E-Jurnal Akuntansi Universitas Udayana
Vol 32 No 12 (2022)

Tekanan Stakeholder dan Ukuran Perusahaan pada Sustainability Report

Bagus Adya Darmawan (Unknown)
I Putu Sudana (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia)



Article Info

Publish Date
26 Dec 2022

Abstract

The research aims to determine the effect of stakeholder pressure and company size on the Sustainability Report. The research was conducted at the Indonesia Stock Exchange (IDX) using the 2017-2020 research period. The population in the research is all companies listed on the IDX in 2017-2020 which issued Sustainability Reports and used the GRI Standards. The number of samples used were 84 observations. In this research using non-probability sampling method with purposive sampling technique. Research using multiple linear analysis. The research results show that environmental pressure and company size have a positive effect on Sustainability Report, employee pressure and shareholder pressure have no effect on Sustainability Report and consumer pressure has a negative effect on Sustainability Report. Keywords: Sustainability Report; Stakeholder Pressure; Company Size.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...