PENGARUH KINERJA KEUANGAN DAN STAKEHOLDER PRESSURE TERHADAP KUALITAS SUSTAINABILITY REPORT

Rendragraha Dwiputra, - (2024) PENGARUH KINERJA KEUANGAN DAN STAKEHOLDER PRESSURE TERHADAP KUALITAS SUSTAINABILITY REPORT. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan dan stakeholder pressure terhadap kualitas sustainability report. Populasi pada penelitian ini adalah perusahaan yang mendapat penghargaan Asia Sustainability Reporting Rating periode 2020-2023. Populasi pada penelitian ini terdapat 90 perusahaan. Metode pengambilan sampel menggunakan purposive sampling, didapatkan 50 perusahaan sebagai sampel penelitian. Metode penelitian yang digunakan adalah metode penelitian deskriptif dengan pendekatan kuantitatif. Teknik analisis data yang digunakan pada penelitian ini adalah analisis regresi data panel. Hasil dari penelitian ini adalah variabel profitabilitas, tekanan lingkungan, dan tekanan peegang saham berpengaruh positif terhadap sustainability report, sedangkan likuiditas, leverage, dan tekanan karyawan tidak berpengaruh positif terhadap sustainability report. This research aims to analyze the influence of financial performance and stakeholder pressure on the quality of sustainability reports. The population in this study are companies that received the Asia Sustainability Reporting Rating award for the 2020-2023 period. The population in this study was 90 companies. The sampling method used purposive sampling, 40 companies were obtained as research samples. The research method used is a descriptive research method with a quantitative approach. The data analysis technique used in this research is panel data regression analysis. The results of this research are that the variables profitability, environmental pressure and shareholder pressure have a positive effect on the sustainability report, while liquidity, leverage and employee pressure do not have a positive effect on the sustainability report.

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Official URL: https://repository.upi.edu/
Item Type: Thesis (S1)
Additional Information: https://scholar.google.com/citations?hl=en&authuser=1&user=EjqlMIoAAAAJ ID SINTA Dosen Pembimbing: Aristanti Widyaningsih: 5975674 Denny Andriana: 5996554
Uncontrolled Keywords: Kinerja Keuangan, Stakeholder Pressure, Sustainability Report Financial Performance, Stakeholder Pressure, Sustainability Report
Subjects: L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Rendragraha Dwiputra
Date Deposited: 28 Aug 2024 09:00
Last Modified: 28 Aug 2024 09:00
URI: http://repository.upi.edu/id/eprint/121407

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