The Influence of Board of Directors, Audit Committee, and Firm Attributes on the Integrated Reporting Quality

Syifa Khairunnisa; Andrian Budi Prasetyo

doi:10.55927/fjmr.v4i11.604

Authors

Syifa Khairunnisa Diponegoro University
Andrian Budi Prasetyo Diponegoro University

DOI:

https://doi.org/10.55927/fjmr.v4i11.604

Keywords:

Board of Director’s Attributes, Audit Committee Attributes, Firm Attributes, Integrated Reporting Quality

Abstract

The purpose of this study is to examine the effects of firm characteristics, audit committee characteristics, and board of directors characteristics on the caliber of integrated reporting in Indonesian companies. The population used in this study consists of non-financial companies listed in the Bloomberg Database for 2021 and 2022. This study used purposive sampling, resulting in 150 samples. Multiple linear regression was used for data analysis. According to the study's findings, the size of the board of directors significantly improves integrated reporting quality, while the board's independence, gender diversity, and financial expertise significantly worsen integrated reporting quality. Additionally, the study demonstrates that while audit committee attributes like size and financial expertise have no effect on integrated reporting quality, audit committee attributes like audit committee meetings have a significant positive impact. Furthermore, integrated reporting quality is significantly impacted negatively by business profitability, whereas firm factors such as firm size, firm age, and firm growth have no effect.

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