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Pengaruh Tekanan Pemangku Kepentingan Terhadap Kualitas Laporan Keberlanjutan Perusahaan Di Indonesia Kantohe, Meidy Santje Selvy; Kawulur, Hisky; Kosasih, Diah
Kajian Ekonomi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v20i1.245

Abstract

This study aims to analyze the influence of employee pressure (Tkaryawan), consumer pressure (TKONS), and shareholder pressure (TPS) on the quality of sustainability reports (KLK) in energy companies in Indonesia. The results of the analysis show that employee pressure has a positive influence on the quality of sustainability reports. Meanwhile, consumer pressure and shareholder pressure do not affect the quality of sustainability reports. These findings provide important implications for companies in developing sustainability strategies that consider various pressures from stakeholders. Keywords: Employee Pressure, Consumer Pressure, Shareholder Pressure,Sustainability Report Quality