Pengaruh Comprehensive Stakeholder Pressure dan Struktur Modal terhadap Sustainability Report dengan Kinerja Keuangan sebagai Variabel Intervening pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia di Bursa Efek Indonesia Tahun 2020–2024

Penelitian ini bertujuan untuk mengetahui pengaruh Comprehensive Stakeholder Pressure dan Struktur Modal terhadap Sustainability Report dengan Kinerja Keuangan sebagai variabel intervening. Variabel Comprehensive Stakeholder Pressure diukur dengan menggunakan Tekanan Pemegang Saham (TPS). Variabel Struktur Modal diukur dengan menggunakan Debt to Asset Ratio (ROA). Variabel Kinerja Keuangan diukur dengan menggunakan Return on Asset (ROA) dan variabel sustainability report diukur dengan menggunakan Sustainability Report Disclosure Index (SRDI). Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder dan dianalisis menggunakan software SPSS 25. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dengan objek perusahaan manufaktur industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2020-2024. Sampel pada penelitian ini sebanyak 8 perusahaan. Hasil penelitian ini menunjukkan bahwa (1) Terdapat pengaruh signifikan Comprehensive Stakeholder Pressure terhadap Sustainability Report. (2) Tidak terdapat pengaruh Struktur Modal terhadap Sustainability Report. (3) Terdapat pengaruh signifikan Comprehensive Stakeholder Pressure terhadap Kinerja Keuangan. (4) Tidak terdapat pengaruh signifikan Struktur Modal terhadap Kinerja Keuangan. (5) Terdapat pengaruh signifikan Kinerja Keuangan terhadap Sustainability Report. (6) Kinerja Keuangan tidak mampu memediasi Comprehensive Stakeholder Pressure. (7) Kinerja Keuangan tidak mampu memediasi Struktur Modal terhadap Sustainability Report.

================================================================================

This study aims to determine the influence of Comprehensive Stakeholder Pressure and Capital Structure on the Sustainability Report with Financial Performance as an intervening variable. The Comprehensive Stakeholder Pressure variable is measured using the Shareholder Pressure (TPS) metric. The Capital Structure variable is measured using the Debt-to-Asset Ratio (ROA). The Financial Performance variable is measured using Return on Asset (ROA), and the sustainability report variable is measured using the Sustainability Report Disclosure Index (SRDI). The research design is quantitative, using secondary data, and was analyzed with SPSS 25. The sampling technique in this study uses purposive sampling, targeting basic and chemical industry manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2024. The sample in this study consists of 8 companies. The results of this study indicate that (1) there is a significant influence of Comprehensive Stakeholder Pressure on the Sustainability Report. (2) There is no influence on the Capital Structure on the Sustainability Report. (3) There is a significant influence of Comprehensive Stakeholder Pressure on Financial Performance. (4) There is no significant influence of Capital Structure on Financial Performance. (5) There is a significant influence of Financial Performance on the Sustainability Report. (6) Financial Performance is unable to mediate Comprehensive Stakeholder Pressure. (7) Financial Performance is unable to mediate Capital Structure on the Sustainability Report.