Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Akuntansi
Herlin Tundjung
Fakultas Ekonomi Universitas Tarumanagara Jakarta
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Pemangku Kepentingan Dan Pemegang Saham Terhadap Kualitas Laporan Berkelanjutan Andrean Yosua; Herlin Tundjung
Jurnal Paradigma Akuntansi Vol. 4 No. 3 (2022): Juli 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i3.19997

Abstract

The objective of this study is to analize the effect of environmental sensitive industries, employee pressure, and concentrated ownership on the quality of sustainability reporting of companies listed in the Indonesian Stock Exchange in the period of 2015 to 2019 with assurance statement as moderating variable. This study uses 16 stand–alone sustainability reports and multiple liniar regression as its statistical technique. The results of this study indicates that environmental sensitive industries and employee pressure positively and significantly affect the quality of sustainability reporting while concentrated ownership doesn't significantly affect the quality of sustainability reporting. This study also indicates that assurance statement strengthens the effect of environmentally sensitive industries towards the quality of sustainability reporting.
Co-Authors Andrean Yosua