CD Skripsi

The Influence Of Shareholder, Employee, Consumer, And Media Pressures On The Sustainability Reporting Quality In Indonesia

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ABSTRACT
This study examines the influence of stakeholder pressure on the quality of
sustainability reporting among companies listed on the Indonesia Stock Exchange
(IDX) during the period 2019–2022. The types of stakeholder pressure evaluated
include shareholder, employee, consumer, and media pressure. A quantitative
research approach was adopted, utilizing content analysis to assess sustainability
reporting quality across 44 companies in the manufacturing, agriculture, and mining
sectors. Multinomial logistic regression was employed to test the hypotheses.
The findings reveal that shareholder pressure and media pressure have a
statistically significant positive effect on the quality of sustainability reporting. In
contrast, employee and consumer pressure do not exhibit a statistically significant
impact on the quality of sustainability reports. This may be attributed to the
relatively limited organizational responsiveness to internal stakeholder concerns in
the Indonesian context and the comparatively lower salience of consumer
expectations regarding corporate transparency. These results underscore the
relevance of stakeholder theory by illustrating that not all stakeholder groups exert
equal influence on corporate disclosure practices. This study contributes empirical
evidence to the academic discourse and offers practical insights for companies
seeking to enhance the credibility and impact of their sustainability disclosures.
Keywords: Sustainability Reporting Quality, Shareholder Pressure, Employee
Pressure, Consumer Pressure, Media

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002135941

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002135941

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

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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