SKRIPSI AKS

PENGARUH STAKEHOLDER PRESSURE DAN CORPORATE GOVERNANCE TERHADAP KUALITAS SUSTAINABILITY REPORT

---

ABSTRACT Researchers want to know stakeholder pressure consisting of environmental pressure, employee pressure, consumer pressure, shareholder pressure and corporate governance consisting of the effectiveness of the board of commissioners and the audit committee affect the quality of the sustainability report. This research is a quantitative research with secondary data sources in the form of annual reports and sustainability reports. The population of this study includes companies listed on the Indonesia Stock Exchange during the period 2016-2020. The sampling technique used is purposive sampling so that a sample of 33 companies is obtained with a total of 170 observations. The analysis technique uses multiple linier regression analysis using IBM SPSS Statistics 26 software. The results showed that consumer pressure, shareholder pressure, and the audit committee had a positive influence on the quality of the sustainability report. Meanwhile, environmental pressure and employee pressure have no effect on the quality of the sustainability report. And the effectiveness of the board of commissioners which has a negative influence on the quality of the sustainability report. Keywords: Stakeholder Pressure, Corporate Governance, Quality Sustainability Report.

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

-

No. Panggil

2X6.2 VEL p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 139 halaman

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2X6.2

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Vela Retna Widyastuti

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar