Maharani, Shavira Aisyah (2025) Analisis Penerapan Green Accounting dan Tekanan Stakeholder Terhadap Kualitas Sustainability Report (Studi Empiris Pada Perusahaan Go PUblic yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of green accounting and stakeholder pressure on the quality of sustainability reports in publicly listed companies on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The independent variables in this study include green accounting and stakeholder pressure, which is proxied by investor pressure, employee pressure, consumer pressure, and environmental pressure. The dependent variable is the quality of the sustainability report. The research method used is quantitative with a multiple linear regression approach assisted by SPSS version 27. The sample was selected using a purposive sampling technique, resulting in a total of 132 observations. The results of the analysis show that green accounting, consumer pressure, and environmental pressure have a positive and significant effect on the quality of sustainability reporting. Meanwhile, investor pressure and employee pressure have no significant effect. These findings indicate that the implementation of green accounting principles, as well as external encouragement from consumers and the environment, are important factors in enhancing corporate transparency and accountability in sustainability reporting.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | shavira aisyah maharani | ||||||||
| Date Deposited: | 21 Jul 2025 08:05 | ||||||||
| Last Modified: | 21 Jul 2025 08:05 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/40327 |
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