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"ABSTRAKPengentasan kemiskinan menjadi prioritas utama di kebanyakan negaraberkembang. Penelitian ini mempelajari keterkaitan antara anggaran kesehatan, kualitas tata Kelola pemerintahan dan pengurangan kemiskinan. Menggunakan metode panel data analisis dengan Random Efek (RE) dan instrument variable (IV) untuk robustness check dan first-difference generalised method of moments (GMM) karena ada masalah endogeneity. Hasil penelitian mengindikasikan bahwa anggaran Kesehatan mempunyai efek yang signifikan untuk mengurangikemiskinan, dan negara-negara dengan kulaitas tata Kelola pemerintahan yang sudah baik cenderung mengentaskan kemiskinan lebih sedikit daripada negara dengan tata Kelola pemerintahan yang kurang baik.

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ABSTRACTPoverty alleviation has become the main priority program in most developing countries. This research empirically studies the correlation between public health spending, governance quality and poverty alleviation in developing countries.The panel data are estimated via a random-effects (RE) model and robustness check using instrumental variables (IV) (two-stage least-squares [2SLS]) and firstdifferencegeneralised method of moments (GMM) because of the endogeneityproblem. The results suggest that public health spending has a significant effect on reducing the poverty rate, and that countries with better governance tend to reduce poverty less than countries with poor governance."

"Dengan memfokuskan korupsi pada level provinsi, thesis ini memeriksa apakah korupsi oleh pemerintah daerah aka mempengaruhi tingkat kemiskinan. Panel data dengan pendekatan “fixed effect” diimplementasikan pada data level provinsi dari tahun 2007 sampai dengan 2010. Dengan menggunakan temuan audit, hasil regresi menunjukan bahwa korupsi pemerintah daerah memiliki korelasi positif dengan kejadian kemiskinan. Jika provinsi-provinsi di Indonesia mengurangi korupsi, ini akan berkontribusi pada semakin banyak orang keluar dari kemiskinan. Hasil penelitian ini menekankan pada pentingnya penyempurnaan intitusi seperti pemberantasan korupsi dalam kebijakan pengentasan kemiskinan. Kebijakan anti korupsi sangat dibutuhkan agar program-program pengentasan kemiskinan lebih effisien.

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Focusing on the provincial corruption level, this thesis examines whether local government corruption influences the regional poverty rate. In this paper, a fixed approach panel data method is implemented to a provincial level data set from 2007 to 2010. Using audit findings as measurement of provincial corruption level, the results show that local government corruption has positive correlation with poverty incident. If provinces in Indonesia reduce their corruption level, it contributes more people moving out of poverty. This study highlight the important of institutional improvement i.e. the corruption eradication effort in the poverty reduction policy. Thus, anti-corruption policies are necessary for anti-poverty programs to be efficient."

"Penelitian ini menganalisis pengaruh dari lokal politik di desa berupa Musyawarah Desa dan anggota BPD sebagai perwakilan dari masyarakat desa terhadap pengentasan kemiskinan dan penyediaan barang publik. Dengan metode kuantitatif menggunakan data Potensi Desa 2018 yang menerapkan model ordinary least square dan logit binary regression, penulis menemukan bahwa secara nasional Musyawarah Desa dan anggota BPD memiliki hubungan positif dan signifikan terhadap pengentasan kemiskinan. Selain itu, Musyawarah Desa dan anggota BPD juga memiliki hubungan positif dan signifikan terhadap likelihood penyediaan barang publik di desa. Kami juga menemukan tingkat pendidikan kepala desa mempengaruhi pengentasan kemiskinan dan penyediaan barang publik. Analisis kualitatif berupa wawancara mendalam juga dilakukan untuk mendukung temuan kuantitatif.

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This study examines the impact of local politics on poverty alleviation and the provision of public goods in a village setting. Specifically, it focuses on the influence of Village Deliberation and BPD members, who represent rural communities. The analysis employs quantitative methods, utilizing 2018 Village Potential data and employing ordinary least square and logit binary regression models. The results indicate a positive and significant relationship between Village Deliberation, BPD members, and poverty alleviation at the national level. Furthermore, Village Deliberation and BPD members demonstrate a positive and significant association with the likelihood of providing public goods within the village. Additionally, the education level of village heads is found to affect both poverty alleviation and the provision of public goods. To supplement the quantitative findings, qualitative analysis in the form of in-depth interviews was conducted. These interviews aimed to provide further support and insights into the study's results."

"Dalam rezim SDGs, pendekatan yang ditujukan untuk memberantas kemiskinan adalah collaborative partnership. Diskursus ini mengemuka karena kemiskinan merupakan isu multisektoral yang dinamis dan kompleks. Pemetaan solusinya pun merujuk pada pelibatan berbagai jenjang organisasi, multidispilin, dan lintas yurisdiksi. Penelitian ini akan meninjau penerapan dan hal yang berpengaruh pada tata kelola kolaboratif dalam penanggulangan kemiskinan di Kabupaten Pinrang dengan menggunakan pendekatan postpositivism. Selain itu, semangat reformasi birokrasi dan inovasi sektor publik juga merupakan cerminan dari penerapan tata kelola kolaboratif pada level pemerintahan lokal, khususnya di Kabupaten Pinrang. Pada 2016, sebagai momentum reformasi birokrasi, Pemerintah Pinrang membentuk OPD yang concern dalam menanggulangi kemiskinan melalui kerangka kolaboratif antar jenjang pemerintahan dan pihak non pemerintah. Hasil penelitian menunjukkan bahwa pembangunan trust dan mutual understanding mengalami stunting kolaborasi sehingga kinerja kolaborasi tidak mampu mengentaskan kemiskinan di angka 6 persen pada tahun 2018.

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in SDGs regime, collaborative partnership used to reduce poverty. The rise of collaborative governance discourse is just because an involvement of the multiple stakeholders in multiple organizations across multiple jurisdictions who has its own understanding of the problem and solution differently. In this paper, we examine the implementation of collaborative governance and its affected in Pinrangs poverty alleviation by using postpositivism approach. Since 2016, local government initiated The Poverty Reduction Department (Bagian Penanggulangan Kemiskinan) as a special board for eradicating poverty by an integrative framework for collaborative governance. This board intended to assist on the Regional Poverty Alleviation Coordination Team (TKPKD), to integrate a number of poverty alleviation programme, and also to merge the database differences between The Central Statistics Agency (BPS) and TKPKD. However, while BPK has an important role to play, there are many conditions and settings that bother for driving progressively cyclical or iterative interactions between multiple stakeholders. In addition, the Pinrang poverty rate was increased in 2016 period. BPS announced that the number of people living below the poverty line was 256.054 in 2017 or 8,5 percent of the total population. This study argues that a lack of trust and mutual understanding shape the prospects for and challenges of initiating and sustaining collaborative governance in Pinrangs poverty alleviation programme.

"

"ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh anggaran lingkungan dan tata kelola pemerintah daerah terhadap kualitas lingkungan dan kualitas pembangunan manusia. Penelitian ini dilakukan pada pemerintah daerah di seluruh Indonesia pada tahun 2014. Dengan menggunakan deforestasi dan lahan kritis sebagai ukuran kualitas lingkungan hidup, penelitian ini menemukan anggaran lingkungan berpengaruh positif terhadap kualitas lingkungan hidup. Penelitian ini juga menemukan tata kelola pemerintah daerah akuntabilitas, partisipasi dan komitmen berpengaruh positif terhadap kualitas lingkungan hidup. Selain itu juga ditemukan pengaruh tidak langsung anggaran lingkungan, akuntabilitas, partisipasi dan komitmen pemerintah daerah terhadap kualitas pembangunan manusia melalui kualitas lingkungan hidup. Hasil penelitian ini menunjukkan peran penting anggaran lingkungan hidup dan tata kelola pemerintah daerah yang baik untuk meningkatkan kualitas lingkungan dan kualitas pembangunan manusia di Indonesia.

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ABSTRACTThis study investigates the impact of environmental budget and local government governance on environmental and human development qualities. This study is conducted on local governments of all over the regencies/cities in Indonesia. Using deforestation and degradation land as proxies for environmental quality, we document positive relationships between environmental budget and the quality of the environment. Further, there is a positive relationship between local government governance accountability, participation, commitment and human development quality. Finally, we find that environmental quality indirectly affects the relationship between environmental budget, local government governance and the quality of human development. The results of this study indicate the important roles of environmental budget and local government governance to improve environmental quality and the quality of human development in Indonesia"

"[ABSTRACTA number of studies have examined the relationship between the oil palm plantation area and the poverty alleviation. Most of this study are conducted based on local research and, mainly, do not involve econometrics analysis to find the relationship. Palm oil is one of commoditiesthat is widely produced in Indonesia that makes this country the world leader of palm oil producers. With the large amount of oil palm plantation area in Indonesia, then it may have an effect on economic growth,which may relieve the poverty. Using panel data set of 33 province in Indonesia between 2006 and 2012, this paper tries to examine the effect of oil palm plantation on poverty alleviation in Indonesia.Moreover, this paper also aims to examine factors that may affect the expansion of oil palm plantation. In order to answer this objective, descriptive analysis is employed to discuss the determinant of oil palm expansion. Whereas, pooled OLS, fixed effect panel data model and random effect panel data model are employed in this paper, to asnwer the main objective.The results shows that govenment intervention is more likely to influence the expansion of oil palm plantation. Meanwhile, demand for palm oil product may have impact on the expansion in Indonesia. Empirical findings show that oil palm plantation has negatively significant effect on the number of poor people. This means that increasing oil palm plantation area may reduce the poverty level in Indonesia. In addition, regional per capita income, education, access on electriciy and population size also have negative relationship with the poverty. Mostly, the result supports the empirical evidence that an increase of the variables may reduce the poverty level.;A number of studies have examined the relationship between the oil palm plantation area and the poverty alleviation. Most of this study are conducted based on local research and, mainly, do not involve econometrics analysis to find the relationship. Palm oil is one of commoditiesthat is widely produced in Indonesia that makes this country the world leader of palm oil producers. With the large amount of oil palm plantation area in Indonesia, then it may have an effect on economic growth,which may relieve the poverty. Using panel data set of 33 province in Indonesia between 2006 and 2012, this paper tries to examine the effect of oil palm plantation on poverty alleviation in Indonesia.Moreover, this paper also aims to examine factors that may affect the expansion of oil palm plantation. In order to answer this objective, descriptive analysis is employed to discuss the determinant of oil palm expansion. Whereas, pooled OLS, fixed effect panel data model and random effect panel data model are employed in this paper, to asnwer the main objective. The results shows that govenment intervention is more likely to influence the expansion of oil palm plantation. Meanwhile, demand for palm oil product may have impact on the expansion in Indonesia. Empirical findings show that oil palm plantation has negatively significant effect on the number of poor people. This means that increasing oil palm plantation area may reduce the poverty level in Indonesia. In addition, regional per capita income, education, access on electriciy and population size also have negative relationship with the poverty. Mostly, the result supports the empirical evidence that an increase of the variables may reduce the poverty level.;A number of studies have examined the relationship between the oil palm plantation area and the poverty alleviation. Most of this study are conducted based on local research and, mainly, do not involve econometrics analysis to find the relationship. Palm oil is one of commoditiesthat is widely produced in Indonesia that makes this country the world leader of palm oil producers. With the large amount of oil palm plantation area in Indonesia, then it may have an effect on economic growth,which may relieve the poverty. Using panel data set of 33 province in Indonesia between 2006 and 2012, this paper tries to examine the effect of oil palm plantation on poverty alleviation in Indonesia.Moreover, this paper also aims to examine factors that may affect the expansion of oil palm plantation. In order to answer this objective, descriptive analysis is employed to discuss the determinant of oil palm expansion. Whereas, pooled OLS, fixed effect panel data model and random effect panel data model are employed in this paper, to asnwer the main objective.The results shows that govenment intervention is more likely to influence the expansion of oil palm plantation. Meanwhile, demand for palm oil product may have impact on the expansion in Indonesia. Empirical findings show that oil palm plantation has negatively significant effect on the number of poor people. This means that increasing oil palm plantation area may reduce the poverty level in Indonesia. In addition, regional per capita income, education, access on electriciy and population size also have negative relationship with the poverty. Mostly, the result supports the empirical evidence that an increase of the variables may reduce the poverty level.;A number of studies have examined the relationship between the oil palm plantation area and the poverty alleviation. Most of this study are conducted based on local research and, mainly, do not involve econometrics analysis to find the relationship. Palm oil is one of commoditiesthat is widely produced in Indonesia that makes this country the world leader of palm oil producers. With the large amount of oil palm plantation area in Indonesia, then it may have an effect on economic growth,which may relieve the poverty. Using panel data set of 33 province in Indonesia between 2006 and 2012, this paper tries to examine the effect of oil palm plantation on poverty alleviation in Indonesia.Moreover, this paper also aims to examine factors that may affect the expansion of oil palm plantation. In order to answer this objective, descriptive analysis is employed to discuss the determinant of oil palm expansion. Whereas, pooled OLS, fixed effect panel data model and random effect panel data model are employed in this paper, to asnwer the main objective.The results shows that govenment intervention is more likely to influence the expansion of oil palm plantation. Meanwhile, demand for palm oil product may have impact on the expansion in Indonesia. Empirical findings show that oil palm plantation has negatively significant effect on the number of poor people. This means that increasing oil palm plantation area may reduce the poverty level in Indonesia. In addition, regional per capita income, education, access on electriciy and population size also have negative relationship with the poverty. Mostly, the result supports the empirical evidence that an increase of the variables may reduce the poverty level.;A number of studies have examined the relationship between the oil palm plantation area and the poverty alleviation. Most of this study are conducted based on local research and, mainly, do not involve econometrics analysis to find the relationship. Palm oil is one of commoditiesthat is widely produced in Indonesia that makes this country the world leader of palm oil producers. With the large amount of oil palm plantation area in Indonesia, then it may have an effect on economic growth,which may relieve the poverty. Using panel data set of 33 province in Indonesia between 2006 and 2012, this paper tries to examine the effect of oil palm plantation on poverty alleviation in Indonesia.Moreover, this paper also aims to examine factors that may affect the expansion of oil palm plantation. In order to answer this objective, descriptive analysis is employed to discuss the determinant of oil palm expansion. Whereas, pooled OLS, fixed effect panel data model and random effect panel data model are employed in this paper, to asnwer the main objective.The results shows that govenment intervention is more likely to influence the expansion of oil palm plantation. Meanwhile, demand for palm oil product may have impact on the expansion in Indonesia. Empirical findings show that oil palm plantation has negatively significant effect on the number of poor people. This means that increasing oil palm plantation area may reduce the poverty level in Indonesia. In addition, regional per capita income, education, access on electriciy and population size also have negative relationship with the poverty. Mostly, the result supports the empirical evidence that an increase of the variables may reduce the poverty level., A number of studies have examined the relationship between the oil palm plantation area and the poverty alleviation. Most of this study are conducted based on local research and, mainly, do not involve econometrics analysis to find the relationship. Palm oil is one of commoditiesthat is widely produced in Indonesia that makes this country the world leader of palm oil producers. With the large amount of oil palm plantation area in Indonesia, then it may have an effect on economic growth,which may relieve the poverty. Using panel data set of 33 province in Indonesia between 2006 and 2012, this paper tries to examine the effect of oil palm plantation on poverty alleviation in Indonesia.Moreover, this paper also aims to examine factors that may affect the expansion of oil palm plantation. In order to answer this objective, descriptive analysis is employed to discuss the determinant of oil palm expansion. Whereas, pooled OLS, fixed effect panel data model and random effect panel data model are employed in this paper, to asnwer the main objective.The results shows that govenment intervention is more likely to influence the expansion of oil palm plantation. Meanwhile, demand for palm oil product may have impact on the expansion in Indonesia. Empirical findings show that oil palm plantation has negatively significant effect on the number of poor people. This means that increasing oil palm plantation area may reduce the poverty level in Indonesia. In addition, regional per capita income, education, access on electriciy and population size also have negative relationship with the poverty. Mostly, the result supports the empirical evidence that an increase of the variables may reduce the poverty level.]"

"Tahun 2000 menandai hadirnya agenda pengentasan kemiskinan global dengan Poverty Reduction Strategy Paper PRSPs sebagai upaya untuk mengatasi krisis legitimasi neoliberal. Meskipun konsensus yang ada menggeser prioritas bantuan untuk sektor sosial, Jepang masih mengkonsentrasikan bantuannya pada sektor infrastruktur ekonomi dan produksi. Anomali ini terus berlanjut meskipun terdapat berbagai kritik mengenai ketidakefektifan bantuan infrastruktur untuk pengentasan kemiskinan. Hal ini menunjukkan bahwa terdapat resistansi Jepang terhadap perubahan institusional bantuan luar negerinya. Dengan menggunakan kerangka path dependence, kontinuitas model bantuan Jepang dijelaskan dengan tiga faktor. Pertama adalah legitimasi gagasan pembangunan yang diakui oleh negara resipien dan masyarakat domestik, sehingga terefleksikan dalam program pengentasan kemiskinan di berbagai wilayah yang menyasar pada pembangunan infrastruktur pedesaan. Kedua adalah potensi keuntungan yang bisa didapatkan dari bantuan infrastruktur, yaitu peningkatan ekspor barang dan jasa serta destinasi investasi bagi perusahaan Jepang. Ketiga adalah inersia birokrasi dalam pembuatan kebijakannya, yang menempatkan MOFA dan METI pada posisi signifikan untuk membawa kepentingan nasional sedangkan NGO pada posisi subordinat yang sejatinya merupakan penggagas norma-norma altruisme. Namun, pada kawasan yang berbeda, terdapat derajat determinan berbeda pula dalam kontinuitas model tersebut. Pada wilayah Asia, pinjaman yen berjumlah besar untuk pembangunan infrastruktur cenderung untuk diberikan bagi negara-negara dengan tingkat pendapatan menengah. Hal ini berbeda dari negara terbelakang di Asia seperti CLMV dan negara berutang besar di Afrika yang cenderung menerima hibah karena kurangnya kredibilitas pembayaran utang. Temuan dalam penelitian ini menjadi suatu refleksi mengenai gagasan pengentasan kemiskinan bagi kajian bantuan luar negeri yang selama ini didominasi oleh tema-tema strategis donor.

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The year 2000 marked the emergence of global poverty alleviation agenda through Poverty Reduction Strategy Papers PRSPs as an effort to solve neoliberal rsquo s legitimacy crisis. While then consensus shifted aid priority for social sector, Japan still concentrated its aid around economic infrastructure and production sector. This anomaly continues in spite of mounting criticism about the ineffective infrastructure aid to alleviate poverty. This shows Japan rsquo s resistance toward the aid rsquo s institutional change. Using the framework of path dependence, the continuity of Japan rsquo s aid model is explained through three factos. First is legitimacy of development ideas recognized by recipient countries and domestic society thus reflected on the poverty alleviation programs in various regions which targets rural infrastructure development. Second is potential gains from infrastructure aid which are increase of export of commodity and service, as well as investment destination for Japanese private sectors. Third is bureaucracy inertia on the aid policymaking, which places MOFA and METI on significant position to bring up national interest while NGOs on the subordinate, when they can promote altruistic norms. However, different regions also have different degree of determinant within the continued model. In Asia region, big amount of yen loans for infrastructure development is given to middle income countries. This is different from Asia rsquo s least developing such as the CLMV and highly indebted African countries that tend to receive high amount of grants due to less credibility of debt repayment. This research findings becomes a reflection of poverty alleviation ideas for foreign aid studies that has been dominated by donors rsquo strategic themes."

"Penyelenggaran pemerintahan dan pembangunan menuju masyarakat sejahtera dan berkeadilan yang merata mendorong pemerintah untuk mengupayakan pengelolaan keuangan negara yang memenuhi fungsi-fungsi seperti pelayanan umum, ketertiban dan keamanan, ekonomi, kesehatan, perumahan dan pelayanan umum. Di antara bentuk fungsi pelayanan umum adalah tersedia dan terkelolanya barang milik negara di setiap kementerian/lembaga yang menunjang kinerja pemerintah untuk digunakan bagi pelayanan kepada masyarakat. Di sisi lain besarnya harapan pemerintah mewujudkan fungsi-fungsi di atas berdampak pada melebihinya belanja negara dari pendapatannya (defisit anggaran). Kebijakan pemerintah menyatakan untuk menutup defisit itu diperlukan pembiayaan yang berasal dari utang dan non utang. Utang dapat diperoleh dari penerbitan surat berharga negara berupa surat utang negara (SUN) dan surat berharga syariah negara (SBSN). Harapan terpenuhinya pengelolaan barang milik negara yang sesuai dengan prinsip tata kelola pemerintahan yang baik (good governance) salah satunya dapat diwujudkan melalui penerbitan sukuk negara. Perbedaan mendasar dengan instrumen utang adalah penerbitan sukuk negara mengharuskan adanya transaksi pendukung (underlying transaction) berupa barang milik negara yang memiliki nilai ekonomis, kondisi layak, tercatat, dan tidak bermasalah hukum. Dengan demikian penerbitan sukuk negara telah mendorong Pemerintah untuk mengupayakan terpenuhinya aset SBSN yang memenuhi kriteria tersebut. Dengan kondisi itu diharapkan kebutuhan akan aset SBSN berdampak pada peningkatan kualitas tata kelola barang milik negara secara keseluruhan. Penerbitan sukuk negara dalam kerangka kebijakan pembiayaan APBN berpengaruh secara signifikan terhadap kualitas tata kelola barang milik negara. Namun, sebagai instrumen investasi berbasis syariah, penempatan sukuk negara dalam koridor kebijakan utang negara berpotensi tidak terimplementasi secara optimal. Di samping itu pemanfaatan barang milik negara sebagai bagian dari tujuan penerbitan sukuk negara belum optimal karena hanya sebatas digunakan sebagai aset SBSN. Direkomendasikan agar Pemerintah menerbitkan sukuk negara yang berorientasi pada pembangunan proyek yang langsung dapat dimonitor dan dievaluasi pemegang sukuk guna mengembangkan terus prinsip-prinsip tata kelola pemerintah yang baik seperti akuntabilitas dan transparansi. Pemerintah juga diharapkan mempertimbangkan mengoptimalkan pemanfaatan aset SBSN dalam bentuk yang dapat menghasilkan penerimaan negara.

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Organizing public administration and development towards peace and justice are equally encouraged governments to strive to meet state financial management functions such as public services, public order and security, economic, health, housing and public services. Among the forms of public service functions are available and managed state property in each ministry / institution that supports the government's performance to be used for services to the community. On the other hand the amount the government hopes to realize the above functions have an impact on the state of its revenues exceed expenditures (budget deficit). Government policy states it is necessary to cover the deficit financing that comes from debt and non debt. Debt can be obtained from the issuance of state securities in the form of state debentures (SUN) and the Islamic state securities (SBSN).

Fulfilling expectations that the management of state property in accordance with the principles of good governance, one of which can be realized through the issuance of state sukuk. The fundamental difference with debt instrument is the state sukuk issuance requires the transaction support (underlying transactions) in the form of state property that has economic value, decent condition, recorded, and no legal problem. Thus the issuance of sukuk has encouraged the government to seek fulfillment SBSN assets that meet these criteria. So with this condition the demand for asset SBSN is expected to impact on improving the quality of governance of state property as a whole.

Sukuk issuance in the policy framework for financing the state budget significantly affect the quality of governance of state property. But as Sharia-compliant investment instruments, sukuk placement in the corridor of the sovereign debt policies are not implemented in an optimal potential. Besides the use of state property as part of the destination of state sukuk issuance has not been optimal because only limited use as an asset SBSN. It is recommended that the Government issued the state sukuk oriented development projects that can directly be monitored and evaluated by the sukuk holders continue to develop principles of good governance such as accountability and transparency. The government is also expected to consider optimizing asset utilization SBSN in a form that can generate state revenue."

"Penelitian ini bertujuan meneliti pengaruh kepemilikan pengendali dan tata kelola perusahaan terhadap tingkat kualitas audit yang diukur dengan AQMS (Audit Quality Metric Score). Hasil pengujian penelitian ini terhadap sampel perusahaan manufaktur dari 2008-2012 yang berjumlah 432 observasi menunjukkan bahwa efek alignment dan entrenchment pemegang saham pengendali berpengaruh positif terhadap tingkat kualitas audit. Tata kelola perusahaan berpengaruh positif terhadap kualitas audit, namun melemahkan efek positif alignment pemegang saham pengendali terhadap kualitas audit.

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This research aims to investigate the effect of controlling shareholder and corporate governance to audit quality measured with AQMS (Audit Quality Metric Score). The result of testing to a sample of manufacturing firms from 2008-2012 with a total of 432 observations shows that the alignment and entrenchment effect of controlling shareholder have positive effect to the audit quality. Corporate governance showed a positive effect to the audit quality, but it weakens the positive effect of alignment of the controlling shareholder to the audit quality."

"Tujuan dari penelitian ini adalah untuk menguji pengaruh tekanan pemangku kepentingan dan tata kelola perusahaan terhadap kualitas laporan keberlanjutan. Sampel yang digunakan sebanyak 123 perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2010-2014. Metode penelitian yang digunakan dalam penelitian ini adalah metode regresi berganda.Hasil penelitian ini menunjukan bahwa perusahaan dengan tekanan dari lingkungan dan konsumen memiliki kualitas laporan keberlanjutan yang lebih baik dari perusahaan lainnya. Tekanan dari karyawan mempengaruhi kualitas laporan keberlanjutan secara positif sedangkan perusahaan dengan tekanan dari pemegang saham tidak mempengaruhi kualitas laporan keberlanjutan. Efektivitas dewan komisaris mempengaruhi kualitas laporan keberlanjutan secara positif dan kepemilikan keluarga tidak mempengaruhi kualitas laporan keberlanjutan.

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The purpose of this research is to examine the effect of stakeholder pressure and corporate governance on quality of sustainability report. The samples of this research are 123 firms listed on Indonesia Stock Exchange in 2010-2014. This research uses multiple regression method.

The result of this research is companies which get pressure from environment or consumer have higher quality of sustainability report than other firms. Pressure from employee positively affects quality of sustainability report. Meanwhile, pressure from shareholder has no effect on quality of sustainability report. Board of commissioner effectiveness positively affects quality of sustainability report and family ownership has no effect on quality of sustainability report."