This
study seeks to explore how stakeholder pressure influences the quality of
sustainability reports among manufacturing firms listed on the Indonesia Stock
Exchange from 2018 to 2021. The analysis examines various indicators of sustainability
reporting quality in relation to factors of stakeholder pressure, including
consumer, environmental, shareholder, and employee pressures.
The
research focuses on manufacturing companies listed on the Indonesia Stock
Exchange during the period 2018-2021. The sample selection utilized purposive
sampling, resulting in 152 samples over four consecutive years.
The
findings suggest that consumer, environmental, and employee pressures
positively influence the sustainability reporting quality of Indonesian
companies. However, shareholder pressure does not show a significant
correlation with sustainability reporting quality.
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