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All Journal Akuisisi : Jurnal Akuntansi Jurnal ASET (Akuntansi Riset)
Ningrum, Meldica Widya
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Economics, Econometrics & Finance

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The Impacts of Stakeholder Pressure, Profitability, and Audit Committee on the Quality of Sustainability Reports Baroroh, Niswah; Yanto, Heri; Pertiwi, Meilani Intan; Ningrum, Meldica Widya; Luthfi, Muhammad Fikri
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.75264

Abstract

This study aims to examine the influence of employee and consumer pressure on the quality of sustainability reports, with the audit committee as a moderating variable. Using panel data regression and Moderated Regression Analysis (MRA), this research analyzes secondary data from LQ45-listed companies in Indonesia from 2019 to 2022. The findings indicate that employee and consumer pressure positively affect sustainability report quality, reinforcing the importance of stakeholder expectations in corporate transparency. However, profitability does not significantly impact sustainability report quality, suggesting that financial performance alone does not determine sustainability disclosure practices. The audit committee weakens the effect of employee pressure on sustainability reporting, indicating its role in prioritizing regulatory compliance over internal stakeholder demands. Meanwhile, the audit committee does not moderate the impact of consumer pressure or profitability, highlighting its limited role in addressing external sustainability concerns. Theoretically, these findings support stakeholder theory by demonstrating how non-financial pressures influence corporate sustainability practices. In practice, companies should recognize sustainability reporting as a strategic tool for fostering stakeholder trust and improving corporate reputation rather than merely a regulatory obligation. Policymakers and regulators should also consider strengthening governance mechanisms to enhance corporate sustainability disclosures. The novelty of this study lies in its investigation of the audit committee’s moderating role in stakeholder-driven sustainability reporting, providing new insights into corporate governance and sustainability dynamics.
Analysis of BDS-Impacted Financial Performance: A Testing Direction for New Social Movement Theory Jannah, Richatul; Rizkyana, Fitrarena Widhi; Pertiwi, Meilani Intan; Lestari, Tiara Dwi; Safitri, Akhila Fuji; Ningrum, Meldica Widya
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2459

Abstract

This study aims to analyze the impact of the BDS Movement on corporate financial performance using the New Social Movement Theory (NSMT) theoretical framework. By combining financial and theoretical aspects, this study is expected to contribute to an understanding of the complex relationship between business, social movements, and corporate financial performance. The BDS movement significantly impacted the performance of these four companies, both in terms of public perception, investor confidence, declining sales, and increased operational pressure. Companies with strong market diversification and risk management strategies, such as PT Fast Food Indonesia, Tbk and PT Unilever Indonesia, Tbk, were able to better weather the impact of the boycott, although they still experienced a decline in profits. On the other hand, PT MAP Boga Adiperkasa Tbk and PT Sarimelati Kencana Tbk showed greater vulnerability to the boycott due to their dependence on a more limited market segment. To survive in such a situation, a more flexible and proactive adaptation strategy is needed in the face of external pressures such as the boycott movement and unstable global economic conditions.
Co-Authors Heri yanto Lestari, Tiara Dwi Luthfi, Muhammad Fikri Niswah Baroroh Pertiwi, Meilani Intan Richatul Jannah Rizkyana, Fitrarena Widhi Safitri, Akhila Fuji