Skripsi

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).

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Penilaian

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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.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307005647	T118274	T1182742023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1182742023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2023

Collation

xviii, 90 hlm.; Ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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