Jurnal Manajemen Atma Jaya
Vol. 20 No. 2 (2023): Jurnal Manajemen

Pengaruh Stakeholder Pressure dan Shareholding Structure Terhadap Sustainability Report Quality

Darmawan, Muhammad Dzaky (Unknown)
Idawati, Wiwi (Unknown)



Article Info

Publish Date
29 Apr 2024

Abstract

This research was conducted to examine and empirically determine the effect of stakeholder pressure as proxied by environmental-sensitive industry, consumer-proximity industry, investor-oriented industry, employee-oriented industry and creditor pressure, and shareholding structure as proxied by managerial shareholding and institusional shareholding on sustainability report quality. This research is quantitive research and uses research objects in the form of IDX80 companies on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sample selection was carried out using purposive sampling technique and obtained 144 samples from 48 companies and tested using the STATA version 16 statistical application. This study found that investor-oriented industry, employee-oriented industry, managerial ownership and institutional ownership have no significant effect on sustainability report quality. Then environmental-sensitive industry, consumer-proximity industry and creditor pressure have a significant positive effect on sustainability report quality.

Copyrights © 2023






Journal Info

Abbrev

JM

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Manajemen memuat informasi hasil kegiatan penelitian pemikiran konseptual di bidang ilmu manajemen. Sarana komunikasi ilmiah ini diterbitkan oleh Fakultas Ekonomi Universitas Katolik Indonesia Atma Jaya Jakarta. Terbit perdana 2004 dengan siklus terbit 2 kali setahun yaitu pada bulan Mei dan ...