Influence of Creditor Stakeholder Pressure, Media Coverage and Industry Groups on Quality of Social and Environmental Disclosure in Indonesian Companies

Abstract

This study aims to examine the influence of creditor stakeholder pressure, media coverage and industry groups on the quality of corporate social and environmental disclosure. This research analysis uses a panel data regression analysis method. The research sample consisted of 85 companies that go public PROPER participants who are consistent every year and are listed on the IDX for the period 2014-2018. The results found that the industry group, company size, and profitability as a control variable has a positive effect on the quality of social disclosure and the environment. The results also showed that the pressure from creditor stakeholders and coverage the media has no effect on the quality of social and environmental disclosure. Quality, not all social disclosure and corporate environmental go public of PROPER participants are not all quality but quality improvement every year given the importance of profit, social and environmental sustainability for the company in the future.