Pengaruh Tekanan Stakeholder Dan Board Governance Terhadap Kualitas Laporan Keberlanjutan
نویسندگان
چکیده
This study investigates the pressure of stakeholders and governance board on quality sustainability reports which are used as dependent variable. The data is secondary obtained from financial companies in Basic Materials Energy Sector listed Indonesia Stock Exchange (IDX) 2017 to 2017. 2021. sample for this consisted 14 selected using a technique known purposive sampling. Using multiple linear regression analysis, relationship between variables was investigated study. research processed SPSS version 25. results study, partially Environmental Pressure, Employee Consumer Investor Number Directors Members, Proportion Independent Commissioners, Female Members Commissioners have positive effect while Age Board has no Quality Sustainability Reports 2017-2021. Simultaneously, all significant profitability.
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ژورنال
عنوان ژورنال: Owner : riset dan jurnal akuntansi
سال: 2023
ISSN: ['2548-9224', '2548-7507']
DOI: https://doi.org/10.33395/owner.v7i3.1443