Pengaruh Tekanan Pemegang Saham, Umur Perusahaan dan Gender Diversity terhadap Kualitas Sustainability Report

Studi Pada Perusahaan Sektor Industri Dasar dan Kimia di Bursa Efek Indonesia Periode 2022-2024

Abstract

This study aims to examine the impact of shareholder pressure, firm age, and gender diversity on the quality of sustainability reports. The research object consists of companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The research employs a quantitative approach, utilizing secondary data from annual and sustainability reports. The entire population includes all basic and chemical industry companies listed on the IDX, from which 23 companies were selected as samples using a purposive sampling technique. The analysis reveals that shareholder pressure has no significant effect on the quality of sustainability reports, whereas firm age has a positive influence. Furthermore, gender diversity also shows no significant effect. These findings suggest that firm age is a crucial factor in enhancing the quality of sustainability reporting, while shareholder pressure and gender diversity have yet to demonstrate a strong contribution.