?url_ver=Z39.88-2004&rft_id=2151031011&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=%0D%0AANALISIS+PENGARUH+PENERAPAN+CORPORATE+GOVERNANCE+%0D%0ATERHADAP++INTEGRATED+REPORTING+%0D%0APADA+PERUSAHAAN+BADAN+USAHA+MILIK+NEGARA+YANG+%0D%0ATERDAFTAR+DI+BURSA+EFEK+INDONESIA+(BEI)+PERIODE+2019-2023%0D%0A+&rft.creator=AUDINA%2C+THISYA&rft.subject=330+Ekonomi&rft.subject=332+Ekonomi+keuangan&rft.subject=336+Keuangan+publik&rft.description=+%0D%0AThis+study+aims+to+analyze+the+effect+of+Corporate+Governance+on+Integrated+Reporting%0D%0A(IR)+in+State-Owned+Enterprises+(SOEs)+listed+on+the+Indonesia+Stock+Exchange+(IDX)%0D%0Aduring+the+2019%E2%80%932023+period.+Corporate+Governance+is+measured+using+three%0D%0Aindicators%3A+Corporate+Governance+Perception+Index+(CGPI)+score%2C+the+number+of%0D%0Aboard+of+directors%2C+and+the+number+of+audit+committee+members.+Integrated+Reporting%0D%0Ais+assessed+based+on+the+seven+elements+recommended+by+the+International+Integrated+%0D%0AReporting+Council+(IIRC).+The+sample+was+selected+using+purposive+sampling%2C%0D%0Aresulting+in+55+SOEs.+The+data+were+analyzed+using+multiple+linear+regression+with+the%0D%0Aaid+of+SPSS.+The+results+show+that+CGPI+and+the+board+of+directors+have+a+positive+and%0D%0Asignificant+effect+on+Integrated+Reporting%2C+while+the+audit+committee+has+no+significant%0D%0Aeffect.+These+findings+support+agency+theory%2C+indicating+that+strong+corporate%0D%0Agovernance+plays+an+essential+role+in+promoting+transparency+and+accountability+in%0D%0Areporting.+The+study+implies+the+need+to+strengthen+governance+structures+and+%0D%0Aencourages+regulators+to+consider+adopting+IR+as+a+future+reporting+standard.%0D%0A+%0D%0AKeywords%3A+Corporate+Governance%2C+Integrated+Reporting%2C+CGPI%2C+Board+of+Directors%2C%0D%0AAudit+Committee+%0D%0A%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2025-05-27&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88554%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88554%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88554%2F3%2FSKRIPSI%2520FULL%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++AUDINA%2C+THISYA++(2025)++ANALISIS+PENGARUH+PENERAPAN+CORPORATE+GOVERNANCE+TERHADAP+INTEGRATED+REPORTING+PADA+PERUSAHAAN+BADAN+USAHA+MILIK+NEGARA+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA+(BEI)+PERIODE+2019-2023.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F88554%2F