THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, STAKEHOLDER PRESSURE, AND PROFITABILITY ON INTEGRATED REPORTING

Lodovicus Lasdi (Universitas Katolik Widya Mandala Surabaya)
Elisabeth Listiyani Oematan (Universitas Katolik Widya Mandala Surabaya)

Journal of Applied Finance & Accounting
Vol. 8 No. 2 (2021): Publish on December 2021

This study aims to examine the effect of corporate governance mechanisms, stakeholder pressure, and profitability on integrated reporting, with firm size as a control variable. The research object used is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2017-2020 with purposive sampling method as a sample collection method. The data analysis technique used is multiple linear analysis. The results showed that independent commissioners and firm size had a positive effect on integrated reporting. Meanwhile, the audit committee has a negative effect on integrated reporting. In addition, stakeholder pressure and profitability are not proven to have an effect on integrated reporting.