PENGARUH STAKEHOLDER PRESSURE DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

Fitri Nuryani, . (2024) PENGARUH STAKEHOLDER PRESSURE DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study is a quantitative study that aims to empirically test and analyze the influence of environmentally sensitive industry, employee-oriented industry, consumer proximity industry, and media exposure on sustainability report disclosure. The dependent variable is proxied by utilizing the GRI index. The population in the study were companies listed in the LQ45 index during the period 2021-2023. Sample selection was carried out using a purposive sampling technique, namely taking samples that have met the specified criteria. As a result, 125 samples consisting of 50 companies were selected as research samples. The study uses secondary data from annual reports, sustainability reports and LQ45 reports issued by the Indonesia Stock Exchange. The data was obtained through the company's official website or the idx.co.id website. This study is a hypothesis test with multiple regression analysis. Data is processed using the STATA v.12 application. The results of partial testing in this study are that the environmentally sensitive industry, employee-oriented industry, and media exposure variables have no effect and the consumer proximity industry variable has a negative effect on sustainability report disclosure

Item Type: Thesis (Skripsi)
Additional Information: [No Panggil : 2110112087] [Pembimbing ; Husnah Nur Laela Ermaya] [Penguji 1 ; Ni Putu Eka Widiastuti] [Penguji 2 ; Ranti Nugraheni]
Uncontrolled Keywords: Environmentally Sensitive Industry, Employee Oriented Industry, Consumer Proximity Industry, Media Exposure, Sustainability Report Disclosure.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: FITRI NURYANI
Date Deposited: 25 Feb 2025 02:06
Last Modified: 25 Feb 2025 02:06
URI: http://repository.upnvj.ac.id/id/eprint/34881

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