CD Skripsi
The Influence Of Customers, Media, Shareholders, And Competitors’ Engagement On The Quality Of Corporate Sustainability Reporting In Indonesia (Empirical Study Of Basic Materials And Energy Companies Listed On The Idx In 2019-2022)
This study delves into the nuanced variables of sustainability reporting quality within the context of energy and basic materials sectors. Employing a content analysis on companies’ reports, this research scrutinizes the depth and breadth of customers, media, shareholders, and competitors’ engagement on the quality sustainability reports of companies listed on the IDX from the period of 2019-2022.
In pursuit of these objectives, a quantitative study approach was employed. The research design encompasses content analysis to examine the quality of sustainability reports from a representative sample of 30 organizations within the energy and basic materials sectors. Additionally, in this research, the Multiple Logistic Regression analysis was used.
The research findings underscore four key aspects; in regards to the hypotheses tested. Notably, the customers’ and shareholders’ engagement variables emerged as critical determinants impacting the quality of corporate sustainability reports, with the Media’s engagement also influencing the SRQ if significance level of 0.1 was used. These findings contribute to the existing body of knowledge by offering practical implications for organizations aiming to elevate their sustainability reporting quality, thereby fostering a more transparent and responsible business environment.
Keywords: SRQ, Customers, Media, Shareholders, Competitors.
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