Image of Pengaruh Company Reputation Dan Stakeholder Pressure Terhadap Pengungkapan Keberlanjutan (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Pada Periode Tahun 2020-2022)
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Pengaruh Company Reputation Dan Stakeholder Pressure Terhadap Pengungkapan Keberlanjutan (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Pada Periode Tahun 2020-2022)

ABSTRACT This study aims to examine: (1) The effect of company reputation on sustainability disclosure (2) The effect of auditor pressure on sustainability disclosure (3) The effect of media pressure on sustainability disclosure. The research population includes all sectors of companies listed on the Indonesia Stock Exchange in 2020-2022. By using purposive sampling technique, the criteria include companies listed on the IDX, companies that publish annual reports and sustainability reports, and companies that have an ESG score published by Bloomberg during 2020-2022. Then the research sample obtained was 91 companies. Using IBM SPSS Version 25, multiple regression analysis was used to process secondary data in this quantitative research. The results showed that company reputation and media pressure have a positive effect on sustainability disclosure. Meanwhile, the auditor pressure variable has no effect on sustainability disclosure in companies listed on the IDX in 2020-2022. This research is expected to contribute to expanding the understanding of the factors that influence sustainability disclosure and provide valuable insights and awareness for companies to improve their good image in the long term. Another implication of this research is to provide input to investors before making investment decisions, add insight to further researchers, and provide an overview to the government as a regulator in making policies.
Keywords: Company Reputation, Stakeholder Pressure, Auditor Pressure, Media Pressure, Sustainability Disclosure

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Perpustakaan Universitas Riau 2102110614
2102110614
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Judul Seri
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No. Panggil
2102110614
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102110614
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
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Pernyataan Tanggungjawab
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