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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Paradigma Ekonomika Laa Maisyir Jurnal Ekonomi Islam JURNAL MANAJEMEN MOTIVASI Jurnal Akuntansi Aktual International Research Journal of Business Studies (E-Journal) Jurnal Riset Akuntansi dan Keuangan Banque Syar'i : Jurnal llmiah Perbankan Syariah Jurnal Pendidikan Akuntansi dan Keuangan Aptisi Transactions on Technopreneurship (ATT) Jurnal Akuntansi dan Bisnis Journal of Accounting Auditing and Business JAF- Journal of Accounting and Finance Proceeding of National Conference on Accounting & Finance Jurnal Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Quantitative Economics and Management Studies Jurnal Akuntansi dan Keuangan Media Riset Akuntansi Auditing & Informasi Journal of Islamic Economics Lariba Neraca Manajemen, Akuntansi, dan Ekonomi International Research Journal of Business Studies Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Dini Rosdini
Department Of Accounting, Faculty Of Economics And Business, Padjadjaran University
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences

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The Influence of Good Corporate Governance and Stakeholder Pressure on the Quality of Sustainability Report Disclosures Harsono, Khaerunisa; Sari, Prima Yusi; Rosdini, Dini
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 7, No 1 (2024): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v7i1.7865

Abstract

Economic recovery after the Covid-19 pandemic must prioritize sustainability. The current government continues to make the economy run together with many parties (Kontan, 2020). As a result of the COVID-19 pandemic, 2020 has been marked as a turning point in environmental, social, and governance (ESG) investment due to ongoing global challenges. Due to the higher tension of climate change issues and the current socio-political environment, more businesses are encouraged to embrace a commitment to the ESG (environmental, social, and governance) framework. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) and in the energy, raw materials, industry, and infrastructure sectors and issuing sustainability reports during the period 2015 - 2020. The company's annual report data is obtained from the publication on the website of the Indonesia Stock Exchange (IDX). Media exposure Data obtained by online newspaper media. Good Corporate governance and stakeholder pressure (shareholders, employees, government, and media) significantly influence the disclosure of Sustainability reports in the energy, raw goods, industrial, and infrastructure sector companies in the 2015-2020 period. However, the study found that stakeholder pressure from employees had a significant negative impact on the disclosure of the Sustainability Report. This result shows that, decreasing the number of employees can increase the disclosure of Sustainability Report. Because, for most employees, the disclosure of the Sustainability Report has no effect if there is no direct impact felt by the employee.
Co-Authors Abd. Akram H Aria Farah Mita Aulia, Azwani Avianti, Ilya Bayu Ramadhan Cahya Irawady Citra Sukmadilaga Dhani Heryanto Soegieharto Dhimas Mohammad Kautsar DODDY PRIMAYUDIA Dyah Setyaningrum Ersa Tri Wahyuni Faoziah Ulfah Fatmawati Firdaus, Matteo Ghani, Erlane K. Hamzah Ritchi Harsono, Khaerunisa Husna, Tsabita Pharama Indri Yuliafitri Indri Yuliafitri Kasriani Kasriani Khalifah Syafitri Melinda Rahman Muhammad Luthfi Nurhadi Nanny Dewi Tanzil Nautika*, Rahardi Gita Nautika, Rahardi Gita Novy Fajriati Prima Yusi Sari Primadiva, Parassela Pangestu Putra, Rheza Chandra Rahardi Gita Nautika Ramadhan, Bayu Rheza Chandra Putra Runita Arum Kanti Setyawan, Wisnu Shafira Hanum Putri Jauhari Sri Mulyani Tetet Fitrijanti Tettet Fitrijanti Yuli Ariyadi