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All Journal Journal of Trends Economics and Accounting Research
Aloysius Harry Mukti
Universitas Bhayangkara Jakarta Raya, Bekasi
Economics, Econometrics & Finance

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Pengaruh Mekanisme Good Corporate Governance terhadap Kualitas Integrated Reporting Dwiky Dzakwan Yandira Putra; Istianingsih; Aloysius Harry Mukti
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2898

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.
Co-Authors Dwiky Dzakwan Yandira Putra Istianingsih