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VOL. 9, ISSUE 2 (2024)
The influence of stakeholder pressure on the quality of sustainability reports: Empirical study on manufacturing company
Authors
Ardra Medina Maheswari, Adi Firman Ramadhan
Abstract

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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Pages:30-36
How to cite this article:
Ardra Medina Maheswari, Adi Firman Ramadhan "The influence of stakeholder pressure on the quality of sustainability reports: Empirical study on manufacturing company". International Journal of Advanced Research and Development, Vol 9, Issue 2, 2024, Pages 30-36
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