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Prima Yusi Sari
Fakultas Ekonomi Dan Bisnis Universitas Padjadjaran
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The Influence of Good Corporate Governance and Stakeholder Pressure on the Quality of Sustainability Report Disclosures Harsono, Khaerunisa; Sari, Prima Yusi; Rosdini, Dini
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 7, No 1 (2024): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v7i1.7865

Abstract

Economic recovery after the Covid-19 pandemic must prioritize sustainability. The current government continues to make the economy run together with many parties (Kontan, 2020). As a result of the COVID-19 pandemic, 2020 has been marked as a turning point in environmental, social, and governance (ESG) investment due to ongoing global challenges. Due to the higher tension of climate change issues and the current socio-political environment, more businesses are encouraged to embrace a commitment to the ESG (environmental, social, and governance) framework. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) and in the energy, raw materials, industry, and infrastructure sectors and issuing sustainability reports during the period 2015 - 2020. The company's annual report data is obtained from the publication on the website of the Indonesia Stock Exchange (IDX). Media exposure Data obtained by online newspaper media. Good Corporate governance and stakeholder pressure (shareholders, employees, government, and media) significantly influence the disclosure of Sustainability reports in the energy, raw goods, industrial, and infrastructure sector companies in the 2015-2020 period. However, the study found that stakeholder pressure from employees had a significant negative impact on the disclosure of the Sustainability Report. This result shows that, decreasing the number of employees can increase the disclosure of Sustainability Report. Because, for most employees, the disclosure of the Sustainability Report has no effect if there is no direct impact felt by the employee.
Co-Authors Agita Eka Yuliani Ardy Primawan Azka Raga, Ridha Cempaka, Adisti Gilang Citra Sukmadilaga Dini Rosdini DODDY PRIMAYUDIA Ersa Tri Wahyuni Hamzah Ritchi Harry Suharman Harsono, Khaerunisa Indra Komara Islami, Putri Khalifah Syafitri Lydia Natalia mutmainah Nanny Dewi Tanzil Nathan, Daniel Noer Fitri Evayanti Nurhuda Oke, Luthfiani Hamzah Oktavianus, David Prakosa, Atang putri, yordian alvionita Sari, Dinda Puspita Sulaeman, Iman Tettet Fitrijanti yordian alvionita putri