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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akurasi : Jurnal Studi Akuntansi dan Keuangan Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat JURNAL ABDIMAS TRIDHARMA MANAJEMEN AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Nusa Akuntansi
Muanifah, Suciati
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Akurasi : Jurnal Studi Akuntansi dan Keuangan

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PERAN TATA KELOLA PERUSAHAAN YANG BAIK DALAM MEMODERASI TEKANAN PEMANGKU KEPENTINGAN YANG KOMPREHENSIF TERHADAP KUALITAS LAPORAN KEBERLANJUTAN Muanifah, Suciati; Holiawati; Suripto
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.420

Abstract

Sustainability reporting serves as a means to communicate a company's performance across environmental, social, and governance aspects, vital for stakeholders. This study investigates how corporate governance influences the relationship between stakeholder pressures and sustainability report quality among Indonesia Stock Exchange-listed firms from 2019 to 2021. Using quantitative methods and data analysis in Microsoft Excel and Eviews 9, the research analyzed 49 samples from 864 companies. The results suggest that stakeholder pressures collectively impact sustainability report quality. However, the effectiveness of Board of Commissioners' supervision in Good Corporate Governance (GCG) does not moderate this relationship in the Consumer-Oriented Industry, whereas it does moderate the relationship in the Environmentally Sensitive Industry. In summary, the Consumer-Oriented Industry has a limited impact on sustainability report quality, while the Environmentally Sensitive Industry has a significant impact.
Co-Authors Cahyani, Yenni GUNARTIN, GUNARTIN Hidayatullah, Muhammad Iqbal Holiawati Mu’arif, Syamsul Nurhayati, Elia Kinanti Oktaviana, Mona Rita, Mariana Fantina Safitri, Aurora Suripto Susanto Susanto Yulianto Yulianto Yuliyana, Sinta