Pengaruh Sustainability Assurance, Regulasi Pemerintah, dan Tekanan Stakeholder terhadap Kualitas Laporan ESG di Pasar Modal Indonesia - Irsyani, Faaiqotun Nikmah; Putri, Safira Permata Kristia; Pandin, Maria Yovita R. (Lembaga Riset Ilmiah, 2025)
Penelitian ini bertujuan menganalisis pengaruh sustainability assurance, regulasi pemerintah, dan tekanan stakeholder terhadap kualitas laporan ESG pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan metode kuantitatif dengan desain explanatory research. Sampel ditentukan melalui purposive sampling terhadap perusahaan yang menerbitkan laporan keberlanjutan dengan data ESG yang lengkap. Data sekunder diperoleh dari laporan keberlanjutan, laporan tahunan, serta sumber resmi BEI dan OJK, dan dianalisis menggunakan regresi linier berganda dengan SPSS. Hasil penelitian menunjukkan bahwa sustainability assurance, regulasi pemerintah, dan tekanan stakeholder berpengaruh positif dan signifikan terhadap kualitas laporan ESG, baik secara parsial maupun simultan. Sustainability assurance menjadi variabel paling dominan (β = 0,919) dengan nilai koefisien determinasi (R²) sebesar 0,915. Temuan ini mengindikasikan bahwa kualitas laporan ESG dipengaruhi oleh kombinasi mekanisme internal dan tekanan eksternal perusahaan. Penelitian ini memberikan implikasi bagi perusahaan, regulator, dan investor dalam meningkatkan praktik pelaporan keberlanjutan di Indonesia. This study examines the effect of sustainability assurance, government regulation, and stakeholder pressure on the quality of ESG reports of companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative explanatory research design was employed, with samples selected through purposive sampling based on data availability and completeness. Secondary data were obtained from sustainability reports, annual reports, and official sources of the IDX and Financial Services Authority (OJK), and analyzed using multiple linear regression with SPSS. The results indicate that sustainability assurance, government regulation, and stakeholder pressure have a positive and significant effect on ESG report quality, both individually and simultaneously. Sustainability assurance is the most dominant factor (β = 0.919), with an R² value of 0.915. These findings suggest that ESG report quality is driven by the interaction of internal corporate mechanisms and external pressures, providing important implications for companies, regulators, and investors in strengthening sustainability reporting practices in Indonesia.