Monita Bayu Islamiatun, 7211417016 (2022) PENGARUH TEKANAN STAKEHOLDER, PROFITABILITAS, DAN GENDER DIVERSITY TERHADAP SUSTAINABILITY REPORT DISCLOSURE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI MODERATING (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020). Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

A sustainability report is a form of report prepared by a company for the purpose of disclosing and communicating to all stakeholders regarding environmental, social and good corporate governance performance in an accountable manner. This study aims to determine the influence of stakeholder pressure in the form of environmentally sensitive industry (ESI), consumer�proximity industry (CPI), employee-oriented industry (EOI), profitability, and gender diversity on sustainability report disclosure with institutional ownership as moderating in Indonesia. This study uses secondary data obtained from the financial reports and sustainability reports of companies in Indonesia as well as several articles and books that become research literature studies. The population in this study are companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used was purposive sampling technique, in order to obtain a sample of 102 units of analysis. Data collection used the documentation method and analyzed using descriptive statistical analysis and moderation regression analysis using IBM SPSS version 25. The results of this study show that environmentally sensitive industry and employee-oriented industry have a significant positive effect on sustainability report disclosure. Meanwhile, the consumer-proximity industry, profitability, and gender diversity variables have no effect on sustainability report disclosure, while institutional ownership are not able to strengthen the influence of stakeholder pressure, profitability, and gender diversity on sustainability report disclosure. Based on this research, the government is expected to be able to reinforce regulations regarding the disclosure and issuance of sustainability reports, considering that the issuance and disclosure of sustainability reports in Indonesia is still voluntary so that companies that carry out disclosure and reporting are still relatively few. In addition, companies are also expected to be able to carry out and disclose social responsibility as a form of fulfilling stakeholder needs so that business continuity can be guaranteed. Future research is expected to be able to use other indicators and be able to add to the range of the study population, so that it does not only focus on the national scope.

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