The effect of stakeholder pressure and corporate governance on the sustainability report quality

作者: Astrid Rudyanto , Sylvia Veronica Siregar

DOI: 10.1108/IJOES-05-2017-0071

关键词:

摘要: The purpose of this study is to examine the effects stakeholder pressure and corporate governance on quality sustainability report. This uses environment, employee, consumer shareholder as stakeholders, while board commissioner effectiveness family ownership are used components.,This research multiple regression method with total observations 123 reports listed firms Indonesia Stock Exchange in 2010-2014.,The result shows that companies which get from environment have higher report than other firms. Pressure employee positively affects Meanwhile, shareholders has no effect Board report, report.,This reveals how various types stakeholders react social responsibility thus influence not been discussed by previous studies.

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