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Hasnaul Afifah
University of Muhammadiyah Yogyakarta, Central Java, Indonesia
Computer Science & IT Economics, Econometrics & Finance Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence Of Corporate Governance On Integrated Reporting Disclosure Moderated By Type Auditor Hasnaul Afifah
Journal World of Science Vol. 1 No. 5 (2022): Journal World of Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/jws.v1i5.34

Abstract

The objective of this research is to the influence of independent board members, board size, female board, type of auditor to independent board members as a moderating variable on IRD The sample in this study was the LQ45 Non-Banking on Indonesia Stock Exchange in 2016-2020 period with a purposive sampling technique. The analytical tool used was Eviews 10 (x64). The result is independent board members have a positive effect and negative significant on IRD, board size have a positive effect on IRD, female board have a no effect on IRD, and type of auditor no strengthens independent board members on IRD
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