Pengaruh Stakeholder Pressure dan Corporate Governance Terhadap Kualitas Pengungkapan Sustainability Report Perusahaan Peserta ASRRAT Periode 2022-2025
DOI:
https://doi.org/10.65255/jibma.v4i3.405Keywords:
stakeholder pressure, corporate governance, sustainability report, ASRRATAbstract
Environmental problems arising from corporate operational activities have become one of the main challenges in the era of globalization. Companies are required to pay attention to social and environmental impacts through quality sustainability report disclosures. This study aims to analyze the effect of Stakeholder Pressure and Corporate Governance on the Quality of Sustainability Report Disclosure in Companies Participating in the Asia Sustainability Reporting Rating (ASRRAT) for the Period 2022–2025. This study uses a quantitative approach involving a sample of 12 companies selected through purposive sampling technique. Data were collected through documentation of annual reports and sustainability reports, then analyzed using multiple linear regression with SPSS. The results show that Stakeholder Pressure has no significant effect on the Quality of Sustainability Report Disclosure with a t-value of 0.218 (p = 0.829), while Corporate Governance shows a positive and significant effect with a t-value of 2.337 (p = 0.024). Simultaneously, Stakeholder Pressure and Corporate Governance significantly affect the Quality of Sustainability Report Disclosure with an F-value of 3.945 (p = 0.026) and a contribution of 14.9%. This study recommends strengthening effective corporate governance through increasing the proportion of independent commissioners, audit committee effectiveness, and managerial ownership, as well as regular evaluation of sustainability reporting practices to improve disclosure quality and promote organizational accountability on an ongoing basis.
References
Adriani, A., & Mahayana, M. C. M. P. (2021). STAKEHOLDER POWER ANALISYSIS UNTUK MEMPREDIKSI KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Peserta Asia Sustainability Reporting Rating Tahun 2019). Jurnal Wawasan Manajemen, 9(3), 202–215. https://doi.org/10.20527/jwm.v9i3.194
Andriani, Z., Sutardjo, A., & Yani, M. (2023). Pengaruh Tekanan Stakeholder, Dewan Komisaris Independen, dan Ukuran Perusahaan Terhadap Pengungkapan Laporan Keberlanjutan pada Perusahaan Lq-45 Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017 – 2019. Ekasakti Pareso Jurnal Akuntansi, 1, 326–336. https://ejurnal-unespadang.ac.id/EPJA/article/view/942/928
Anna, Y. D., Salsabilla, A. K., Aulia, A. P., Mala, D., & Wulandari, N. (2025). Pengaruh Tekanan Karyawan dan Tekanan Pemegang Saham terhadap Sustainability Reporting. Economics, Business, Management, & Accounting Journal, 5(2), 146–154. https://doi.org/10.61083/ebisma.v5i2.96
Bander, S. E. (2023). Metodologi Penelitian Bisnis. CV. Intelektual Manifes Media.
Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. MA.
Ghozali, I. (2021). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26 Edisi 10. Badan Penerbit Universitas Diponegoro.
GRI Standars. (2022). No Title. https://www.globalreporting.org/how-to-use-the-gri-standards/gri-standardsbahasa-indonesia-translations/
Gusriandari, W., Rahmi, M., & Putra, Y. E. (2022). Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020. Jurnal Pundi, 6(1), 181–196. https://doi.org/10.31575/jp.v6il.406
Herawaty, V., Lambintara, N., & Daeli, F. (2021). PERAN PROFITABILITAS ATAS PENGARUH BOARD GOVERNANCE TERHADAP SUSTAINABILITY REPORT QUALITY. Media Riset Akuntansi, Auditing & Informasi, 21(1), 115–136. https://doi.org/10.25105/mraai.v21i1.9209
Kastuti, W., & Sebrina, N. (2023). Pengaruh Tekanan Karyawan dan Struktur Kepemilikan terhadap Kualitas. Jurnal Eksplorasi Akuntansi (JEA), 5(4), 1382–1401. https://doi.org/10.24036/jea.v5i4.727
Kemenlh.go.id. (2026, April 1). Negara Gugat Enam Perusahaan Perusak Lingkungan Di Sumatera Utara Rp4,84 Triliun, Menteri LH: Tidak Ada Toleransi Bagi Perusak Lingkungan. Kementrian Lingkungan Hidup. https://kemenlh.go.id/news/detail/negara-gugat-enam-perusahaan-perusak-lingkungan-di-sumatera-utara-rp484-triliun-menteri-lh-tidak-ada-toleransi-bagi-perusak-lingkungan
Khomilah, S. (2025). Pengaruh Keahlian Komite Audit dan Tekanan Stakeholder terhadap Kualitas Pelaporan Keuangan. 4(4), 2459–2465. https://doi.org/10.31004/riggs.v4i4.3739
Lulu, C. L. (2021). STAKEHOLDER PRESSURE AND THE QUALITY OF SUSTAINABILITY REPORT: EVIDENCE FROM INDONESIA. Journal of Accounting, Entrepreneurship and Financial Technology (JAEF), 2(1), 53–72. https://doi.org/10.37715/jaef.v2i1.1864
Ningrum, P. D. Y., Pohan, E. S., & Iswadi, U. (2025). PENGARUH TEKANAN STAKEHOLDER DAN AKTIVITAS PERUSAHAAN TERHADAP SUSTAINABILITY REPORT. Jurnal Ilmiah Akuntansi Universitas Al-Khairiyah, 3(2), 46–59. https://ejurnal.unival-cilegon.ac.id/index.php/receivable/article/view/191/337
Sari, I. P. (2021). Penerapan Corporate Governance terhadap Kinerja Perusahaan. Jurnal Insitusi Politeknik Ganesha Medan, 4(1), 90–97. https://doi.org/10.33395/juripol.v4i1.10987
Sawitri, A. P., & Ardhiani, M. R. (2023). Tekanan Pemangku Kepentingan, Good Corporate Governance dan Kualitas Sustainability Report Perusahaan di Indonesia. Jurnal Neraca: Jurnal Pendidikan Dan Ilmu Ekonomi Akuntansi, 7(1), 26–33. https://doi.org/10.31851/neraca.v7i1.9557
Sriningsih, & Wahyuningrum, I. F. S. (2022). Pengaruh Comprehensive Stakeholder Pressure dan Good Corporate Governance terhadap Kualitas Sustainability Report. Owner : Riset Dan Jurnal Akuntansi, 6(1), 813–827. https://doi.org/10.33395/owner.v6i1.680
Suharyani, R., Ulum, I., & Jati, A. W. (2019). PENGARUH TEKANAN STAKEHOLDER DAN CORPORATE GOVERNANCE TERHADAP KUALITAS SUSTAINABILITY REPORT. Jurnal Akademi Akuntansi (JAA), 2(1), 71–92. https://doi.org/10.22219/jaa.v2i1.8356
Sweeney, L., & Coughlan, J. (2008). Do different industries report Corporate Social Responsibility differently? An investigation through the lens of stakeholder theory. Journal of Marketing Communications, 14(2), 113–124. https://doi.org/10.1080/13527260701856657
Yanti, N. L., Asmeri, R., & Yani, M. (2025). Pengaruh Tekanan Stakeholder dan Corporate Governance Terhadap Kualitas Sustainability Report Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020. Ekasakti Pareso Jurnal Akuntansi, 3(1), 1–13. https://doi.org/10.31933/epja.v3i1.1208
