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October 11, 2025Akuisisi Jurnal AkuntansiOpen Access

Pengaruh Comprehensive Stakeholder Pressure dan Corporate Governance terhadap Kualitas Sustainability Report

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HNHerlinda Putri NataliaJDJustita Dura

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Overview

This analysis examines how stakeholder pressure and corporate governance influence sustainability reports in LQ45 firms, indicating minimal effects.

Key Points

  • The analysis revealed no significant impact of stakeholder pressure and corporate governance on sustainability report quality.
  • Despite 75 companies being used for the analysis, components such as shareholders and the board of commissioners showed no effect.
  • Utilizing linear regression, the study assessed variables from the 2019-2021 period on the Indonesia Stock Exchange.
  • The findings highlight limitations, including a lack of variables and incomplete disclosure of sustainability reports among some firms.

Cite This Study

Natalia et al. (2023) studied this question.

synapsesocial.com/papers/68e9b2e4ba7d64b6fc13337fhttps://doi.org/10.24127/akuisisi.v19i2.1245
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Effect of Shareholder Pressure, Profitability, Leverage and Company Size on the Sustainability Report Quality2025
  2. 2The Impact of Good Corporate Governance on the Quality of Sustainability Reports2025
  3. 3THE EFFECT OF AUDIT QUALITY, AUDIT TENURE AND GOOD CORPORATE GOVERNANCE ON THE INTEGRITY OF FINANCIAL REPORTS2025
  4. 4The Influence of Firm Value, Financial Performance, and Good Corporate Governance on the Quality of Sustainability Reporting2025
  5. 5Determinants of Financial Report Quality (A Study on Banking Companies Listed on The Indonesia Stock Exchange in 2021–2023)2025