Determinan Pengungkapan Kesehatan Keselamatan Kerja pada Sektor Pertambangan yang Terdaftar di BEI Tahun 2022-2024 Menggunakan Perspektif Stakeholder’s Theory
DOI:
https://doi.org/10.57235/motekar.v4i1.8398Keywords:
Kesehatan Keselamatan KerjaAbstract
Penelitian ini bertujuan menganalisis Determinan Pengungkapan Kesehatan dan Keselamatan Kerja (K3) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2022–2024 dengan menggunakan perspektif Stakeholder Theory. Memanfaatkan pendekatan kuantitatif dan data sekunder 49 perusahaan, pengungkapan K3 diukur merujuk standar GRI 403 dan PP No. 50 Tahun 2012. Variabel independen meliputi Ukuran Perusahaan, Leverage, Profitabilitas, sementara Umur Perusahaan digunakan menjadi variabel kontrol. Temuan penelitian melihatkan Ukuran Perusahaan berpengaruh signifikan terhadap pengungkapan K3, sedangkan Leverage dan Profitabilitas tidak berpengaruh. Temuan mengindikasikan pengungkapan K3 lebih dipengaruhi oleh tekanan pemangku kepentingan dibandingkan kinerja keuangan, serta memberi peran pengembangan literatur akuntansi keberlanjutan serta peningkatan transparansi perusahaan.
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