PENGARUH STAKEHOLDER PRESSURE DAN CORPORATE GOVERNANCE TERHADAP SUSTAINABILITY REPORT QUALITY

Denya Anna Rahmatri, , (2022) PENGARUH STAKEHOLDER PRESSURE DAN CORPORATE GOVERNANCE TERHADAP SUSTAINABILITY REPORT QUALITY. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze and develop a conceptual framework that examines the influence of Stakeholder pressure and Corporate Governance and its effect on Sustainability Report Quality. This research was conducted quantitatively with secondary data from sustainability reports and annual reports of the companies listed on IDX for the 2018-2020 period with a research sample of 35 companies from all sectors. The hypothesis testing of this study is using Multiple Linear Regression Analysis with the help of the STATA 14.2 program. The test results show that on sustainability report quality; (1) environmentally-sensitive industries have a positive and significant effect, (2) customer-proximity industries have a positive and significant impact, (3) employee-oriented industries have no significant effect, (4) investor-oriented industries have no significant effect, (5) board size has no significant effect, (6) board independence has no significant effect, (7) audit committee size has a positive and significant effect, (8) audit committee expertise has no significant effect, (9) profitability as a control variable has a negative and significant effect, while firm size and Leverage has no significant effect.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1810112130] [Pembimbing: Lidya Primta Surbakti] [Penguji 1: Noegrahini Lastiningsih] [Penguji 2: Wisnu Julianto]
Uncontrolled Keywords: Stakeholder Pressure; Corporate Governance; Sustainability Report Quality
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Denya Anna Rahmatri
Date Deposited: 02 Mar 2022 02:32
Last Modified: 02 Mar 2022 02:32
URI: http://repository.upnvj.ac.id/id/eprint/16605

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