THE ROLE OF BOARD OF COMMISSIONERS CHARACTERISTICS ON INTEGRATED REPORTING QUALITY

Goutama, Beauty Sceneryta
Oktorina, Megawati

Jurnal Akuntansi Multiparadigma
Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)

Abstrak – Peran Karakteristik Dewan Komisaris Terhadap Kualitas Pelaporan TerintegrasiTujuan Utama – Penelitian ini bertujuan membuktikan pengaruh karakteristik dewan komisaris terhadap kualitas pelaporan terintegrasi.Metode – Penelitian ini menggunakan fractional outcome regression. Sampel penelitian ini adalah perusahaan yang terindeks di Bursa Efek Indonesia selama tahun 2019-2021.Temuan Utama – Penelitian ini menemukan bahwa independensi dan ukuran dewan komisaris meningkatkan kualitas pelaporan terintegrasi. Meskipun demikian, keberadaan wanita dan latar belakang pendidikan tidak berdampak kepada kualitas pelaporan tersebut. Pada sisi lainnya, ukuran perusahaan memperlemah pengaruh ukuran dewan komisaris terhadap kualitas pelaporan terintegrasi.Implikasi Teori dan Kebijakan – Penelitian ini menunjukkan dukungan kepada teori agensi dan legitimasi. Selain itu, penelitian ini menunjukkan bahwa efektivitas dewan komisaris diperlukan dalam peningkatan kualitas pelaporan terintegrasi.Kebaruan Penelitian – Penelitian ini mempertimbangkan efek moderasi ukuran perusahaan dan pengembangan pengukuran kualitas pelaporan terintegrasi dari berbagai aspek. Abstract – The Role of Board of Commissioners Characteristics on Integrated Reporting QualityMain Purpose - This study aims to demonstrate the influence of the board of commissioners’ characteristics on the quality of integrated reporting.Method - This study employs the fractional outcome regression. The sample for this study consists of companies listed on the IDX during 2019–2021..Main Findings - This study found that the independence and size of the board of commissioners improve the quality of integrated reporting. However, the presence of women and educational background had no impact. On the other hand, the company size weakens the effect of the size of the board of commissioners on the quality of integrated reporting. Theory and Practical Implications - This study support the agency and legitimacy theories. Furthermore, this study demonstrates that the effectiveness of the board of commissioners is essential for improving the quality of integrated reporting.Novelty – This study examines the moderating effect of company size and the development of integrated reporting quality measurement from multiple perspectives.