Analisis Faktor Determinan Pengungkapan Sustainability Report (Studi Empiris pada Perusahaan yang Terdaftar dalam Indeks LQ–45 Tahun 2019 – 2022)

This research aims to find out whether gender diversity, audit committees, institutional ownership, and employee pressure has a significant effect on the sustainability report. This research method is a quantitative research by taking samples using a purposive sampling technique based on predetermined characteristics of 20 companies listed in the LQ-45 index for 2019-2022. The type of data used is secondary data and the method of analysis used is panel data regression using Eviews. The results of the study show that the calculation of the hypothesis, namely gender diversity, has no significant effect on the sustainability report with a significant level of 0.5341> 0.05. The audit committee has no significant effect on the sustainability report with a significant level of 0.6224>0.05. Institutional ownership has no significant effect on the sustainability report with a significant level of 0.1466>0.05. Employee pressure has a positive and significant effect on the sustainability report with a significant level of 0.0105<0.05. For simultaneous testing, an F count of 3.812784 is obtained with a probability of 0.000022 <0.05, meaning that gender diversity, audit committee, institutional ownership, and employee pressure simultaneously influence the sustainability report.

Perception of Indo-Afghan Relations and its Strategic Implications for Pakistan Challenges and Options in the Post 9/11 Era

Pakistan is located in South East Asia. Its geographical location is very important. Its immediate neighbor Afghanistan has been the battle ground for regional and extra regional powers for the last three decades. Earlier USSR and now US led ISAF forces are present in the region. On the other hand, Pakistan has the history of hostile relations with its immediate neighbors, India and Afghanistan. India wants to play hegemonic role in the regional power politics. Indian perception is that the enemy of his enemy is his friend. Therefore it developed and enjoyed good relationship with Afghanistan since independence. India is lavishly spending/investing in Afghanistan in social and strategic sectors. There has been a growing strategic relationship between India and Afghanistan since 9/11. Signing of the Strategic Treaty in 2012 between India and Afghanistan is of great significance for both of them. Withdrawal of ASSAF forces is expected in the near future. End game in Afghanistan and possible role of Pakistan and India in post 2014 Afghanistan is of great significance. In this scenario, the present study of Indo-Afghan relation is very important. During literature review, very little print material on the topic Indo-Afghan Relations was available. Current period is particularly written by Indian writers (Vinod, Rahul Annand, Muni, Roy etc) who are biased and portray the soft and humanitarian face of India. While,in Afghanistan West is looking at the investment of India as peacemaking efforts (Fredric, Barbara, and Knonstadt). Very little has been written by Pakistanis (Ashraf, Yousaf). Big knowledge gap exists therefore research has been conducted to fill the gap. The theory of Neo-Realism was applied.The trilateral relations of three nations namely India, Pakistan and Afghanistan were a case study of the behavior of the states. As states are the most important actors in international relations and seek material power and capabilities in order to survive. National interest is much more important than morality and values for any state. Thesis argument is that the fast growing Indo-Afghan relations are stretching in all the fields including politics, economic, military and security in the post 9/11 era. They are threatening Pakistan’s political, economic and security interests in the region. Research work is comprised of 6 chapters. Fifth and sixth chapter include the perception of Pakistan’s politicelites. They are of the view that India is definitely investing in Afghanistan but it is a meager amount ascompared to the size of Indian economy. They opine that Indian investment in Afghanistan has following purposes; to minimize Pakistan’s influence in Afghanistan, to create a soft image of India in Afghanistan in order to achieve its hegemonic interests and to access Central Asian Republic’s markets through Afghanistan. India is so far being successful in all of its objectives. However, Pakistan’s policies don’t seem to bepolitically sound and fruitful in near future. It is time to revisit policies of interference and strategic depth. Neighbours can’t be changed, therefore, friendly and cordial relations with both the neighbors are pre-requisite for peaceful future.