Pengaruh Mekanisme Good Corporate Governance terhadap Kualitas Integrated Reporting
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Dwiky Dzakwan Yandira Putra
*
Universitas Bhayangkara Jakarta Raya, Bekasi,
Indonesia
- Istianingsih Universitas Bhayangkara Jakarta Raya, Bekasi, Indonesia
- Aloysius Harry Mukti Universitas Bhayangkara Jakarta Raya, Bekasi, Indonesia
Abstract
The purpose of this study is to test and analyze the influence of Good Corporate Governance on the quality of Integrated Reporting. The research method used is quantitative, with the type and source of data obtained from the annual reports of companies listed on the Indonesia Stock Exchange. The population and sample in this study consist of the financial reports of the banking sector listed on the Indonesia Stock Exchange for the period 2020-2024. The sampling technique used is purposive sampling, resulting in 220 processed data samples that meet the criteria. The analysis methods employed include descriptive statistical tests, classical assumption tests, multiple regression analysis, and hypothesis testing. The results of this study indicate that: (1) the size of the board of commissioners does not affect the quality of Integrated Reporting; (2) the independence of the board of commissioners does not affect the quality of Integrated Reporting; (3) gender diversity of the board of commissioners does not affect the quality of Integrated Reporting; (4) financial capability of the board of commissioners does not affect the quality of Integrated Reporting; (5) the size of the audit committee does not affect the quality of Integrated Reporting; (6) the financial capability of the audit committee positively affects the quality of Integrated Reporting; (7) audit committee meetings positively affect the quality of Integrated Reporting; (8) institutional ownership does not affect the quality of Integrated Reporting.
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