Rizky Dharma Basha, . (2025) PENGARUH STAKEHOLDER PRESSURE TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN DENGAN BOARD GENDER DIVERSITY SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The purpose of this study is to analyze the effect of environmental pressure, media pressure, employee pressure, and shareholder pressure on sustainability reporting disclosure and to analyze whether board gender diversity strengthens the effect of environmental pressure, media pressure, employee pressure, and shareholder pressure on sustainability reporting disclosure. The population used consists of companies that have been listed on the Kompas 100, IDX ESGLEADER, or SRIKEHATI indices during the period 2022–2024. The sample was determined through purposive sampling. The sample consisted of 76 companies with a 3-year period, 2022–2024, resulting in a total of 288 observations. STATA 12 was used as a tool in performing multiple linear regression analysis. This study found that environmental pressure and media pressure had a positive effect on sustainability report disclosure. Employee pressure and shareholder pressure did not affect sustainability report disclosure. Furthermore, board gender diversity strengthened the effect of employee pressure on sustainability report disclosure and did not moderate the effect of environmental pressure, media pressure, and shareholder pressure on sustainability report disclosure.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | {No. Panggil : 2210112101} [Pembimbing: Erna Hernawati] [Penguji 1: Dianwicaksih Arieftiara] [Penguji 2: Murdhaningsih] |
| Uncontrolled Keywords: | Sustainability Report Disclosure, Environmental Pressure, Media Pressure, Employee Pressure, Shareholder Pressure |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | RIZKY DHARMA BASHA |
| Date Deposited: | 17 Mar 2026 01:23 |
| Last Modified: | 17 Mar 2026 01:23 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41467 |
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