Pengaruh tekanan stakeholder terhadap kualitas sustainability report pada perusahaan yang terdaftar di BEI = The effect of stakeholder pressure on the quality of sustainability report in companies listed on IDX

Senita, Novellen (2020) Pengaruh tekanan stakeholder terhadap kualitas sustainability report pada perusahaan yang terdaftar di BEI = The effect of stakeholder pressure on the quality of sustainability report in companies listed on IDX. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Saat ini perusahaan dituntut untuk semakin terbuka dalam memberikan informasi praktik bisnis keberlanjutan. Adanya tekanan yang diberikan oleh para pemangku kepentingan (stakeholder) membuat perusahaan harus melaksanakan dan mengkomunikasikan kegiatan tanggung jawab sosialnya dalam bentuk laporan keberlanjutan (sustainability report) yang berkualitas. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh yang positif antara tekanan stakeholder terhadap kualitas sustainability report. Tekanan stakeholder yang digunakan dalam penelitian terdiri dari empat primary stakeholder, yaitu lingkungan, karyawan, konsumen, dan investor. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan sampel sebanyak 59 perusahaan yang terdaftar di BEI. Analisis data menggunakan metode analisis regresi linear berganda. Berdasarkan hasil penelitian, dibuktikan bahwa tekanan dari lingkungan, karyawan, konsumen, dan investor memiliki pengaruh secara positif terhadap kualitas sustainability report. Hal ini menunjukkan bahwa tekanan stakeholder sangat penting dalam membantu perusahaan meningkatkan kualitas laporan keberlanjutannya guna menciptakan masa depan perusahaan yang berkelanjutan serta membantu para pemangku kepentingan dalam pengambilan keputusan yang tepat. / Currently, companies are required to be more open to providing information on sustainable business practices. The pressure exerted by the stakeholder makes the company have to carry out and communicate its social responsibility activities in quality sustainability report. This study aims to determine whether there is a positive influence between stakeholder pressure on the quality of sustainability reports. This study used stakeholder pressure consists of four primary stakeholders, that are the environment, employees, consumers, and investors. This research is a quantitative study using a sample of 59 companies listed on the IDX. Data analysis using multiple linear regression analysis methods. Based on the research results, it is proved that the pressure from the environment, employees, consumers, and investors has a positive influence on the quality of the sustainability report. The result shows that stakeholder pressure is very important for help companies to improve the quality of their sustainability reports to create a sustainable company future and assist stakeholders in making the right decisions.

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