SKRIPSI AKS
Tekanan Stakeholder Dan Kualitas Sustainability Report (Studi Pada Perusahaan Yang Menerbitkan Sustainability Report Listed Di Bursa Efek Indonesia)
Abstract
The purpose of this study was to determine the effect of enviroment pressure,
consumer pressure, employee pressure, and shareholder pressure on the quality of
sustainability report. The control variabel of this study are profitability and
leverage. The population in this study were firms in Indonesia which published
sustainability report and listed on the Indonesia Stock Exchange. The sampling
technique in this study used purposive sampling method and obtained a sample of
135 data.
The data used in this study were secondary data obtained from of
sustainability report and annual report. The analysis technique used is in this study
was regression data panel with the help of Eviews software. The result of this study
indicate that enviromental pressure, consumer pressure, employee pressure and
shareholder pressure has no effect on the quality of sustainability report.
Keyword : environmental preesure, consumer pressure, employee pressure,
shareholder pressure, and quality of sustainability report.
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