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October 11, 2025Akuisisi Jurnal AkuntansiOpen Access

Pengaruh Comprehensive Stakeholder Pressure dan Corporate Governance terhadap Kualitas Sustainability Report

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HNHerlinda Putri NataliaJDJustita Dura

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Overview

This analysis examines how stakeholder pressure and corporate governance influence sustainability reports in LQ45 firms, indicating minimal effects.

Key Points

  • The analysis revealed no significant impact of stakeholder pressure and corporate governance on sustainability report quality.
  • Despite 75 companies being used for the analysis, components such as shareholders and the board of commissioners showed no effect.
  • Utilizing linear regression, the study assessed variables from the 2019-2021 period on the Indonesia Stock Exchange.
  • The findings highlight limitations, including a lack of variables and incomplete disclosure of sustainability reports among some firms.

Cite This Study

Natalia et al. (2023) studied this question.

synapsesocial.com/papers/68e9b2e4ba7d64b6fc13337fhttps://doi.org/10.24127/akuisisi.v19i2.1245
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1SUSTAINABILITY REPORTING: STAKEHOLDER PRESSURE AND BOARD COMPOSITION INFLUENCE2024
  2. 2The Role of Corporate Governance on Stakeholder Pressure and Integrated Reporting2023
  3. 3PERAN TATA KELOLA PERUSAHAAN YANG BAIK DALAM MEMODERASI TEKANAN PEMANGKU KEPENTINGAN YANG KOMPREHENSIF TERHADAP KUALITAS LAPORAN KEBERLANJUTAN2023 · 4 citations
  4. 4The Effect of Shareholder Pressure, Profitability, Leverage and Company Size on the Sustainability Report Quality2025
  5. 5The Impact of Good Corporate Governance on the Quality of Sustainability Reports2025