Journal Of World Science
Vol. 1 No. 5 (2022): Journal World of Science

The Influence Of Corporate Governance On Integrated Reporting Disclosure Moderated By Type Auditor

Hasnaul Afifah (University of Muhammadiyah Yogyakarta, Central Java, Indonesia)

Article Info

Publish Date
21 May 2022

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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Journal Info
Journal Of World Science
Website

Abbrev

jws

Publisher

Riviera Publishing

Subject

Computer Science & IT Economics, Econometrics & Finance Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Journal Of World Science is a scientific journal in the form of research and can be accessed openly. This journal is published monthly by CV Riviera Publishing. Journal of World Science provides a means for ongoing discussion of relevant issues that fall within the focus and scope of the journal ...