The effects of stakeholder pressure and financial performance on sustainability reporting in listed mining firms on the IDX in the period 2017–2019.

The research aimed to analyze the effects of stakeholder pressure and financial performance on sustainability reporting. Stakeholder pressure was measured based on environmental pressure, shareholder pressure, consumer pressure, and employee pressure. Financial performance was measured based on profitability, liquidity, and leverage. The population of this research was all mining-sector firms listed on the IDX in the period 2017–2019. The sample of this research was extracted by the purposive sampling technique. The research findings showed that the variables profitability, liquidity, leverage, employee performance, and consumer pressure were affected by sustainability reporting, while the other variables, environmental pressure, and shareholder pressure, were not affected by sustainability reporting. [ABSTRACT FROM AUTHOR]