PENGARUH STAKEHOLDER PRESSURE TERHADAP KUALITAS SUSTAINABILITY REPORT DENGAN BOARD OF DIRECTORS MONITORING SEBAGAI VARIABEL MODERASI

Lulu Ananda Hakim, . (2025) PENGARUH STAKEHOLDER PRESSURE TERHADAP KUALITAS SUSTAINABILITY REPORT DENGAN BOARD OF DIRECTORS MONITORING SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf

Download (13kB)
[img] Text
AWAL.pdf

Download (805kB)
[img] Text
BAB 1.pdf
Restricted to Repository UPNVJ Only

Download (532kB)
[img] Text
BAB 2.pdf
Restricted to Repository UPNVJ Only

Download (722kB)
[img] Text
BAB 3.pdf
Restricted to Repository UPNVJ Only

Download (772kB)
[img] Text
BAB 4.pdf
Restricted to Repository UPNVJ Only

Download (589kB)
[img] Text
BAB 5.pdf

Download (138kB)
[img] Text
DAFTAR PUSTAKA.pdf

Download (254kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only

Download (137kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only

Download (580kB)
[img] Text
HASIL PLAGIARISME.pdf
Restricted to Repository staff only

Download (18MB)
[img] Text
Artikel KI.pdf
Restricted to Repository staff only

Download (999kB)

Abstract

This study is a quantitative study that aims to determine the influence of consumer proximity industries, investor pressure, employee pressure, and environmental pressure and the role of board of directors monitoring as a moderator on the quality of sustainability reports. The data used in this study are secondary data obtained through annual reports and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024. The purposive sampling method is used as a sampling technique, with 54 companies or 162 data units as objects of observation. This study is a hypothesis test with multiple regression analysis. Data is processed using the STATA 17 application. The results of partial testing in this study are that the variables consumer proximity industries, investor pressure, and environmental pressure do not influence the quality of sustainability reports, employee pressure has a significant positive effect on the quality of sustainability reports. In addition, the monitoring role of the board of directors does not moderate the influence of consumer proximity industries, investor pressure, environmental pressure on sustainability report quality, and it has a negative moderating effect on the influence of employee pressure on sustainability report quality.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110112231] [Pembimbing: Lidya Primta Surbakti] [Penguji 1: Amrie Firmansyah] [Penguji 2: Ranti Nugraheni]
Uncontrolled Keywords: Consumer Proximity Industries, Investor Pressure, Employee Pressure, Environmental Pressure, Board of Directors Monitoring, Quality Sustainability Report.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: LULU ANANDA HAKIM
Date Deposited: 06 Aug 2025 06:44
Last Modified: 06 Aug 2025 06:44
URI: http://repository.upnvj.ac.id/id/eprint/37687

Actions (login required)

View Item View Item