Kompensasi Eksekutif dan Integrated Reporting: Peran Komite CSR dari Perspektif Sektor Perbankan di ASEAN
DOI:
https://doi.org/10.18196/rabin.v9i1.26653Keywords:
Integrated Reporting, Kompensasi Eksekutif, Komite CSR, Sustainability, Tata Kelola PerusahaanAbstract
Latar Belakang: Industri perbankan memiliki peran strategis dalam mendorong pertumbuhan ekonomi, terutama melalui penyediaan pendanaan yang inklusif dan berkelanjutan. Dalam menghadapi tuntutan transparansi dan akuntabilitas yang semakin tinggi, bank dituntut untuk menyajikan informasi yang tidak hanya mencakup aspek keuangan, tetapi juga kinerja keberlanjutan melalui integrated reporting (IR).
Tujuan: Penelitian ini bertujuan untuk mengevaluasi pengaruh kompensasi eksekutif dan komite CSR terhadap IR, dengan komite CSR sebagai variabel moderasi.
Metode Penelitian: Penelitian ini menggunakan data sekunder pada perusahaan perbankan yang terdaftar di Bursa Efek tiap negara (ASEAN) yang secara konsisten menerbitkan IR dan laporan tahunan selama periode 2021-2023. Analisis data dilakukan menggunakan metode regresi linier berganda.
Hasil Penelitian: Hasil penelitian menunjukkan bahwa kompensasi eksekutif berpengaruh positif terhadap IR tetapi komite CSR tidak berpengaruh terhadap IR. Selain itu, komite CSR sebagai variabel moderasi memperlemah hubungan kompensasi eksekutif terhadap IR.
Keaslian/Kebaruan Penelitian: Penelitian sebelumnya menunjukkan hasil yang beragam sehingga penelitian ini menggunakan variabel moderasi komite CSR untuk mengembangkan model penelitian. Sebagai bagian dari mekanisme tata kelola perusahaan, komite CSR dapat berperan sebagai pengawasan internal. Komite CSR memastikan bahwa informasi yang disampaikan kepada pemangku kepentingan tidak hanya menggambarkan pencapaian keuangan, tetapi mencerminkan komitmen keberlanjutan perusahaan, termasuk praktik etis, perlindungan lingkungan, dan kontribusi sosial.
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