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Journal : EKONOMIS : Journal of Economics and Business

Pengaruh Tekanan Stakeholders dan Board Gender Diversity pada Kualitas Laporan Keberlanjutan (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Rahmawati, Erika; Sudana, I Putu
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.2089

Abstract

This study aims to determine the effect of stakeholder pressure proxied by environmental pressure, consumer pressure, employee pressure, and shareholder pressure, as well as board gender diversity on the quality of sustainability reports. This study uses a quantitative approach with secondary data analysis from annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) using the 2018-2022 research period. This study uses panel data regression analysis. The sampling method uses a non-probability sampling method with a purposive sampling technique and 514 observations were obtained. The results of this study reveal that simultaneously there is a positive and significant influence between the variables of environmental pressure, consumer pressure, employee pressure, shareholder pressure and board gender diversity on the quality of sustainability reports, but partially there is no significant influence of employee and shareholder pressure variables on the quality of sustainability reports of non-financial companies listed on the IDX for the period 2018-2022.
Co-Authors Aggy Cariena Ahmad Irfan Setiawan Aji Muhammad Fariz Akhmad Farrkhan Farrabi Azra Aldu, Maria Pricilla Cahyavika Anak Agung Ayu Intan Wulandari Anak Agung Gde Putu Widanaputra Anak Agung Gde Putu Widanaputra Aulia Sanggili Ayu Kusuma Bambang Dharwiyanto Putro Bulu, Stevania Hendrika Camelia Agatha Mahayu Putri Cening Suprani Gama Charles Bertomi Cipta Mulyana Cokorda Gede Alit Semarajaya Danang Purnomo Deva, Pande Made Devasmara Dewi, LGLK. Eka Ardhani Sisdyani Eka Putri Suryantari Erick Kevin Perangin-Angin Erika Arifin GEDE WIJANA Gusti Ayu Made Tasya Paradista Hadi, Aneisya Audeslina Helly Gantara Helmi Cahyana Hens, Angela Novelin Herlita Br. Tarigan I GA. Gede Luhur Winata Putra I Gede Adhi Suputra Arimbawa PG. I Gusti Agung Ayu Rai Asmiwyati I Gusti Ayu Manuati Dewi I Gusti Putu Bagus Sasrawan Mananda I Ketut Sujana I Ketut Suwena I Ketut Yadnyana I Komang Deya Pradnyana I Made Adhi Wirayana I Made Sendra I NYOMAN RAI I Nyoman Sudiarta I Nyoman Surya Maha Putra I Wayan Ary Mahendra Putra I Wayan Putra Aditya I Wayan Renold Tino I WAYAN WIRAATMAJA Ida Bagus Gde Pujaastawa Irena Hersi Kristanti Kadek Agus Arya Wibawa Kadek Utami Wirya A. Kedisan, A.A Vidyaswari Kiki Savira Luh Gede Leli Kusuma Dewi Luh Putu Swandewi Lury Sevita Yusiana MADE KUSUMA NEGARA Made Surya Wijaya Marni Aruan Marulina Sitohang N.G.A.S. Dewi NGAS. Dewi Ni Kadek Devi Somiari Ni Ketut Rasmini Ni Ketut Wiriani Merta Ni Komang Alit Astiari Ni Komang Ayu Trisna Dewi Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Made Ayu Diah Utari Ni Made Dwi Ratnadi Ni Made Oka Karini Ni Made Reni Istarini Ni Made Sofia Wijaya Ni Nyoman Padmi Triyanti Ni Putu Eka Mahadewi Ni Putu Happy Marini S. Ni Putu Masni Nistari Ni Putu Melia Andriani Ni Putu Sri Harta Mimba Ni Putu Yessy Christina Ni Wayan Ayu Sekarningsih Ni Wayan Diasputri SJ Ni Wayan Tia Deviyanti Noviesya Yosal Nurman Hadipratama Putu Agus Wikanatha Sagita Putu Doddy Pramana Putu Geni Jaya Ksamawan Putu Sucita Yanthy Rahmawati, Erika Rama Ady Pranata Rasmini, Ketut Riandewi W, Ni Luh Ricky Iddham Permana Ryan Sebastian Sarfina, Eminilda Yayu Indrawati Yogantara, Komang Yohanes Kristianto Yohanes Sunu Dwi Aldrianto Yundari, Yundari