Abdullah, Abdullah and Marwah, Taufiq and Fuadah, Luk Luk (2022) The Effect of Independent Board of Directors Composition, Independent Audit Committee, and Firm Characteristics on The Integrated Reporting Disclosure of The Manufacturing Firms Listed in Indonesian Stock Exchange ( Peer Review 2 Nomor 40 ). Fakultas Ekonomi Universitas Sriwijaya, IJSRP Inc. (Unpublished)
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Abstract
This research aims to analyze the effect of independent board of directors composition, independent audit committee, firm characteristics as (firm size and profitability) to the integrated reporting disclosure of the manufacturing firms listed in Indonesian Stock Exchange. The population used in this research consists from 150 firms period 2015-2017. Purposive sampling was implemented in this research. From 150 firms, only 51 firms were selected as research samples. The result showed that Independent audit committee and firm size had positive effect to the integrated reporting disclosure while Independent Board of Directors Composition and profitability had no effect to the integrated reporting disclosure.
| Item Type: | Other |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62901-Accountant Profession (Profesi) |
| Depositing User: | Luk Luk Fuadah |
| Date Deposited: | 07 Apr 2022 07:18 |
| Last Modified: | 07 Apr 2022 07:18 |
| URI: | http://repository.unsri.ac.id/id/eprint/68435 |
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