PENGARUH TEKANAN STAKEHOLDER DAN CORPORATE GOVERNANCE TERHADAP TRANSPARANSI SUSTAINABILITY REPORT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021

SEPTYANI, MIRA and Yusnaini, Yusnaini (2023) PENGARUH TEKANAN STAKEHOLDER DAN CORPORATE GOVERNANCE TERHADAP TRANSPARANSI SUSTAINABILITY REPORT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aim to examine the effect of stakeholder pressure and corporate governance on the transparency of sustainability report in manufacturing companies listed in Indonesia Stock Exchange on 2017-2021. The data type in this research was secondary data which was the annual report and sustainability report from the company website or IDX website. The sample was taken by using purposive sampling method with total 51 observation samples. Analysis technique in this paper used Logistic Linear Regression. The result of this study was variable board of commissioners and independent commissioners have a significant effect on sustainability report transparency, while environmental pressure, consumer pressure, investor pressure, employee pressure, board of directors, audit committee and managerial share ownership has no significant effect on sustainability report transparency. Simultaneously, stakeholder pressure and corporate governance has significant effect on sustainability report transparency.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Tekanan Stakeholder, Corporate Governance, Sustainability Report
Subjects: H Social Sciences > HF Commerce > HF5546-5548.6 Office management
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mira Septyani
Date Deposited: 16 Nov 2023 01:59
Last Modified: 16 Nov 2023 01:59
URI: http://repository.unsri.ac.id/id/eprint/130523

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