CD Tesis

pengaruh tekanan stakeholder dan intellectual capital terhadap kualitas sustainability report dengan financial performance sebagai variabel moderasi

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The quality of a sustainability report reflects a company's transparency, efficiency, and governance in meeting stakeholder needs. This study aims to examine the influence of environmental pressure, consumer pressure, investor pressure, employee pressure, and intellectual capital on the quality of sustainability reports (measured using the GRI index and SEOJK guidelines), with financial performance as a moderating variable. This research employs a quantitative approach using secondary data from annual and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The sampling technique used is purposive sampling, resulting in a sample of 126 companies with 378 observations. The data analysis techniques applied are multiple linear regression and Moderated Regression Analysis (MRA) using SPSS version 26..
The results show that environmental and consumer pressure have a positive influence on the quality of sustainability reports based on the GRI, driven by awareness of social and environmental impacts. On the other hand, investor pressure, employee pressure, and intellectual capital have no significant effect, as their focus tends to be on profits and cost efficiency, as well as limited resource management. Financial performance moderates the influence of environmental pressure and intellectual capital on the quality of sustainability reports based on the GRI, as financial stability enhances the company’s capacity to meet sustainability demands. Meanwhile, based on SEOJK guidelines, investor pressure and intellectual capital positively affect sustainability report quality, while environmental, consumer, and employee pressures do not, because the report is mandatorily prepared according to OJK regulations. Financial performance only moderates the relationship between employee pressure and intellectual capital, but does not moderate other pressures, since compliance with SEOJK is mandatory regardless of financial condition.
Keywords: Stakeholder Pressure, Intellectual Capital, Financial Performance Sustainability Report, GRI, SEOJK.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2010247511

Penerbit

Pekanbaru : UNRI – PASCA – Magister Akuntansi., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2010247511

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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