ANALISIS KETERBACAAN SUSTAINABILITY REPORT PERUSAHAAN PERTAMBANGAN DI INDONESIA : IMPLIKASI TERHADAP GREENWASHING

AISYAH MELIANA, . (2026) ANALISIS KETERBACAAN SUSTAINABILITY REPORT PERUSAHAAN PERTAMBANGAN DI INDONESIA : IMPLIKASI TERHADAP GREENWASHING. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Meningkatnya perhatian global terhadap isu keberlanjutan mendorong perusahaan untuk menyampaikan komitmen keberlanjutannya secara transparan melalui sustainability report sebagai bentuk akuntabilitas kepada pemangku kepentingan. Fenomena greenwashing menimbulkan keraguan terhadap kredibilitas informasi keberlanjutan yang disampaikan perusahaan. Fenomena ini menjadi perhatian khususnya pada sektor pertambangan yang memiliki dampak lingkungan yang signifikan sehingga diperlukan indikator untuk mendeteksi potensi greenwashing. Penelitian ini bertujuan untuk menganalisis pengaruh tingkat keterbacaan dan validasi informasi sustainability report melalui external assurance dalam mendeteksi potensi greenwashing pada perusahaan sektor pertambangan. Penelitian ini dilakukan dengan pendekatan kuantitatif menggunakan data sekunder yang diperoleh dari sustainability report perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada periode 2022-2024 dengan total 90 observasi. Tingkat keterbacaan diukur dengan Flesch Reading Ease, dan Flesch Kincaid Grade Level. Validasi informasi diukur dengan keberadaan external assurance sedangkan indikasi greenwashing diukur dengan indeks berbasis mismatch antara Environment Disclosure Score dengan Environmental Performance Score. Analisis data dilakukan menggunakan analisis regresi data panel dengan pendekatan Random Effect Model (REM). Temuan penelitian menunjukkan bahwa tingkat keterbacaan tidak berpengaruh signifikan terhadap indikasi greenwashing, sedangkan external assurance menunjukkan pengaruh yang positif dan signifikan. Hasil ini menunjukkan bahwa rendahnya keterbacaan tidak selalu mengindikasikan greenwashing, sementara external assurance dapat berfungsi sebagai mekanisme legitimasi perusahaan. Temuan ini menegaskan pentingnya peningkatan kualitas dan standardisasi external assurance untuk mendukung transparansi dan kredibilitas sustainability report. Kata kunci: fenomena greenwashing, sustainability report tingkat keterbacaan, external assurance, sektor pertambangan, teori legitimasi ***** Growing global attention to sustainability issues has encouraged companies to transparently disclose their sustainability commitments through sustainability report as a form of accountability to stakeholders. However, the prevalence of greenwashing has raised concerns regarding the credibility of sustainability information disclosed by companies. This issue is particularly relevant in the mining sector due to its significant environmental impacts, highlighting the need for reliable indicators to detect potential greenwashing practices. This study aims to examine the effects of sustainability report readability and information validation through external assurance on greenwashing practices in mining companies. This study employs a quantitative approach using secondary data obtained from sustainability report of mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 90 firm-year observations. Readability was measured using the Flesch Reading Ease and Flesch–Kincaid Grade Level indices. Information validation was measured based on the presence of external assurance, while greenwashing was measured using an index based on the mismatch between the Environmental Disclosure Score and the Environmental Performance Score. The data were analyzed using panel data regression with the Random Effects Model (REM). The findings indicate that readability has no significant effect on greenwashing, whereas external assurance has a positive and significant effect on greenwashing. These results suggest that lower readability does not necessarily indicate the presence of greenwashing practices. Furthermore, the positive association between external assurance and greenwashing implies that assurance may not always function as an effective mechanism for enhancing reporting credibility and, under certain circumstances, may serve as a symbolic legitimacy mechanism. These findings highlight the importance of improving the quality and standardization of sustainability assurance practices to strengthen the transparency and credibility of sustainability reporting. Keywords: greenwashing, sustainability reporting, readability, external assurance, mining industry, legitimacy theory

Item Type:	Thesis (Sarjana)
Additional Information:	1) Adam Zakaria, M.Ak., Ph.D 2) Gentiga Muhammad Zairin, S.E., M.Ak., CA, CPSAK., ASEAN CPA
Subjects:	Geografi, Antropologi > Ilmu Lingkungan Ilmu Sosial > Teori Ekonomi Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Manajemen > Manajemen , Business
Divisions:	FE > S1 Akuntansi
Depositing User:	Aisyah Meliana .
Date Deposited:	20 Aug 2026 06:33
Last Modified:	20 Aug 2026 06:33
URI:	http://repository.unj.ac.id/id/eprint/72533

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