INFLUENCE OF CAPITAL STRUCTURE, STAKEHOLDER
PRESSUREAND GOOD CORPORATE GOVERNANCE ON
SUSTAINABILITY
REPORT DISCLOSURE (Case Study of Asian Sustainability
ReportingCompanies in 2019-2023)
Total View This Week0
Total View This Week0
Institusion
Universitas Darul ulum
Author
Ani Ni'matin, Ani
Subject
Akuntansi
Datestamp
2024-09-22 03:02:30
Abstract :
Translated with DeepL.com (free version) This study aims to determine and analyze whether the influence of capital structure, stakeholder pressure, and good corporate governance persially and simultaneously affects sustainability reports. This type of research is quantitative which is used to examine predetermined populations and samples. In this study, the sampling used purposive sampling technique, namely based on predetermined criteria as many as 15 ASRRAT companies that have presented complete sustainability reports on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis method was carried out by panel data linear regression analysis with eviews 12. The regression model used is Random effec model. The results of testing through persial obtained that the influence of capital structure and good corporate governance affect the disclosure of sustainability report while for stakeholder pressure has no effect on the disclosure of sustainability report. While testing through simultaneous influence of capital structure, stakeholder pressure, and good corporate governance simultaneously affect the disclosureof sustainability report. Keywords: Capital structure, stakeholder pressure, good corporate governance,and sustainability report.
Translated with DeepL.com (free version) This study aims to determine and analyze whether the influence of capital structure, stakeholder pressure, and good corporate governance persially and simultaneously affects sustainability reports. This type of research is quantitative which is used to examine predetermined populations and samples. In this study, the sampling used purposive sampling technique, namely based on predetermined criteria as many as 15 ASRRAT companies that have presented complete sustainability reports on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis method was carried out by panel data linear regression analysis with eviews 12. The regression model used is Random effec model. The results of testing through persial obtained that the influence of capital structure and good corporate governance affect the disclosure of sustainability report while for stakeholder pressure has no effect on the disclosure of sustainability report. While testing through simultaneous influence of capital structure, stakeholder pressure, and good corporate governance simultaneously affect the disclosureof sustainability report. Keywords: Capital structure, stakeholder pressure, good corporate governance,and sustainability report.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
