SKRIPSI AKS

PENGARUH CORPORATE GOVERNANCE DAN TEKANAN STAKEHOLDER TERHADAP KUALITAS SUSTAINABILITY REPORTING

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This study aims to determine the effect of corporate governance and
stakeholder pressure on the quality of sustainability reporting. This study analyzes
companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The data
used are secondary data from sustainability reporting reports and company annual
reports. The population used in this study are all companies listed on the Indonesia
Stock Exchange that publish Sustainability Reporting in 2020-2022.
The sampling technique used is purposive sampling technique. The final
sample obtained was 66 companies. The analysis technique used is panel data
regression analysis using eviews 10 software.
Based on data analysis conducted with panel data regression analysis, it
shows that the variables of consumer-friendly industries and environmentally
sensitive industries have a positive effect on the quality of sustainability reporting.
The variables of board independence, board of commissioners training, board of
commissioners experience, investor-oriented industries, employee-oriented
industries and creditor pressure do not affect the quality of sustainability reporting.
Keywords: Quality of Sustainability Reporting, Corporate Governance,
Stakeholder Pressure.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6. 2 DIT p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RMS Surakarta., 2024

Deskripsi Fisik

21 cm, 192 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6. 2

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 Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Dita Fatma Yanti

Versi lain/terkait

Lampiran Berkas

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