Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh stakeholder pressure, intellectual capital, dan earnings management terhadap sustainability disclosure pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022- 2024. Stakeholder pressure diproksikan melalui employee pressure, shareholder pressure, dan creditor pressure. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Sampel penelitian terdiri atas 25 perusahaan sektor energi yang dipilih menggunakan metode purposive sampling, sehingga diperoleh 75 observasi. Hasil penelitian menunjukkan bahwa secara simultan employee pressure, shareholder pressure, creditor pressure, intellectual capital, dan earnings management berpengaruh terhadap sustainability disclosure. Secara parsial, employee pressure berpengaruh negatif signifikan terhadap sustainability disclosure. Sementara itu, shareholder pressure, creditor pressure, intellectual capital, dan earnings management tidak berpengaruh terhadap sustainability disclosure.
Kata Kunci: Sustainability Disclosure, Stakeholder Pressure, Employee Pressure, Shareholder Pressure, Creditor Pressure, Intellectual Capital, Earnings Management.

This study aims to examine the effect of stakeholder pressure, intellectual capital, and earnings management on sustainability disclosure in energy sector companies listed on the Indonesia Stock Exchange during the 2022-2024 period. Stakeholder pressure is proxied by employee pressure, shareholder pressure, and creditor pressure. The study employs a quantitative approach using secondary data obtained from companies’ annual reports and sustainability reports. The research sample consists of 25 energy sector companies selected using the purposive sampling method, resulting in 75 observations. The results indicate that, simultaneously, employee pressure, shareholder pressure, creditor pressure, intellectual capital, and earnings management significantly affect sustainability disclosure. Partially, employee pressure has a significant negative effect on sustainability disclosure. Meanwhile, shareholder pressure, creditor pressure, intellectual capital, and earnings management have no effect on sustainability disclosure. Keywords: Sustainability Disclosure, Stakeholder Pressure, Employee Pressure, Shareholder Pressure, Creditor Pressure, Intellectual Capital, Earnings Management.