Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, komite audit, gender dewan direksi dan komisaris terhadap kualitas laporan terintegrasi. penelitian ini menggunakan metode purposive sampling, berupa perusahaan di bursa efek indonesia dengan klasifikasi perusahaan yang menggunakan laporan terintegrasi untuk laporan keuangan tahunannya mencakup 149 observasi. data sekunder yang digunakan bersumber dari laporan tahunan terintegrasi. pengujian hipotesis dilakukan melalui analisis regresi data panel. hasil penelitian menunjukkan kepemilikan manajerial berpengaruh positif terhadap kualitas laporan terintegrasi, komite audit berpengaruh positif terhadap kualitas laporan terintegrasi, gender dewan direksi tidak berpengaruh terhadap kualitas laporan terintegrasi serta, gender dewan komisaris tidak berpengaruh terhadap kualitas laporan terintegrasi

This study aims to examine the influence of managerial ownership, audit committee, and gender of the board of directors and commissioners on the quality of integrated reports. This study used a purposive sampling method, involving companies listed on the Indonesia Stock Exchange, classified as companies that use integrated reports for their annual financial statements, and included 149 observations. Secondary data were sourced from integrated annual reports. Hypothesis testing was conducted through panel data regression analysis. The results showed that managerial ownership and audit committee had a positive effect on the quality of integrated reports, while the gender of the board of directors and commissioners did not have a significant effect on the quality of integrated reports