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Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute
Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute

Economics and Business

Quarterly Reviews

ISSN 2775-9237 (Online)

asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
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doi
open access

Published: 23 December 2022

Good Corporate Governance and Integrated Reporting Implementation of Rev. 4.0

Khalida Utami, Rafrini Amyulianthy, Tri Astuti

Pancasila University, Indonesia

asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, management journal

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doi

10.31014/aior.1992.05.04.476

Pages: 268-275

Keywords: Implementation, Integrated Report, Governance, Value of the Company

Abstract

This study aims to analyze the implementation of integrated reporting associated with corporate governance. The research method used is quantitative with a total sample of 20 companies listed on the Indonesia Stock Exchange during the 2018-2020 period and uses a multiple regression analysis tool to test the hypotheses in this study. The results of the study show that corporate governance, which consists of indicators on the size of the board of directors, the number of audit committees and gender diversity, has an effect on the implementation of integrated reporting. Companies that have implemented integrated reporting in their annual reports show good corporate governance, so that governance can improve when companies implement integrated reporting in their annual reports. The results of this study can be used as input for the relevant regulators as a material consideration in making decisions regarding the implementation of the integrated reporting framework in Indonesia.

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