Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Vol. 4 No. 3 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi

Pengaruh Stakeholder Pressure dan Corporate Governance Terhadap Kualitas Pengungkapan Sustainability Report Perusahaan Peserta ASRRAT Periode 2022-2025

Nurfiqa Mutia (Universitas Bina Sarana Informatika)
Ulta Rastryana (Universitas Bina Sarana Informatika)
Rini Larasati Irawan (Universitas Bina Sarana Informatika)



Article Info

Publish Date
01 Aug 2026

Abstract

Environmental problems arising from corporate operational activities have become one of the main challenges in the era of globalization. Companies are required to pay attention to social and environmental impacts through quality sustainability report disclosures. This study aims to analyze the effect of Stakeholder Pressure and Corporate Governance on the Quality of Sustainability Report Disclosure in Companies Participating in the Asia Sustainability Reporting Rating (ASRRAT) for the Period 2022–2025. This study uses a quantitative approach involving a sample of 12 companies selected through purposive sampling technique. Data were collected through documentation of annual reports and sustainability reports, then analyzed using multiple linear regression with SPSS. The results show that Stakeholder Pressure has no significant effect on the Quality of Sustainability Report Disclosure with a t-value of 0.218 (p = 0.829), while Corporate Governance shows a positive and significant effect with a t-value of 2.337 (p = 0.024). Simultaneously, Stakeholder Pressure and Corporate Governance significantly affect the Quality of Sustainability Report Disclosure with an F-value of 3.945 (p = 0.026) and a contribution of 14.9%. This study recommends strengthening effective corporate governance through increasing the proportion of independent commissioners, audit committee effectiveness, and managerial ownership, as well as regular evaluation of sustainability reporting practices to improve disclosure quality and promote organizational accountability on an ongoing basis.

Copyrights © 2026






Journal Info

Abbrev

jibma

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi is an open access journal published four times a year (February, May, August, November) With e-ISSN : 3030-8402. The editorial board invites writers, researchers, lecturers, undergraduate and graduate students, and practitioners to publish and ...