Board Characteristics, Corporate Governance, and Integrated Reporting Quality: The Moderating Role of Corporate Social Responsibility

Burhan, Burhan
Anita, Rizqa
Lestari, Rita
Abdillah, Muhammad Rasyid
Zakaria, Nor Balkish

Asia-Pacific Management and Business Application
Vol. 15 No. 1 (2026)

This study examines the effects of board independence, board diversity, and corporate governance on integrated reporting quality (IRQ), with corporate social responsibility (CSR) as a moderating variable. Using panel data from 95 financial firms listed on the Indonesia Stock Exchange between 2020 to 2023 (380 firm-year observations), the study employs Partial Least Squares Structural Equation Modeling to test six hypotheses. Results indicate that board independence, diversity, and governance positively influence IRQ. Furthermore, CSR significantly strengthens these relationships, highlighting its role in enhancing governance effectiveness. The findings contribute to integrated reporting literature in emerging markets and provide practical insights for firms and policymakers aiming to improve transparency and stakeholder engagement.