SKRIPSI AKS

Pengaruh Karakteristik Dewan Terhadap Integrated Reporting

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ABSTRACT

The aim of this research is to determine the influence of board
characteristics on integrated reporting. The population of this research is all
manufacturing companies listed on the Indonesia Stock Exchange for the 2019-
2021 period. The sampling technique uses purposive sampling with certain
criteria. The sample used was 50 companies with 150 data observations. The data
analysis technique uses panel data regression analysis with E-views software.
Evidence shows that the variables independent board of commissioners,
gender diversity, board size and board activity simultaneously influence
integrated reporting. Meanwhile, partially, the independent board of
commissioners variable has no effect on integrated reporting. The gender
diversity variable has no effect on integrated reporting. The board size variable
has a negative effect on integrated reporting. The gender activity variable has a
positive effect on integrated reporting.
With this research, it is hoped that future researchers can increase the
number of research samples with companies in other sectors listed on the
Indonesian Stock Exchange so that the research is more complex and is expected
to be able to add other variables that are not yet in this research.

Keywords: Independent Board of Commissioners, Gender Diversity, Board Size,
Board Activity, Integrated Reporting

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2x6.2 ALI p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 175 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2x6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Alifia Nur Kholilah

Versi lain/terkait

Lampiran Berkas

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