The Effect of Profitability and Stakeholder Pressure on The Quality of Sustainability Report

Karnefa, Zikra (2025) The Effect of Profitability and Stakeholder Pressure on The Quality of Sustainability Report. S1 thesis, Universitas Andalas.

	Text (Cover and Abstract) Cover and Abstract.pdf - Published Version Download (634kB)
	Text (Chapter 1) CHAPTER 1.pdf - Published Version Download (246kB)
	Text (Chapter 5) CHAPTER 5.pdf - Published Version Download (251kB)
	Text (References) REFERENCES.pdf - Published Version Download (307kB)
	Text (Full Text) Fulltext.pdf - Published Version Restricted to Repository staff only Download (1MB) \| Request a copy

Abstract

The objective of this study is to determine the effect of profitability and stakeholder pressure on the quality of sustainability reports. This research is quantitative, and sampling is done through purposive sampling. The sample consists of 54 property and real estate sector companies listed on the Indonesia Stock Exchange that published sustainability reports and annual reports for 2021-2023. Data were analyzed using multiple linear regression with SPSS software. This study found that profitability and employee pressure have a significant effect on the quality of sustainability reports. Meanwhile, shareholder pressure and creditor pressure have no significant effect on the quality of sustainability reports.

Item Type:	Thesis (S1)
Supervisors:	Drs. Riwayadi, MBA, Ak., CA, CPMA, CSRA, CRP, ASEAN CPA
Uncontrolled Keywords:	Stakeholder Pressure, Profitability, Employee Pressure, Shareholder Pressure; Creditor Pressure; Sustainability Report Quality
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User:	s1 akuntansi internasional
Date Deposited:	14 Apr 2025 03:16
Last Modified:	14 Apr 2025 03:16
URI:	http://scholar.unand.ac.id/id/eprint/491996

Actions (login required)

View Item

["Plugin/Screen/EPrint/Box/Plumx:title" not defined]

Altmetric