Pengaruh Tekanan Stakeholder, Penggunaan External Assurance, dan Ukuran Perusahaan terhadap Kualitas Pengungkapan Sustainability Report pada Perusahaan Go Public

Shabiihah, Anudya Dhiya (2024) Pengaruh Tekanan Stakeholder, Penggunaan External Assurance, dan Ukuran Perusahaan terhadap Kualitas Pengungkapan Sustainability Report pada Perusahaan Go Public. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to analyze the influence of stakeholder pressure, the use of external assurance, and company size on the quality of sustainability report disclosures in publicly listed companies. The data used in this research are secondary data obtained from annual financial reports and stand-alone sustainability reports of companies listed on the Indonesia Stock Exchange from 2019 to 2022. The analysis method employed is multiple linear regression analysis using SPSS 25. The results indicate that environmental pressure, investor pressure, the use of external assurance, and firm size have a positive impact on the quality of sustainability report disclosures. Meanwhile, consumer pressure and employee pressure do not affect the quality of sustainability report disclosures.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorAndayani, SariNIDN0011106708sariandayani.ak@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Anudya Dhiya Shabiihah
Date Deposited: 22 Jul 2024 09:38
Last Modified: 22 Jul 2024 09:38
URI: https://repository.upnjatim.ac.id/id/eprint/26970

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