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p-Index From 2021 - 2026
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All Journal E-Jurnal Akuntansi TSM
Jelanni, Evan
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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KONEKSI POLITIK, TEKANAN PEMERINTAH DAN FAKTOR LAIN YANG MEMENGARUHI PENGUNGKAPAN LAPORAN KEBERLANJUTAN Jelanni, Evan; Rahayuningsih, Deasy Ariyanti
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.3074

Abstract

The purpose of this research is to analyze the effect of profitability, liquidity, political connection, government pressure, firm size, board of director, and audit committee on sustainability report disclosure at companies listed on the Indonesia Stock Exchange from 2021 to 2023, using the Statistical Package for the Social Sciences (SPSS) with multiple regression analysis. The result of this research indicates that profitability, political connection, government pressure, board of director, and audit committee have no effect on sustainability report disclosure. While, firm size and liquidity have an effect on sustainability report disclosure. Firm size positively influenced the disclosure, as larger companies with more resources and a wider reach tend to enhance their legitimacy from societal perspective through sustainability report disclosure.
Co-Authors Rahayuningsih, Deasy Ariyanti