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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Desak Nyoman Sri Werastuti
Pascasarjana Universitas Pendidikan Ganesha, Singaraja, Indonesia.
Economics, Econometrics & Finance

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The Influence of Stakeholder Pressure, Corporate Governance, and Capital Structure on Sustainability Reporting Disclosure with Institutional Ownership as a Moderating Variable Ni Wayan Murdani; I Putu Gede Diatmika; Desak Nyoman Sri Werastuti
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5333

Abstract

This study aims to analyze the influence of stakeholder pressure, corporate governance, and capital structure on sustainability reporting disclosure, with institutional ownership as a moderating variable. A quantitative research design was employed, with the population consisting of banking sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Samples were selected using a purposive sampling technique, resulting in 32 companies that met the criteria. With five years of observation, a total of 160 financial reports were obtained. Data were collected through documentation studies and analyzed using Moderated Regression Analysis (MRA) with panel data. The results indicate that shareholder pressure, corporate governance, and capital structure have a positive and significant effect on sustainability reporting disclosure among banking companies listed on the IDX during the 2020–2024 period. However, institutional ownership does not moderate the influence of shareholder pressure, corporate governance, or capital structure on sustainability reporting disclosure in these companies.
The Role of ESG Disclosure as a Moderator of the Influence of Transfer Pricing and Managerial Ownership on Tax Aggressiveness in Energy Sector Companies Listed on the IDX (2022–2024) Ni Putu Indah Budi Lestari Putra; Desak Nyoman Sri Werastuti; I Made Pradana Adiputra
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7068

Abstract

This study aims to examine the effect of transfer pricing and managerial ownership on tax aggressiveness, as well as to investigate the moderating role of Environmental, Social, and Governance disclosure. The study employs a quantitative approach using multiple linear regression analysis and Moderated Regression Analysis (MRA). The data were collected from the annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) over a three-year period. Using a purposive sampling technique, the final sample consisted of 72 firm-year observations from 89 companies. The results indicate that transfer pricing has a positive and significant effect on tax aggressiveness, whereas managerial ownership has no significant effect. Furthermore, ESG disclosure is not found to moderate the relationship between either transfer pricing or managerial ownership and tax aggressiveness. These findings suggest that transfer pricing is one of the determinants of tax aggressiveness in energy sector companies, while ESG disclosure tends to be symbolic in nature and has not yet functioned effectively as a moderating mechanism.
Co-Authors I Made Pradana Adiputra I Putu Gede Diatmika Ni Putu Indah Budi Lestari Putra Ni Wayan Murdani