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VOL. 11, ISSUE 5 (2024)
The influence of stakeholder pressure on environmental, social, and governance disclosures
Authors
Mochammad Adhitya Sukmadinata, Aditya Septiani, Etna Nur Afri Yuyetta
Abstract
This study aims to
examine the effect of stakeholder pressure on environmental, social, and
governance disclosure for companies that are listed in Indonesia Stock Exchange
in 2020-2022. Variables used in the examination are creditor pressure, media coverage
and industry group as independent variables, environmental, social, and
governance disclosure as dependent variables. The research population is all
companies listed on the Indonesia Stock Exchange (IDX) in 2020- 2022. The
sampling techniques used purposive sampling and resulted in 213 samples.
Hypothesis testing was carried out using partial least squares. The result of
this study shows that creditor pressure and media coverage have a significant
positive effect on environmental, social, and governance disclosure. However,
industry groups have a positive effect but not significant.
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Pages:53-59
How to cite this article:
Mochammad Adhitya Sukmadinata, Aditya Septiani, Etna Nur Afri Yuyetta "The influence of stakeholder pressure on environmental, social, and governance disclosures". International Journal of Multidisciplinary Research and Development, Vol 11, Issue 5, 2024, Pages 53-59
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