Analisis Pengaruh Status Kepemilikan terhadap Keputusan Perusahaan dalam Mengadopsi Sustainability Assurance di Indonesia

Adella Wahyu Pradita, Dewi Fatmawati, S.E., M.Ec., Ph.D.

2026 | Skripsi | AKUNTANSI

Salah satu tantangan utama yang dihadapi perusahaan saat ini adalah menjaga keseimbangan antara pencapaian kinerja finansial dan pemenuhan tanggung jawab sosial serta lingkungan. Pelaporan keberlanjutan menjadi instrumen penting untuk menunjukkan komitmen terhadap praktik bisnis berkelanjutan. Namun, kredibilitasnya sering kali dipertanyakan apabila tidak disertai dengan verifikasi independen melalui sustainability assurance. Meskipun kewajiban pelaporan keberlanjutan telah diberlakukan di Indonesia, praktik assurance masih bersifat sukarela dan belum diadopsi secara merata sehingga menimbulkan pertanyaan mengenai faktor-faktor yang memengaruhi keputusan perusahaan untuk menggunakannya. Penelitian ini menganalisis pengaruh status kepemilikan perusahaan (BUMN dan non-BUMN) serta proporsi kepemilikan asing terhadap keputusan adopsi sustainability assurance dari 90 perusahaan sektor perbankan, pertambangan, dan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Analisis dilakukan menggunakan regresi logistik panel melalui perangkat lunak Stata 17. Hasil penelitian menunjukkan bahwa status kepemilikan BUMN berpengaruh positif dan signifikan terhadap keputusan perusahaan untuk mengadopsi sustainability assurance, sedangkan proporsi kepemilikan asing tidak menunjukkan pengaruh yang signifikan.

One of the main challenges companies face today is maintaining a balance between achieving financial performance and fulfilling social and environmental responsibilities. Sustainability reporting is an important instrument for demonstrating commitment to sustainable business practices. However, its credibility is often questioned if it is not accompanied by independent verification through sustainability assurance. Although sustainability reporting obligations have been implemented in Indonesia, assurance practices remain voluntary and have not been widely adopted, raising questions about the factors influencing companies' decisions to use it. This study analyzes the influence of company ownership status (state-owned and non-state-owned enterprises) and the proportion of foreign ownership on the decision to adopt sustainability assurance in 90 companies in the banking, mining, and manufacturing sectors listed on the Indonesia Stock Exchange during the 2022–2024 period. The analysis was conducted using panel logistic regression using Stata 17 software. The results show that state-owned enterprise ownership status has a positive and significant effect on companies' decisions to adopt sustainability assurance, while the proportion of foreign ownership does not show a significant effect.

Kata Kunci : asurans, laporan keberlanjutan, sustainability assurance, status kepemilikan, kepemilikan asing, BUMN, Bursa Efek Indonesia