INFLUENCE OF CAPITAL STRUCTURE, STAKEHOLDER PRESSUREAND GOOD CORPORATE GOVERNANCE ON SUSTAINABILITY REPORT DISCLOSURE (Case Study of Asian Sustainability ReportingCompanies in 2019-2023)

Translated with DeepL.com (free version) This study aims to
determine and analyze whether the influence of capital structure,
stakeholder pressure, and good corporate governance persially and
simultaneously affects sustainability reports. This type of research is
quantitative which is used to examine predetermined populations and
samples. In this study, the sampling used purposive sampling technique,
namely based on predetermined criteria as many as 15 ASRRAT
companies that have presented complete sustainability reports on the
Indonesia Stock Exchange for the 2019-2023 period. The data analysis
method was carried out by panel data linear regression analysis with
eviews 12. The regression model used is Random effec model. The
results of testing through persial obtained that the influence of capital
structure and good corporate governance affect the disclosure of
sustainability report while for stakeholder pressure has no effect on the
disclosure of sustainability report. While testing through simultaneous
influence of capital structure, stakeholder pressure, and good corporate
governance simultaneously affect the disclosureof sustainability report.
Keywords: Capital structure, stakeholder pressure, good corporate governance,and sustainability report.