Zahra Azizah, . (2025) PENGARUH KARAKTERISTIK CEO DAN TEKANAN PEMEGANG SAHAM TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The disclosure of sustainability reports has become a crucial element in corporate efforts to achieve sustainability and transparency. This study aims to analyze the influence of CEO characteristics (gender, tenure, and education), shareholder pressure (parent and institutional), and financial performance (profitability and leverage) on sustainability report disclosure. The data for this study consists of companies listed on the Indonesia Stock Exchange, using a panel data regression method. The findings reveal that shareholder pressure from parent companies has a significant positive influence on sustainability report disclosure, while CEO characteristics and institutional shareholder pressure have no significant effect. The control variable, leverage, shows a significant positive influence, while profitability does not significantly affect sustainability report disclosure. This study provides theoretical and practical implications regarding the importance of parent shareholder pressure and leverage in enhancing the transparency and accountability of sustainability reporting. Future research is recommended to consider other factors, such as organizational culture and regulations, in examining influences on sustainability disclosure. Keywords: Sustainability Report, CEO Characteristics, Shareholder Pressure, Financial Performance, Transparency.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No Panggil: 2110112148] [Pembimbing: Erna Hernawati] [Penguji 1: Dianwicaksih Arieftiara] [Penguji 2: Rahmasari Fahria] |
| Uncontrolled Keywords: | Sustainability report, karakteristik CEO, tekanan pemegang saham |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | ZAHRA AZIZAH |
| Date Deposited: | 07 Mar 2025 07:18 |
| Last Modified: | 07 Mar 2025 07:18 |
| URI: | http://repository.upnvj.ac.id/id/eprint/34561 |
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