Pengaruh Tekanan Stakeholder Dan Corporate Governance Terhadap Kualitas Sustainability Report

Suharyani, Rini

doi:10.22219/jaa.v2i1.8356

Cited by 28 publications

(49 citation statements)

References 8 publications

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“…The measurement of the dependent variable uses a content analysis technique with a scoring approach. The scoring of each item disclosed was carried out based on the GRI-G4 index which was carried out by developing a set of scales, referring to the research of Harun, et al, [10] while for GRI Standards it refers to research by Suharyani, Ulum, and Jati [11] (see in Table 1 and table 2). Indicates that the reports do not reveal anything One (1) Indicates that the reports reveal qualitative information only, without explanation Two (2) Indicates that the reports reveal qualitative information only, and provide some evidence Three (3) Indicates that the reports reveal qualitative information with evidence in picture or numbers Four (4) Indicates that the reports reveal qualitative and quantitative information by following benchmarking on best practice as stated by the guidelines Source: Harun, et al, [10] Meanwhile, the independent variables used in this study are company size, company type, and profitability.…”

Section: Methodsmentioning

confidence: 99%

Analysis on the Effect of Company Size, Company Type, and Profitability on Sustainability Report Based on GRI Index

Fadilla¹,

Eltivia²,

Winarto³

2021

Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)

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The aim of this research is to examine the effects of company size, company type, and profitability to sustainability report quality based on GRI Index. The population of this research is BUMN companies that publish sustainability report in 2015-2018. Based on purposive sampling method, the number of sample companies is 12 companies. The data used in this research is sustainability report, and annual report. The GRI index used is GRI-G4 index and GRI Standard. The analysis technique used is content analysis and hypothesis test using the SPSS program. Results of this research indicate that there are differences hypothesis results between report using GRI-G4 index and those using Gri Standard. In report that use GRI-G4 index, all independent variables showed no effect on sustainability report quality. Whereas in report that use GRI standard index, profitability have a positive effect on sustainability report quality, company size and company type showed no effect on sustainability report quality.

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Section: Methodsmentioning

confidence: 99%

Analysis on the Effect of Company Size, Company Type, and Profitability on Sustainability Report Based on GRI Index

Fadilla¹,

Eltivia²,

Winarto³

2021

Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)

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“…Measurement of the quality of sustainability report refers to measurements from Suharyani et al (2019) using content analysis based on GRI-Standard 2016. The weight given is based on the completeness of the reports disclosed.…”

Section: Quality Of Sustainability Reportsmentioning

confidence: 99%

“…Stakeholder theory states that stakeholders can influence company actions (Suharyani et al, 2019). Pressure from stakeholders can encourage companies to implement and disclose sustainability reports.…”

Section: Relationship Of Shareholder Pressure On the Quality Of Sustainability Reportsmentioning

confidence: 99%

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Stakeholder Pressure and the Quality of Sustainability Report: Evidence From Indonesia

Lulu¹

2021

JAEF

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This study aims to determine the effect of environmental pressure, consumer pressure, shareholder pressure, employee pressure, government pressure and creditor pressure on the quality of sustainability reports. The control variables of this study are profitability and company size. The sampling technique used is a purposive sampling method with the number of samples obtained as many as 69 non-financial sector companies listed in Indonesia Stock Exchange for the period of 2016-2018. A multiple linear regression method was used. The results of this study indicate that environmental pressure and consumer pressure have a positive effect on the quality of sustainability reports, while shareholder pressure, employee pressure, government pressure and creditor pressure do not affect the quality of sustainability reports. Profitability and company size as control variables in this study do not affect the quality of sustainability reports. Keywords: stakeholder pressure, profitability, company size, quality of sustainability reports

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“…However, the company's goal is to meet the needs of its stakeholders. Stakeholders affect the survival of the company, and each company has different stakeholders (Suharyani et al, 2019) .…”

Section: Stakeholder Theorymentioning

confidence: 99%

The Influence of the Size of the Board of Commissioners, Size of the Board of Directors, Size of the Audit Committee, and Company Size on Banking Performance at Indonesian Regional Development Banks in 2015-2020

Musdalifah¹,

Himmati²

2021

aicieb

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This research is motivated by the fact that the ROA of Regional Development Banks in 2015-2019 fluctuated, this shows that there are factors that influence it, one of which is Good Corporate Governance. By implementing Good Corporate Governance and supported by the mechanism will improve banking performance. Banking performance is influenced by the size of the Board of Commissioners, the size of the Board of Directors, the size of the Audit Committee, and the size of the company. The formulation of the problem in this study is how do the size of the board of commissioners, the size of the board of directors, the size of the audit committee, and the size of the company affect banking performance at the regional development banks of Indonesia in 2015-2020?. By using a quantitative approach and the type of secondary data as well as the number of samples of 12 banks were taken using the purposive sampling technique. Data processing using E-Views10 with panel data regression analysis techniques. The results of this study are partially the size of the Board of Commissioners, the size of the Board of Directors, and the size of the company have no significant effect on banking performance. Meanwhile, the size of the Audit Committee has a negative and significant effect on banking performance. Simultaneously the size of the Board of Commissioners, the size of the Board of Directors, the size of the Audit Committee, and the size of the company have a significant effect on banking performance.

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Pengaruh Tekanan Stakeholder Dan Corporate Governance Terhadap Kualitas Sustainability Report

Cited by 28 publications

References 8 publications

Analysis on the Effect of Company Size, Company Type, and Profitability on Sustainability Report Based on GRI Index

Analysis on the Effect of Company Size, Company Type, and Profitability on Sustainability Report Based on GRI Index

Stakeholder Pressure and the Quality of Sustainability Report: Evidence From Indonesia

The Influence of the Size of the Board of Commissioners, Size of the Board of Directors, Size of the Audit Committee, and Company Size on Banking Performance at Indonesian Regional Development Banks in 2015-2020

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