PENGARUH STAKEHOLDER PRESSURE TERHADAP KUALITAS SUSTAINABILITY REPORT

Grace Kinanti Dahrima Pakpahan, . (2025) PENGARUH STAKEHOLDER PRESSURE TERHADAP KUALITAS SUSTAINABILITY REPORT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This quantitative study aims to analyze the impact of shareholder pressure, employee pressure, environmental pressure, and customer proximity industries on the quality of sustainability reports. The population examined consists of manufacturing companies listed on the Indonesia Stock Exchange between 2022 and 2024. The sample was selected using a purposive sampling method, involving a total of 69 companies. The analytical method used is multiple linear regression analysis with STATA software version 17. The results of the study show that employee pressure has a positive and significant effect on the quality of sustainability reports. Meanwhile, shareholder pressure, environmental pressure, and customer proximity industries do not have a significant effect on the quality of sustainability reports.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110112205] [Pembimbing: Lidya Primta Surbakti] [Penguji 1: Rahmasari Fahria] [Ketua Penguji: Suparna Wijaya]
Uncontrolled Keywords: Quality of Sustainability Report, Shareholder Pressure, Employee Pressure, Environmental Pressure, Customer Proximity Industries
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: GRACE KINANTI DAHRIMA PAKPAHAN
Date Deposited: 02 Sep 2025 08:52
Last Modified: 02 Sep 2025 08:52
URI: http://repository.upnvj.ac.id/id/eprint/37645

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