Title : The Relationship between Corporate Governance and Integrated Reporting
Authors:
- Hayyin Agustina Mawardani
- Harymawan Faith
Department : Accounting
Journal Name : Journal of Accounting and Investment
Kinds of Journal: Sinta 2
Keywords : Integrated Reporting; Corporate Governance; Emerging Country
ABSTRACT
Research Aims: The objective of this research is to investigate the level of integrated reporting information disclosure in the annual reports of non-financial public listed company in Indonesia Stock Exchange (IDX) During 2017 to 2018, as well as Board, The Board Size, Gender Diversity Board, and Types of the External Audit Firm, Whether a Corporate Audited by Big-4 Accounting Public Firm or Non-Big-4 Accounting Public Firm. Design/Methodology/Approach: In this research, the authors utilized a total of 936 observations. The analysis used in this research is using the ordinary least square (ols) regression. Research Findings: This research shows that corporations with a higher number of independent board members and a bigger board size are discosing a higher level of integrated reporting information. Howver, the authors did not find a significant correllation between gender diversity board and audit firm type on the level of integrated reporting information disclosure. Theoretical Contribution/ Originity: This Research Contributs to Adding To The Literature of Integrated Reporting Disclosure Theory. Practitioner/Policy Implation: Hopefully, the Findings can give the policy-maker a comprehensive picture of the relationship between corporate governance and integrated reporting disclosure. Research Limitation/Implation: The Limitation of this Paper is the Measurement of Integrated Reporting Disclosure that was conducted using Content Analysis by word count was done manually which may contain the subjectivity of the author.
For details
https://repository.unair.ac.id/113381/1/iman%20harymawan_artikel203_The%20Releship%20Between.pdf
