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September 22, 2025Open Access

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

Key Points

Leverage and company size positively influence sustainability report quality, highlighting their importance in financial analysis.
Shareholder pressure and profitability showed no significant impact on sustainability report quality in the banking sector.
Data was analyzed using multiple linear regression on a sample of 27 banking companies listed on the Indonesia Stock Exchange.
Findings emphasize the need for banks to focus on their leverage and size for enhancing sustainability reporting.

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.

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

Key Points

Abstract

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