Pengaruh model corporate culture dan dimensi sustainability performance terhadap kualitas sustainability reporting
P enelitian ini bertujuan untuk menganalisis secara empiris pengaruh antara model corporate culture (budaya organisasi) dan dimension sustainability performance (dimensi keberlanjutan) yang terdiri dari dimensi ekonomi, tata kelola, sosial, etika, serta lingkungan terhadap kualitas sustainability reporting. Metode pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner yang didistribusikan kepada perusahaan yang menerbitkan sustainability report dalam menjalankan bisnisnya yang meliputi manajer, kepala bagian, serta karyawan. Metode analisis data yang digunakan adalah analisis regresi berganda. Hasil dari penelitian menunjukkan bahwa (1) Terdapat pengaruh antara budaya organisasi terhadap kualitas sustainability report. (2) tidak terdapat pengaruh antara dimensi ekonomi terhadap kualitas sustainability report. (3). Terdapat pengaruh antara dimensi tata kelola terhadap kualitas sustainability report. (4) tidak terdapat pengaruh antara dimensi sosial terhadap kualitas sustainability report. (5) terdapat pengaruh antara dimensi etika terhadap kualitas sustainability report. (6) tidak terdapat pengaruh dimensi lingkungan terhadap kualitas sustainability report.
T his study aims to analyze empirically the influence of the model of corporate culture (culture of the organization) and the dimension of sustainability performance (dimensions of sustainability) consisting of the economic, governance, social, ethical, and the environment on the quality of sustainability reporting. Data collection methods used in this study is a questionnaire which was distributed to the company that publishes sustainability report in its business that includes the manager, superintendent, as well as employees. Data analysis method used is multiple regression analysis. Results from the study showed that (1) There is the influence of organizational culture on quality sustainability report. (2) there is no influence of the economic dimension of the quality of the sustainability report. (3). There is influence between the governance dimension to quality sustainability report. (4) there is no influence of the social dimension of the quality of the sustainability report. (5) there is influence between the ethical dimension of the quality sustainability report. (6) there is no effect on the quality of the environmental dimension of sustainability report.