RELEVANSI NILAI INFORMASI AKUNTANSI DALAM MEMOTRET DAMPAK SERTIFIKASI RSPO TERHADAP KINERJA KEUANGAN PERUSAHAAN SAWIT DI ASEAN

Abdullah Dimas Syahrizal; Jasmine  Sasongko; Endang Kartini  Panggiarti

doi:10.62207/909n5248

Authors

Abdullah Dimas Syahrizal D3 Akuntansi, Fakultas Ekonomi, Universitas Tidar, Magelang, Indonesia Author
Jasmine Sasongko D3 Akuntansi, Fakultas Ekonomi, Universitas Tidar, Magelang, Indonesia Author
Endang Kartini Panggiarti D3 Akuntansi, Fakultas Ekonomi, Universitas Tidar, Magelang, Indonesia Author

DOI:

https://doi.org/10.62207/909n5248

Keywords:

Informasi akuntansi, laporan keuangan, kinerja keuangan, praktik keberlanjutan, regresi data panel, RSPO

Abstract

Penelitian ini bertujuan untuk menganalisis peran informasi akuntansi yang disajikan dalam laporan keuangan dalam mengevaluasi kinerja keuangan perusahaan, dengan mempertimbangkan pengaruh praktik keberlanjutan melalui sertifikasi Roundtable on Sustainable Palm Oil (RSPO). Informasi akuntansi dalam penelitian ini direpresentasikan melalui indikator laporan keuangan seperti Return on Assets (ROA), Return on Equity (ROE), dan penjualan yang mencerminkan kondisi ekonomi perusahaan. Penelitian menggunakan pendekatan kuantitatif dengan metode regresi data panel terhadap 26 perusahaan sektor kelapa sawit di kawasan ASEAN selama periode 2019-2023. Hasil penelitian menunjukkan bahwa sertifikasi RSPO tidak sekadar menjadi beban kepatuhan (cost of compliance), melainkan terkompensasi oleh peningkatan kinerja secara riil, khususnya pada pertumbuhan volume penjualan, efisiensi aset (ROA), dan pengembalian ekuitas (ROE). Penelitian ini membuktikan bahwa informasi akuntansi mampu mendeteksi nilai ekonomis dari keberlanjutan, menepis anggapan bahwa sertifikasi hijau hanya berdampak pada pembengkakan capital expenditure (CAPEX) dan biaya operasional tanpa timbal balik finansial yang memadai. Secara praktis, penelitian ini mengimplikasikan pentingnya pengawasan terhadap rasio profitabilitas dan arus kas guna memastikan klaim keberlanjutan tidak terdistorsi oleh ilusi akrual.

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