PENGARUH INSTITUTIONAL PRESSURE DAN REGULATORY PRESSURE TERHADAP SUSTAINABILITY REPORT DENGAN ROLE OF BOARD GENDER DIVERSITY SEBAGAI PEMODERASI
DOI:
https://doi.org/10.35446/akuntansikompetif.v9i3.3071Abstract
This study aims to analyze the influence of institutional pressure and regulatory pressure on sustainability reporting, with board gender diversity serving as a moderating variable, among coal mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. The study employs a quantitative method with a sample of 25 companies and 100 observations. Data were analyzed using multiple linear regression and moderation analysis with the aid of SPSS 30 software. The results indicate that employee pressure has a positive and significant effect on sustainability reporting, whereas shareholder pressure does not have a significant effect. Government pressure has a positive and significant effect on sustainability reporting. Furthermore, board gender diversity does not moderate the influence of employee pressure, shareholder pressure, or government pressure on sustainability report.
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