Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi
Vania Carolina Octora
Universitas Trisakti
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Tekanan Stakeholder Dan Board Governance Terhadap Kualitas Laporan Keberlanjutan Vania Carolina Octora; Muhammad Nuryatno Amin
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1443

Abstract

This study investigates the pressure of stakeholders and the governance board on the quality of sustainability reports which are used as the dependent variable. The data used is secondary data obtained from the financial reports of companies in the Basic Materials and Energy Sector which are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2017. 2021. The sample for this study consisted of 14 companies selected using a technique known as purposive sampling. Using multiple linear regression analysis, the relationship between variables was investigated in this study. This research was processed using SPSS version 25. The results of this study, partially Environmental Pressure, Employee Pressure, Consumer Pressure, Investor Pressure, Number of Directors Members, Proportion of Independent Commissioners, and Female Members in Commissioners and Directors have a positive effect while the Age of Members of the Board of Commissioners and Directors has no effect on the Quality of Sustainability Reports in Basic Materials and Energy Sector companies listed on the Indonesia Stock Exchange (IDX) 2017-2021. Simultaneously, all variables have a positive and significant effect on profitability.
Co-Authors Muhammad Nuryatno Amin