ABSTRAK
Penelitian ini bertujuan untuk menganalisis voluntary sustainability disclosure atas perusahaan-perusahaan sektor pertambangan (metals mining) dari berbagai negara yang sahamnya aktif diperdagangkan. 40 perusahaan dengan 3 tahun periode pelaporan, yaitu tahun 2011, 2012, 2013 dianalisa terkait tingkat pengungkapan sustainabilityberdasarkan indikator standar yang dikembangkan oleh SASB (Sustainability Accounting Standard Board). Indikator standar tersebut spesifik digunakan untuk perusahaan pada sektor metals mining dengan informasi-informasi material yang relevan dengan karakteristik industri. Terdapat 31 indikator dikembangkan oleh SASB untuk menjadi pedoman pengungkapan. Berdasarkan hasil observasi, selama kurun waktu 3 tahun, rata-rata tingkat pengungkapan adalah 47%. Selain itu, penelitian ini menguji faktor-faktor yang mempengaruhi voluntary sustainability disclosure, yaitu company size, country, managerial ownership, dan context of national culture.
Hasil dari penelitian ini menunjukkan bahwa company size berpengaruh positif terhadap voluntary sustainability disclosure dan managerial ownership berpengaruh negatif terhadap voluntary sustainability disclosure. Sedangkan country dan context of national cultureyang direpresentasikan dengan nilai maskulinitas tiak mempunyai pengaruh terhadap voluntary sustainability disclosure.
Kata Kunci          :    teori legitimasi, sustainability, voluntary sustainability disclosure, sustainability practices, sektor metals mining
ABSTRACT
This research examines voluntary sustainability disclosures among highly publicly trading companies operating at the metals mining sector. There are 40 companies, with 3 years reporting period, which are 2011, 2012, and 2013. This study analyzes level of each companies’ disclosures based on indicators developed by SASB (Sustainability Accounting Standard Board). Those standards was developed specifically for the metals mining sectors, with all of the material aspects that should be disclosed by the metals mining sector, which must has its own uniqueness. There are 31 indicators developed by SASB as guidelines of reporting. Based on researcher’s observation, the average level of reporting during those 3 years is 47%. This study also examines the relationship between company size, country, managerial ownership, and context national culture with voluntary sustainability disclosure.
Result shows that company size positively affects voluntary sustainability disclosure and managerial ownership negatively affects voluntary sustainability disclosures. Meanwhile country and context of national culture which is represented by degree of masculinity does not have significant relationship with voluntary sustainability disclosure.
Key words: legitimacy theory, sustainability, voluntary sustainability disclosure, sustainability practices, metals mining sector