CD Skripsi

determinan kualitas laporan keberlanjutan dengan external assurance sebagai variabel moderasi

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In recent years, Indonesia has faced significant environmental challenges,
particularly related to climate change caused by environmental degradation and
pollution. These issues have heightened corporate awareness regarding the
importance of the Sustainable Development Goals (SDGs). Progress towards the
SDGs can be transparently measured through Sustainability Reports, which reflect
a company’s commitment to sustainable practices, especially those aligned with
green economy principles. Based on a 2018 study by the Centre for Governance
and Sustainability, Institutions and Organizations at the National University of
Singapore (NUS) Business School, the quality of corporate social responsibility
(CSR) disclosures in Indonesia has been found to be generally low.
This research aims to examine the impact of stakeholder pressure measured
by two proxies, employee pressure and shareholder pressure and corporate
governance measured by four proxies: board size, proportion of independent
commissioners, board activity, and board competence on the quality of
sustainability reports, with external assurance as a moderating variable. The study
population consists of companies listed on the Indonesia Stock Exchange (IDX)
from 2020 to 2023. The sampling method used is purposive sampling, and a total
of 102 companies were selected based on predetermined criteria. The data used in
this study is secondary data sourced from sustainability reports published on the
IDX website. The data analysis technique employed is multiple regression analysis,
using SPSS version 26.
The results of the study show that stakeholder pressure, with the employee
pressure proxy, has a significant influence on the quality of sustainability reports,
while the shareholder pressure proxy does not. Corporate governance, measured
by board size, the proportion of independent commissioners, and board
competence, has a significant influence on sustainability report quality, whereas
board activity does not. Additionally, external assurance moderates the
relationship between employee pressure, board size, the proportion of independent
commissioners, and board activity with the quality of sustainability reports.
However, external assurance does not moderate the influence of shareholder
pressure or board competence on sustainability report quality. This study supports
agency theory, stakeholder theory, and legitimacy theory. The novelty of this
research lies in the reconstruction of reference theories from previous studies and
the inclusion of external assurance as a moderating variable.
Keywords: Sustainability Report Quality; Stakeholder Pressure; Corporate
Governance; External Assurance.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2210246726

Penerbit

Pekanbaru : Universitas Riau – PASCA – MAGISTER AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2210246726

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Magister Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rahmat

Versi lain/terkait

Lampiran Berkas

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