Determinants on Sustainability Report Quality and Moderation of Company Size

This study examines the effect of Shareholder Pressure and Assurance Report on Sustainability Report Quality with Company Size as a moderating variable. The study population consisted of 75 energy companies listed on the IDX during the 2018-2022 period. Sampling was done by purposive sampling, resulting in 21 companies as samples. The analysis technique used is panel data linear regression using Eviews 12 software. The results showed that Shareholder Pressure has a significant effect on Sustainability Report Quality, while Assurance Report has no effect on Sustainability Report Quality. Company size as a moderating variable cannot moderate the relationship between Shareholder Pressure and Assurance Report on Sustainability Report Quality.