Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O

The Effect of Shareholder Pressure, Profitability, Leverage and Company Size on the Sustainability Report Quality

Listya Dewi, Putu Dias (Unknown)
Yasa, Gerianta Wirawan (Unknown)

Article Info

Publish Date
19 Sep 2025

Abstract

This study was conducted to examine the effect of shareholder pressure, profitability, leverage, and company size on the sustainability report quality. The population in this study are banking companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used was purposive sampling, which resulted in 27 companies as samples with a total of 77 observation data. Data analysis was carried out using the multiple linear regression method. The results showed that shareholder pressure and profitability have no effect on the sustainability report quality. Leverage and company size have a positive effect on the sustainability report quality.

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Journal Info
Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Website

Abbrev

DIJEFA

Publisher

Dinasti Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...