Journal of Accounting and Management (JAM)
Vol 1 No 1 (2025): Inovasi dan Strategi Terkini dalam Akuntansi dan Manajemen: Menjawab Tantangan Er

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN KUALITAS INTEGRATED REPORTING SEBAGAI VARIABEL INTERVENING

Yannes Manurung (Universitas Mpu Tantular, Jakarta)



Article Info

Publish Date
14 Apr 2025

Abstract

This study aims to examine the effect of good corporate governance on financial performance with the quality of integrated reporting as an intervening variable. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX. This research uses quantitative methods with secondary data. Data for financial performance variables are taken from datastream, while data for integrated reporting quality variables are taken from the company's annual report accessed through www.idx.co.id and the company's official website respectively. Data analysis and hypothesis testing in this study were carried out by multiple linear regression and path analysis with the help of SPSS 23 software. The results of this study indicate that the audit committee, institutional ownership, managerial ownership, and board of commissioners structure have no significant effect on financial performance, good corporate governance has a significant effect on the quality of integrated reporting and good corporate governance has no significant effect on financial performance through the quality of integrated reporting.

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Journal Info

Abbrev

sjam

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting and Management ( JAM ) is a scientific journal that focuses on the field of accounting and management, with a scope that covers key topics such as Financial Accounting, Auditing, Tax, Public Sector Accounting, Accounting Information Systems, Management Accounting, Financial ...