BOARD CHARACTERISTIC TO INTEGRATED REPORTING
Keywords:
Karakteristik Dewan Direksi, Keberagaman Gender, Keahlian Dewan Direksi, Pelaporan Terintegrasi
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh board characteristic terhadap pengungkapan integrated reporting. Board characteristic diprokiskan dengan dua proksi, yaitu gender diversity dan board expertise. Jenis penelitian ini adalah penelitian kunatitatif dengan teknik analisis regresi berganda menggunakan aplikasi E-views. Populasi penelitian ini adalah perusahaan yang terdaftar di BEI. Sampel pada penelitian ini adalah perusahaan pada sektor energi yang telah menerbitkan laporan tahunan secara berturut-turut pada tahun observasi yaitu tahun 2021-2023 berjumlah 68 perusahaan. Hasil penelitian menunjukkan bahwa board characteristic yang diproksikan dengan gender diversity dan board expertise tidak mempengaruhi pengungkapan integrated reporting.
References
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de Villiers, C., Hsiao, P. C. K., Zambon, S., & Magnaghi, E. (2022). Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research. Meditari Accountancy Research, 30(3), 453-471.
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Gujarati, N. D. (2012). Dasar-Dasar Ekonometrika. Jakarta
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Maroun, W., Ecim, D., & Cerbone, D. (2023). Refining integrated thinking. Sustainability Accounting, Management and Policy Journal, 14(7), 1-25.
Nasreen, T., Baker, R., & Rezania, D. (2023). Sustainability reporting–a systematic review of various dimensions, theoretical and methodological underpinnings. Journal of Financial Reporting and Accounting.
Novianti, Y., Soegiarto, D., & Delima, Z. M. (2022). Pengaruh Profitabilitas(ROA), Leverage, Borad Size, Gender Diversity, Dan Struktur Kepemilikan Terhadap Integrated Reporting. Jurnal Keuangan Dan Bisnis, 20(1), 93–104. https://doi.org/10.32524/jkb.v20i1.413
Staszkiewicz, P., & Werner, A. (2021). Reporting and disclosure of investments in sustainable development. Sustainability, 13(2), 908.
Sobhan, R., & Mia, M. R. (2024). Impact of board characteristics on integrated reporting: evidence from South Asian countries. Journal of Financial Reporting and Accounting.
Sugiarti, R. and Anitawati Hermawan, A. Board of Directors Effectiveness, Integrated Reporting Quality, and Firm Risk. In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2018), pages 112-121. DOI: 10.5220/0008437401120121
Toroitich, S. N. (2024). How Board Financial Expertise and Effectiveness of Audit Committee Influence Quality of Integrated Reporting: Firms Listed in Nairobi Securities Exchange. Economic Research, 8(1), 21-32.
Qaderi, S. A., Ghaleb, B. A. A., Hashed, A. A., Chandren, S., & Abdullah, Z. (2022). Board characteristics and integrated reporting strategy: Does sustainability committee matter?. Sustainability, 14(10), 6092. Sugiarti, R. and Anitawati Hermawan, A
Chouaibi, J., Belhouchet, S., Almallah, R., & Chouaibi, Y. (2022). Do board directors and good corporate governance improve integrated reporting quality? The moderating effect of CSR: an empirical analysis. EuroMed Journal of Business, 17(4), 593-618.
Cruz, S. P., Dias, R., Varela, M., & Galvão, R. (2024). Integrated Reporting: A Literature Review. Revista de Gestão Social e Ambiental, 18(4), e06675-e06675.
de Villiers, C., Hsiao, P. C. K., Zambon, S., & Magnaghi, E. (2022). Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research. Meditari Accountancy Research, 30(3), 453-471.
Dragomir, V. D., & Dumitru, M. (2023). Does corporate governance improve integrated reporting quality? A meta-analytical investigation. Meditari Accountancy Research, 31(6), 1846-1885.
Fayad, A. A. S., Husna, A. B. M. A., & Ooi, S. C. (2022). Dose Board Characteristics Influence Integrated Reporting Quality? Empirical Evidence From An Emerging Market. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2140907
Gujarati, N. D. (2012). Dasar-Dasar Ekonometrika. Jakarta
Hichri, A. (2022). Corporate governance and integrated reporting: evidence of French companies. Journal of Financial Reporting and Accounting, 20(3/4), 472-492.
Lakhani, L., & Herbert, S. L. (2022). Theoretical frameworks applied in integrated reporting and sustainability reporting research. South African Journal of Economic and Management Sciences, 25(1), 1-12.
Maroun, W., Ecim, D., & Cerbone, D. (2023). Refining integrated thinking. Sustainability Accounting, Management and Policy Journal, 14(7), 1-25.
Nasreen, T., Baker, R., & Rezania, D. (2023). Sustainability reporting–a systematic review of various dimensions, theoretical and methodological underpinnings. Journal of Financial Reporting and Accounting.
Novianti, Y., Soegiarto, D., & Delima, Z. M. (2022). Pengaruh Profitabilitas(ROA), Leverage, Borad Size, Gender Diversity, Dan Struktur Kepemilikan Terhadap Integrated Reporting. Jurnal Keuangan Dan Bisnis, 20(1), 93–104. https://doi.org/10.32524/jkb.v20i1.413
Staszkiewicz, P., & Werner, A. (2021). Reporting and disclosure of investments in sustainable development. Sustainability, 13(2), 908.
Sobhan, R., & Mia, M. R. (2024). Impact of board characteristics on integrated reporting: evidence from South Asian countries. Journal of Financial Reporting and Accounting.
Sugiarti, R. and Anitawati Hermawan, A. Board of Directors Effectiveness, Integrated Reporting Quality, and Firm Risk. In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2018), pages 112-121. DOI: 10.5220/0008437401120121
Toroitich, S. N. (2024). How Board Financial Expertise and Effectiveness of Audit Committee Influence Quality of Integrated Reporting: Firms Listed in Nairobi Securities Exchange. Economic Research, 8(1), 21-32.
Qaderi, S. A., Ghaleb, B. A. A., Hashed, A. A., Chandren, S., & Abdullah, Z. (2022). Board characteristics and integrated reporting strategy: Does sustainability committee matter?. Sustainability, 14(10), 6092. Sugiarti, R. and Anitawati Hermawan, A
Published
2025-06-20
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