The Effect of Independent Board of Directors Composition, Independent Audit Committee and Firm Characteristics to The Integrated Reporting Disclosure of The Manufacturing Firms Listed in Indonesian Stock Exchange ( Peer review )

Abdullah, Abdullah and Marwah, Taufiq and Fuadah, Luk Luk (2022) The Effect of Independent Board of Directors Composition, Independent Audit Committee and Firm Characteristics to The Integrated Reporting Disclosure of The Manufacturing Firms Listed in Indonesian Stock Exchange ( Peer review ). Fakultas Ekonomi Universitas Sriwijaya, IJRSP Inc. (Unpublished)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: 18 May 2022 08:58
Last Modified: 18 May 2022 08:58
URI: http://repository.unsri.ac.id/id/eprint/69923

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