Analisis Pengungkapan Keselamatan dan Kesehatan Kerja dalam Laporan Keberlanjutan Perusahaan pada Industri Kelapa Sawit Periode 2022–2024
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Industri kelapa sawit merupakan salah satu sektor dengan tingkat risiko keselamatan dan kesehatan kerja (K3) yang tinggi, sehingga kualitas pengungkapan K3 dalam laporan keberlanjutan menjadi aspek penting dalam mendukung transparansi dan akuntabilitas perusahaan. Penelitian ini bertujuan menganalisis kualitas pengungkapan K3 pada perusahaan kelapa sawit yang terdaftar di Bursa Efek Indonesia (BEI) serta menganalisis faktor-faktor karakteristik perusahaan dan tata kelola yang berhubungan dengan kualitas pengungkapan tersebut. Penelitian menggunakan pendekatan kuantitatif dengan metode content analysis terhadap laporan keberlanjutan, laporan tahunan, dan laporan keuangan dari 28 emiten kelapa sawit selama periode 2022–2024. Kualitas pengungkapan diukur menggunakan indeks yang dikembangkan berdasarkan GRI 403:2018 dan POJK No. 51/POJK.03/2017. Analisis data dilakukan secara univariat, bivariat, dan multivariat terhadap variabel ukuran perusahaan, profitabilitas, leverage, independensi dewan komisaris, kepemilikan institusional, external assurance, dan kerangka pelaporan. Hasil penelitian menunjukkan bahwa rata-rata kualitas pengungkapan K3 mencapai 61,25, yang mengindikasikan tingkat pengungkapan yang relatif memadai, meskipun masih terdapat variasi yang cukup lebar antarperusahaan. Pengungkapan K3 juga cenderung didominasi oleh informasi mengenai kebijakan, sistem, dan program, sementara informasi yang merefleksikan hasil aktual pelaksanaan K3 masih relatif terbatas. Analisis multivariat menunjukkan bahwa kerangka pelaporan, external assurance, dan leverage berhubungan positif dan signifikan dengan kualitas pengungkapan K3, sedangkan ukuran perusahaan, profitabilitas, kepemilikan institusional, dan independensi dewan komisaris tidak menunjukkan hubungan yang signifikan. Temuan ini mengindikasikan bahwa kualitas pengungkapan K3 lebih dipengaruhi oleh faktor-faktor yang berkaitan dengan tata kelola pelaporan, kredibilitas informasi, dan akuntabilitas eksternal dibandingkan karakteristik ekonomi maupun struktur tata kelola formal perusahaan.
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