Pengaruh Efektivitas Komite Audit Dan Gender Diversity Terhadap Integrated Reporting

Faradilla, Zulfi (2024) Pengaruh Efektivitas Komite Audit Dan Gender Diversity Terhadap Integrated Reporting. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

This study aims to determine whether the effectiveness of the audit committee and gender diversity influence integrated reporting. The independent variables examined are the effectiveness of the audit committee, measured by its composition (including audit committee financial and accounting expertise, audit committee size, audit committee independence) and gender diversity. The dependent variable in this study is integrated reporting. The analysis method employed in this study, includes the classical assumption test and panel data regression test, ultilizing the Eviews 12 application. The type of data used is secondary data on Basic Materials sector companies were sourced from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the companie's official websites. The sampling technique used purposive sampling with the observation period from 2020 to 2022, resulting in a sample of 69 companies. Partial test result indicate that audit committee expertise does not significantly effect integrated reporting. Based on the partial test results, audit committee expertise has no effect on integrated reporting. However, audit committee size, audit committee independence and gender diversity do have a significant impact on integrated reporting. Future research is encouraged to incorporate additional independent variables not included in this study and to extend the observastion period.

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