Coronavirus disease 2019 (COVID-19) has become a pandemic. We examined the KAP’s relationship with factors associated with practice toward the COVID-19 pandemic in Indonesia. This cross-sectional survey study was conducted between March and April 2020 and included 1033 participants. Knowledge scores of COVID-19 were positively associated with wearing a mask when leaving home (odds ratio (OR): 1.22, p < 0.05). Although men had a lower knowledge score, they were less likely to go to a crowded place compared with women (OR: 0.79, p < 0.05). However, women (OR: 1.25, p < 0.05) were more likely than men to wear a mask when leaving home. Furthermore, men (OR: 3.32, p < 0.05) were more likely than women to have a positive attitude toward COVID-19. Indonesian residents had satisfactory knowledge, demonstrated a positive attitude, and followed appropriate practices toward the pandemic. More educated individuals had a more positive attitude. Men and women differed with respect to their knowledge-based practices. Men were less likely to go to crowded places, and women were more likely to wear a mask when leaving home. Furthermore, men were more likely to wear a mask when leaving home than women when men had the attitude that Indonesia can win against COVID-19.

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Sustainability Report is a report expressed by the company as a means to communicate economy, environmental, and social aspects to its stakeholders. A Sustainability Report is expected to have good quality. In fact, there are still many companies that are not maximal in publishing Sustainability Report quality, especially in companies listed in the LQ45 index in 2016 to2019. The purpose of this research is to determine the effect of stakeholder pressure and independent board of commissioners on the Sustainability Report quality on companies listed in the LQ45 index for the period 22016-2019. This research is a descriptive research using purposive sampling in sampling techniques so that a total of 64 samples were obtained from companies listed in the LQ45 index during the period 2016-2019 with the regression model used is data panel regression model. The results showed that pressure from the environment as stakeholders positively influence the sustainability report quality. While the pressure from employees and shareholder as stakeholders has no effect on the Sustainability Report quality. The independent board of commissioners has no effect on the sustainability Report quality.