Jurnal Akademi Akuntansi (JAA)
Vol. 2 No. 1 (2019): Jurnal Akademi Akuntansi (JAA)

PENGARUH TEKANAN STAKEHOLDER DAN CORPORATE GOVERNANCE TERHADAP KUALITAS SUSTAINABILITY REPORT

Rini Suharyani (Universitas Muhammadiyah Malang)
Ihyaul Ulum (Universitas Muhammadiyah Malang)
Ahmad Waluyo Jati (Unknown)



Article Info

Publish Date
20 May 2019

Abstract

The purpose of this study is to examine the effect of stakeholder pressure and corporate governance on the sustainability report quality in the companies listed on the Indonesia Stock Exchange for 2017. The research sample numbered 28 with purposive sampling technique. Data collection techniques with secondary data. Data is taken in the form of published data on the official website of the companies. Data analysis uses Content Analysis and WarpPLS 6.0. Based on the results of the study found stakeholder pressure have a significance positive effect on the sustainability report quality and corporate governance have a significance positive effect on the sustainability report quality. Keywords: Sustainability Report, Stakeholder Pressure, Corporate Governance

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Journal Info

Abbrev

jaa

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA ...