THE EFFECT OF STAKEHOLDER PRESSURE AND CORPORATE GOVERNANCE ON SUSTAINABILITY REPORT QUALITY

This study aims to test and prove the effect to Stakeholder Pressure and Corporate Governance on the Quality of Sustainability Report in Banking Companies Listed on the Indonesia Stock Exchange for the period 2017 – 2021. The method used is a quantitative method which is processed using SPSS 26, the source of the data obtained is data secondary data obtained from the website of each company and the website of the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling method, so that there were 12 samples that matched the criteria. Thecniques and data analysis used were descriptive statistic and multiple linear regression. The government as a measure of stakeholder and shareholders as a measure of stakeholder pressure affect the quality of sustainability report. The size of the board of commissioners as a measure of corporate governance, the size of the audit committee as a measure of corporate governance and managerial ownership as a measure of corporate governance have no effect on the quality of the sustainability report.

Keywords: Government, Shareholders, The size of The Board of Commissioners, The Size of The Audit Committee , Managerial Ownership, Sustainability Report Quality