PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN INTEGRATED REPORTING PADA LAPORAN TAHUNAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KEUANGAN TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 - 2021)

JUWITA, SYALSABILA and Ferina, Ika Sasti (2023) PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN INTEGRATED REPORTING PADA LAPORAN TAHUNAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KEUANGAN TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 - 2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of board directors size, board commissioner independence, board directors gender diversity, and audit quality on integrated reporting disclosure. The population used were companies in the financial sector for the period 2019 – 2021. The research sample was taken using purposive sampling method so that there were 111 samples of companies. The type of data used is secondary data collected from Indonesia Stock Exchange and company’s official website. This research is a quantitive method that is analyzed using Structural Equation Modeling – Partial Least Square (SEM-PLS) by SmartPLS 4.0 software. The results show that board director size, board directors gender diversity, and audit quality significantly effect integrated reporting disclosure in company annual report. This result also show that board commissioners independence does not significantly affect integrated reporting disclosure.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pengungkapan Integrated Reporting, Ukuran Dewan Direksi, Proporsi Dewan Komisaris Independen, Keragaman Gender Dewan Direksi, Kualitas Audit
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Syalsabila Juwita
Date Deposited:	18 Jul 2023 04:17
Last Modified:	18 Jul 2023 04:17
URI:	http://repository.unsri.ac.id/id/eprint/118274

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