Pengaruh Komite Audit, Profitabilitas, Ukuran Perusahaan, Leverage, dan Aktivitas Internasional terhadap Penerapan Integrated Reporting

Harumbunga, Hanifa (2024) Pengaruh Komite Audit, Profitabilitas, Ukuran Perusahaan, Leverage, dan Aktivitas Internasional terhadap Penerapan Integrated Reporting. Tugas Akhir (S1) - thesis, Universitas Bakrie.

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Abstract

The existence of mixed results and the phenomenon of the low application of integrated reporting encourage researchers to re-examine the factors that affect the application of integrated reporting. This study examines the effect of the audit committee, profitability, firm size, leverage, and international activity on implementing integrated reporting. The population of this study is companies listed on the Indonesia Stock Exchange for the 2023 period, which amounted to 934. The sampling technique is the purposive sampling method. Based on these methods, a sample size of 71 was obtained. The analysis method used was multiple linear regression using SPSS version 26. The results of the study show that profitability has a positive effect on the implementation of integrated reporting, leverage has a negative effect on the implementation of integrated reporting. Meanwhile the audit committee, firm size, and international activity do not affect on the implementation of integrated reporting.

Item Type:	Thesis (Tugas Akhir (S1) - )
Uncontrolled Keywords:	audit committee, firm size, international activity, leverage, and integrated reporting.
Subjects:	Accounting Accounting > Public Accountability Thesis
Divisions:	Fakultas Ekonomi dan Ilmu Sosial > Program Studi Akuntansi
Depositing User:	Hanifa Harumbunga
Date Deposited:	02 Sep 2024 07:06
Last Modified:	02 Sep 2024 07:06
URI:	https://repository.bakrie.ac.id/id/eprint/10346

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