BAB V
PENUTUP
A. Kesimpulan
Tujuan dari penelitian ini adalah untuk mengetahui dan menganalis faktorfaktor-faktor yang mempengaruhi voluntary sustainability disclosure yang
dilakukan oleh perusahaan di berbagai negara. Faktor-faktor yang dimungkinkan
untuk memberikan pengaruh terhadap tingkat pengungkapan yang dilakukan
perusahaan adalah company size, country, managerial ownership, dan masculinity.
Hasil pengujian yang didapat adalah company size berpengaruh positif
terhadap
voluntary
sustainability
disclosure
dan
manajerial
ownership
berpengaruh negatif terhadap voluntary sustainability disclosure. Sedangkan
country, yang merepresentasikan tingkat persepsi korupsi sektor publik di masingmasing negara yang menjadi latar belakang perusahaan, dan masculinity sebagai
salah satu konteks kebudayaan nasional, tidak berpengaruh terhadap voluntary
sustainability disclosure.
B. Keterbatasan
Penelitian ini dilakukan dengan berbagai keterbatasan yang dapat
mempengaruhi hasil penelitian. Berikut merupakan keterbatasan penelitian ini,
yaitu:
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1. Sampel hanya berjumlah 120, dengan 40 perusahaan selama 3 tahun periode
pelaporan sehingga belum tentu bisa merepresentasi keadaan yang
sesungguhnya di lapangan.
2. Perusahaan-perusahaan dengan negara yang bervariasi pada dasarnya memiliki
gaya pelaporan yang berbeda-beda sesuai dengan apa yang berlaku di negara
tersebut, sehingga materialitas konten pengungkapan bisa kurang comparable.
C. Saran
1. Bagi perusahaan/para pelaku bisnis
Analisis dalam penelitian ini mengenai sustainability disclosure bisa dijadikan
pertimbangan lebih lanjut dalam rangka mengembangkan praktik-praktik bisnis
dan praktik-praktik akuntansi yang sustainable. Hal ini bisa menimbulkan
dampak strategik dan menjadi nilai tambah di mata investor.
2. Bagi para penyusun standar
Penelitian ini bisa menjadi informasi tambahan bagi para penyusun standar
mengenai tren sutainability disclosure yang terjadi di lapangan. Aspek-aspek
apa saja yang sudah diungkapkan oleh mayoritas, aspek-aspek mana yang masih
perlu ditingkatkan, dan terkait dengan materialitas masing-masing indikator.
3. Bagi akademisi
Peelitian ini dapat dijadikan peluang untuk mengadakan penelitian selanjutnya
mengenai sustainability disclosure dan memperbaiki kekurangan dan
memenuhi keterbatasan yang ada dalam penelitian ini.
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LAMPIRAN
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