Pengaruh Stakeholder Pressure dan Shareholding Structure Terhadap Sustainability Report Quality
DOI:
https://doi.org/10.25170/jm.v20i2.4990Kata Kunci:
Stakeholder Pressure, Shareholding Structure, Sustainability Report QualityAbstrak
Penelitian ini dilakukan untuk meneliti dan mengetahui secara empiris pengaruh stakeholder pressure yang diproksikan oleh environmental-sensitive industry, consumer-proximity industry, investor-oriented industry, employee-oriented industry dan creditor pressure serta shareholding structure yang diproksikan oleh kepemilikan manajerial dan kepemilikan institusional terhadap sustainability report quality. Penelitian ini merupakan penelitian kuantitatif dan menggunakan objek penelitian berupa perusahaan IDX80 Bursa Efek Indonesia (BEI) periode 2019-2021. Pemilihan sampel dilakukan menggunakan Teknik purposive sampling dan memperoleh 144 sampel yang berasal dari 48 perusahaan dan diuji menggunakan aplikasi statistic STATA versi 16. Penelitian ini menghasilkan bahwa investor-oriented industry, employee-oriented industry, kepemilikan manajerial dan kepemilikan institusional tidak memiliki pengaruh signifikan terhadap sustainability report quality. Lalu environmental-sensitive industry, consumer-proximity industry dan creditor pressure memiliki pengaruh signifikan positif terhadap sustainability report quality.
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