PERAN TATA KELOLA PERUSAHAAN YANG BAIK DALAM MEMODERASI TEKANAN PEMANGKU KEPENTINGAN YANG KOMPREHENSIF TERHADAP KUALITAS LAPORAN KEBERLANJUTAN
DOI:
https://doi.org/10.29303/akurasi.v6i2.420Kata Kunci:
Laporan Berkelanjutan, Tata Kelola Perusahaan yang Baik, Tekanan Pemangku Kepentingan yang KomprehensifAbstrak
Laporan berkelanjutan berfungsi sebagai sarana untuk mengkomunikasikan kinerja perusahaan dalam aspek lingkungan, sosial, dan tata kelola yang penting bagi para pemangku kepentingan. Penelitian ini menyelidiki hubungan antara tekanan pemangku kepentingan yang luas dan kualitas laporan berkelanjutan di perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia dari 2019 hingga 2021. Hasilnya menunjukkan bahwa tekanan pemangku kepentingan memengaruhi kualitas laporan berkelanjutan secara keseluruhan. Namun, efektivitas pengawasan Dewan Komisaris dalam Tata Kelola Perusahaan yang Baik (GCG) tidak memoderasi hubungan ini dalam industri berorientasi konsumen, tetapi memoderasi hubungannya dalam industri yang peka terhadap lingkungan. Secara keseluruhan, industri berorientasi konsumen tidak memiliki pengaruh signifikan terhadap kualitas laporan berkelanjutan, sementara industri yang peka terhadap lingkungan memiliki pengaruh.
Unduhan
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