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VOL. 5, ISSUE 2 (2023)
The effect of stakeholder pressure on company performance mediating role of corporate social responsibility disclosure
Authors
Dina Nurjannah, Aditya Septiani
Abstract
This study examines how stakeholders (creditors, mass media, consumers)
can influence company performance by mediating CSR disclosure in Indonesia in
2019-2021. This study uses the dependent variable company performance
independent variables (creditors, mass media, consumers) and CSR disclosure
mediating variables. The population used in this study are manufacturing
companies listed on the Indonesia Stock Exchange for the 2019-2021 period. By
using purposive sampling in selecting the sample, a total of 126 research
samples were obtained in three consecutive years (2019-2021). The research
hypothesis uses a multiple regression analysis method. This study's findings
reveal a positive influence of the mass media on CSR disclosure, CSR disclosure
on company performance, and consumers on company performance. While the results
of the study also show that there is no influence of creditors on CSR,
consumers on CSR disclosure, creditors on company performance, and mass media
on company performance, and there is no influence of stakeholders (creditors,
mass media, and consumers) on company performance by mediating CSR disclosure.
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Pages:69-77
How to cite this article:
Dina Nurjannah, Aditya Septiani "The effect of stakeholder pressure on company performance mediating role of corporate social responsibility disclosure". International Journal of Management and Commerce, Vol 5, Issue 2, 2023, Pages 69-77
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