Pengaruh Digitalisasi, Dan Kinerja Keberlanjutan Terhadap Kualitas Laba

Siswadi Sululing; Haruni  Ode

doi:10.32534/jpk.v12i1.6983

Authors

Siswadi Sululing Universitas Muhammadiyah Luwuk Banggai
Haruni Ode Universitas Muhammadiyah Luwuk Banggai

DOI:

https://doi.org/10.32534/jpk.v12i1.6983

Abstract

Tujuan Utama – Riset ini bertujuan guna menjelaskan efek digitalisasi dan kinerja keberlanjutan terhadap kualitas laba Entitas Manufaktur di Bursa Efek Indonesia

Metode – Studi ini mengaplikasikan pendekatan kuantitatif dengan regresi linier berganda. Semua Entitas Manufaktur yang tercatat di BEI sebagai populasi. Sampel penelitian terdiri dari 53 Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2022 yang diperoleh berdasarkan prosedur melakukan unit analisis standar: laporan keuangan lengkap dan telah diaudit oleh KAP serta pengungkapan laporan keberlanjutan lengkap.

Temuan Utama – Hasil penelitian ini menunjukkan bahwa digitalisasi dan kinerja keberlanjutan berpengaruh positif dan signifikan terhadap kualitas laba Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2022.

Implikasi Teori dan Kebijakan – Digitalisasi dan Kinerja Keberlanjutan menjadi sinyal positif bagi investor dan pemangku kepentingan bahwa perusahaan memiliki tata kelola yang baik dan kinerja keuangan yang stabil, dan Otoritas Jasa Keuangan dan Bursa Efek Indonesia dapat mendorong penerapan digitalisasi dan penerapan standar pengungkapan ESG yang lebih ketat untuk meningkatkan kualitas pelaporan keuangan

Kebaruan Penelitian – Sebagian besar penelitian sebelumnya secara parsial hanya meneliti digitalisasi atau kinerja keberlanjutan terhadap kualitas laba. Studi ini mengembangkan model konseptual, yaitu model yang mengintegrasikan digitalisasi dan kinerja keberlanjutan dalam mempengaruhi kualitas laba.

Keywords:

Digitalisasi, Kinerja Keberlanjutan, ESG, Kuliatas Laba, Manufaktur

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