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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Atika Atika
Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Tidar, Magelang
Economics, Econometrics & Finance

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Does Stakeholder Pressure Drive Companies to Produce a Better Quality of Sustainability Report? Evidence from Indonesia Atika Atika; Diah Agustina Prihastiwi; Salma Nur Fadhilatil Hidayah; Dwi Luthfiyana
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.3997

Abstract

This study aims to investigate the consequences of stakeholder pressure (shareholders, employees, and creditors) on the quality of sustainability reports in Indonesian energy sector companies. This is a quantitative study with a causal approach. The research sample consisted of companies in the energy sector for the years 2020-2024. The sampling technique employed was purposive sampling. The data used were secondary data obtained from annual reports and company sustainability reports. Data were processed using STATA software. The findings of this study showed that stakeholder pressure (shareholders, employees, and creditors) does not affect companies' sustainability reporting quality. This indicates that pressure from shareholders, employees, or creditors did not trigger energy sector companies to improve the their sustainability reports quality. Meanwhile, only companies aged that were able to drive improvements in the quality of sustainability reports. The results of this study provide regulators and standard-setting organizations with information about the quality of sustainability reports, particularly for Indonesian energy sector businesses after POJK No. 51/POJK.03/2017 was passed.
Co-Authors Diah Agustina Prihastiwi Dwi Luthfiyana Salma Nur Fadhilatil Hidayah