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All Journal Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen PROGRESIF Jurnal Riset Manajemen dan Bisnis Journal of Entrepreneurship and Community Innovations Entrepreneurship and Community Development Research of Islamic Economics (RIE) Taxation and Public Finance
Preztika Ayu Ardheta
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The impact of stakeholder pressure on sustainability reporting Ardheta, Preztika Ayu; Mustika, Maya; Mais, Rimi Gusliana; Safitri, Adelia
Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i1.33

Abstract

This study examines the impact of stakeholder pressure on sustainability reporting disclosure, focusing on three types of pressure: consumer pressure, employee pressure, and environmental pressure. The research objects are companies participating in ASSRAT from 2019 to 2022 and listed on the Indonesia Stock Exchange. This quantitative study employs a purposive sampling technique, resulting in a sample of 28 companies. The data used are secondary data obtained from the company’s official websites or the Indonesia Stock Exchange in the form of sustainability reports. Data analysis was conducted using multiple linear regression with the assistance of the EViews 10 software. The results indicate that consumer and employee pressure does not significantly affect sustainability reporting disclosure, while environmental pressure has a positive effect. Stakeholders tend to pressure companies to ensure their needs and objectives are addressed. Companies should remain transparent, particularly in economic, environmental, and social aspects. By disclosing comprehensive information in the sustainability report, companies demonstrate their commitment to transparency and maintaining strong relationships with stakeholders.
Co-Authors Ade Mulyati Akhmadi, Ali Amaliyah, Siska Apandi, Aden Dahlifah Dahlifah Dean Salomo Kumenaung Effendi , Syahrul Erna Lovita Fadillah, Hanifah Tri Nur Fanisyah Maliki Faruqi, Faris Fasihah, Tamamatunnisa Al Gatot Prabantoro Ghessiani, Luthfiannisa Gymnastia , Hanifa Najla Helda Rahmi Sina Hendro, Junaidi Juniarti Juniarti Kawung, Goerge M.V. Lina Noersanti Maliki, Fanisyah Maya Mustika Maya Mustika Megayani, Megayani Mita Fatimah Lubis Mustika, Maya Nasution, Nursanita Nurinda, Shaqyna Ratu Nursanita Nursanita Prabantoro, Gatot Rimi Gusliana Mais Safitri, Adelia Siwu, Hanly F.J Stalia, Sela Uun Sunarsih Yudhistira Rannu Paembonan Yulianto, Eka