Fatimah Varga, . (2025) PENGARUH KARAKTERISTIK PERUSAHAAN DAN TEKANAN PEMANGKU KEPENTINGAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to examine the extent to which Firm Characteristics (Profitability, Leverage, Liquidity) and Stakeholder Pressure (Customer, Investor, Environmental, Employee Pressure) influence Sustainability Report Disclosure (SRD) practices. The research is vital for understanding the internal and external factors driving non-financial transparency in Indonesia, anchored by Legitimacy Theory and Stakeholder Theory. This quantitative research utilizes secondary data from 38 non-financial companies listed in the 2025 LQ45 index on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Using the unbalanced purposive sampling method, a total of 148 observations were obtained. Data was analyzed using Panel Data Random Effect Regression. The analysis results indicate that firm financial attributes (Profitability, Leverage, and Liquidity) and some stakeholder pressures (Customer and Employee Pressure) do not have a significant effect on SRD. This suggests that sustainability disclosure has become a normative practice, irrespective of financial performance fluctuations. Conversely, Investor Pressure and Environmental Pressure were found to have a positive and significant influence on SRD. This finding confirms that the power of high-power stakeholders (major shareholders) and the risks associated with social license and environmental compliance are the primary drivers of reporting practices. Sustainability Report Disclosure is predominantly driven by strong external factors, particularly investor demands and environmental/regulatory risks. Internal financial factors and pressure from low-power stakeholders are not yet the main determinants. The practical implication is that regulators and companies must focus on improving reporting quality to meet the demands of these high-power stakeholders.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2210112064] [Pembimbing: Dianwicaksih Arieftiara] [Ketua Penguji: Ferry Irawan] [Penguji 1: Agustina Riyanti] |
| Uncontrolled Keywords: | Sustainability Report Disclosure, Firm Characteristics, Stakeholder Pressure |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HN Social history and conditions. Social problems. Social reform |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | FATIMAH VARGA |
| Date Deposited: | 08 Apr 2026 03:50 |
| Last Modified: | 08 Apr 2026 03:50 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41521 |
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