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All Journal E-JURNAL AKUNTANSI
Kadek Meinawati
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Profitabilitas, Tekanan Stakeholder, Komite Audit, dan Kualitas Sustainability Report Kadek Meinawati; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 33 No 8 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i08.p19

Abstract

Sustainability reports are reports issued by companies regarding performance in economic, social and environmental terms for stakeholders. Factors that influence the quality of the Sustainability report are profitability, stakeholder pressure, and the audit committee. The purpose of this study was to determine the effect of profitability, stakeholder pressure, and the audit committee on the quality of sustainability reports by using stakeholder theory and legitimacy theory. This research was conducted on banking subsector companies listed on the Indonesia Stock Exchange (BEI) during 2017-2020. The sampling technique used a purposive sampling method with a total of 44 samples obtained. The analysis technique used is multiple linear regression. The results showed that profitability, stakeholder pressure, and the audit committee had a significant positive effect on the quality of the sustainability report. Keywords: Profitability; Stakeholder Pressure; Audit Committee; Sustainability report
Co-Authors Made Gede Wirakusuma