reporting by williams ity report, sustainability that local authorities are
local voluntary information currently reporting, with the hightest level
government in sustainabi being reported by local of reporting being in the area of
Australia: lity authorities in Australia? social reporting.
Current and informati 2. What reporting media
Future on, are adopted by local
prospects reporting authorities to report
media, the sustainability
reporting information?
focus, 3. What is the reporting
local focus adopted by local
governme government authorities
nt in providing
sustainability
 information?
4. Is it anticipated that
local government
authorities will
continue/commence
reporting on
sustainability in
Australia in the future?
4 The effects of Paskah 2014 Suistainab 1. H1 : SR disclosure logistic SR disclosure has a significant
sustainability ika ility positively affects regression influence toward the ROA in the
report nugroho report, company’s ROA analysis positive direction. SR disclosure
disclosure profitabili 2. H2 : SR disclosure does not have any significant
towards lity, positively affects effects towards CR, DER, IT and
financial liquidity, company’s DPR.
performance leverane, 3. H3: SR disclosure
activity, positively affects
deviden, company’s DER
payout 4. H4 : SR disclosure
ratio. positively affects
company’s IT
5 PENGARUH Azwir 2014 Profitabili H1 : Profitabilitas berpengaruh logistic Berdasarkan hasil analisa dan
KARAKTERIS Nasir, tas, terhadap pengungkapan regression pembahasan pada bab
TIK Elfi Likuiditas Sustainability Report. analysis sebelumnya maka dapat
PERUSAHAA Ilham , H2 : Likuiditas berpengaruh disimpulkan bahwa: Return on
N DAN Dan Leverang terhadap pengungkapan Asset, Debt to Equity Ratio dan
CORPORATE Vadela e, Sustainability Report. Governance Committee
GOVERNANC Irna Aktivitas H3 : Leverage berpengaruh berpengaruh signifikan terhadap
E TERHADAP Utara Perusahaa terhadap pengungkapan pengungkapan laporan
PENGUNGKA n, Ukuran Sustainability Report. keberlanjutan (Sustainability
PAN perusahaa H4 : Aktivitas perusahaan Report), sedangkan Current
SUSTAINABI n, komite berpengaruh terhadap Ratio, Inventory Turnover, Size,
LITY REPORT audit, pengungkapan Sustainability Komite Audit, dan Dewan
 PADA dewan Report. Direksi, tidak berpengaruh
PERUSAHAA direksi, H5 : Ukuran perusahaan signifikan terhadap
N LQ45 governace berpengaruh terhadap pengungkapan laporan
YANG committe pengungkapan Sustainability keberlanjutan (Sustainability
TERDAFTAR Report. Report).
H6 : Komite audit berpengaruh
terhadap pengungkapan
Sustainability Report.
H7 : Dewan direksi
berpengaruh terhadap
pengungkapan Sustainability
Report.
H8 : Governance Committe
berpengaruh terhadap
pengungkapan Sustainability
Report.

6 Pengaruh Yohanes 2013 Variabel H1: Pengungkapan kinerja logistic Berdasarkan hasil penelitian,
Pengungkapan Kurniawa bebas aspek ekonomi berpengaruh regression dapat disimpulkan bahwa kinerja
Sustainability n Susanto adalah positif terhadap kinerja analysis ekonomi, kinerja lingkungan,
Report terhadap dan Josua pengungk perusahaan kinerja hak asasi manusia, dan
Profitabilitas Tarigan apan dari H2 : Pengungkapan kinerja kinerja tenaga kerja dan pekerjaan
Perusahaan kinerja aspek lingkungan berpengaruh layak tidak berpengaruh terhadap
ekonomi, positif terhadap kinerja kinerja keuangan. Kinerja
lingkunga perusahaan tanggung jawab produk
n, hak H3: Pengungkapan kinerja berpengaruh signifikan dan
asasi aspek hak asasi manusia memiliki arah pengaruh positif
manusia, berpengaruh positif terhadap terhadap kinerja keuangan.
praktek kinerja perusahaan Kinerja sosial berpengaruh
tenaga H4: Pengungkapan kinerja signifikan tetapi memiliki arah
kerja dan aspek Sosial Masyarakat pengaruh negatif terhadap kinerja
pekerjaan berpengaruh positif terhadap keuangan.
 layak, kinerja perusahaan
sosial, H5: Pengungkapan kinerja
dan aspek Tenaga Kerja dan
tanggung Pekerjaan Layak berpengaruh
jawab positif terhadap kinerja
produk. perusahaan
Variabel H6: Pengungkapan kinerja
bebas aspek tanggung jawab produk
diukur berpengaruh positif terhadap
dengan kinerja perusahaan
mengguna
kan
indeks
pengungk
apan.
Panduan
sustainabi
lity report
berasal
dari
Inisiatif
Pelaporan
Global
(GRI).
7 Sustainability Petra 2010 sustainabi To determine if there are logistic The results of this unique study
Reporting In A F.A. lity significant differences with regression contribute directly to the
Global Context: Dilling, reporting, regard to size, financial analysis knowledge of corporations
What Are The New global performance, capital structure, providing voluntary CSR
Characteristics York reporting and corporate governance information in form of quality
Of Institute initiative, between firms that publish a G3 sustainability reports and the
Corporations of G3 sustainability report to those importance of the development of
That Provide Technolo guidelines that don’t. globally accepted sustainability
 High Quality gy, , reporting standards.
Sustainability Canada corporate
Reports – An governanc
Empirical e,
Analysis corporate
social
responsibi
lity
8 Sustainability, Ans Kolk 2007 Sustainabi H1: pengaruh accountability logistic On the basis of the analysis of
Accountability lity, thdp SR regression recent Fortune Global 250
and Corporate Accounta H2 : pengaruh Corporate analysis sustainability reporting, it can be
Governance: bility and governan thdp SR concluded that corporate
Exploring Corporate governance in this context has
Multinationals’ Governan clearly become a topic on which
Reporting ce companies have started to offer
Practices information, and thus strive to
increase transparency and
accountability. As to the specific
contents of these disclosures,
some qualifications must be
made, since general references
are still more common than the
provision of much detail about
the actual structures and
responsibilities, and external
verification of what has been
reported.
9 Investor’s Martin 2011 Return, After analyzing literature logistic ten Indonesian companies from
perception on Surya responsibi review and previous research, regression January 2010 to January 2011,
corporate Mulyadi lity, we formulate our hypothesis: analysis either responsibility rating or
responsibility and corporate “Corporate responsibility does corporate governance rating had
of Indonesian Yunita governanc not matter to investors.” no significant impact on stock’s
 listed Anwar e, return. It means that investors
companies indonesia still do not take account of
n stock company’s policy regarding
exchange responsibility and corporate
governance as one of their
consideration in making an
investment decision.
10 Corporate Gu ̈ler 2008 Suistabilit Our argument in this article has
Sustainability ArasDavi y report, been that corporateconcern with
Reporting:A d CSR. sustainability is little more than
Study in Crowther rhetorical rather than a serious
Disingenuity? attempt to address theissues
involved. This is even more true,
when theconcept of sustainable
development is introduced.Much
of the literature – particularly of
the ‘‘green-wash’’ variety
imputes a cynical intention to
deceivethrough the images
portrayed. We do not
assumesuch cynicism, although
we note that the effects
arebeneficial for corporations
and, in the short term atleast, for
investors.
Judul : Pengaruh Pengungkapan Sustaibility Report terhadap Kinerja Keuangan Perusahaan.

Dimensi ekonomi

Kinerja Keuangan perusahaan

Dimensi Lingkungan

Dimensi Sosial