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<http://digilib.unila.ac.id/id/eprint/88554> <http://purl.org/dc/terms/title> "\r\nANALISIS PENGARUH PENERAPAN CORPORATE GOVERNANCE \r\nTERHADAP  INTEGRATED REPORTING \r\nPADA PERUSAHAAN BADAN USAHA MILIK NEGARA YANG \r\nTERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023\r\n "^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/88554> <http://purl.org/ontology/bibo/abstract> " \r\nThis study aims to analyze the effect of Corporate Governance on Integrated Reporting\r\n(IR) in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX)\r\nduring the 2019–2023 period. Corporate Governance is measured using three\r\nindicators: Corporate Governance Perception Index (CGPI) score, the number of\r\nboard of directors, and the number of audit committee members. Integrated Reporting\r\nis assessed based on the seven elements recommended by the International Integrated \r\nReporting Council (IIRC). The sample was selected using purposive sampling,\r\nresulting in 55 SOEs. The data were analyzed using multiple linear regression with the\r\naid of SPSS. The results show that CGPI and the board of directors have a positive and\r\nsignificant effect on Integrated Reporting, while the audit committee has no significant\r\neffect. These findings support agency theory, indicating that strong corporate\r\ngovernance plays an essential role in promoting transparency and accountability in\r\nreporting. The study implies the need to strengthen governance structures and \r\nencourages regulators to consider adopting IR as a future reporting standard.\r\n \r\nKeywords: Corporate Governance, Integrated Reporting, CGPI, Board of Directors,\r\nAudit Committee \r\n\r\n"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/88554> <http://purl.org/dc/terms/date> "2025-05-27" .
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<http://digilib.unila.ac.id/id/document/2395414> <http://eprints.org/ontology/hasFile> <http://digilib.unila.ac.id/88554/11/lightbox.jpg> .
<http://digilib.unila.ac.id/id/document/2395414> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/88554/11/lightbox.jpg> .
<http://digilib.unila.ac.id/88554/11/lightbox.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "lightbox.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/88554> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2395415> .
<http://digilib.unila.ac.id/id/document/2395415> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2395415> <http://www.w3.org/2000/01/rdf-schema#label> "\r\nANALISIS PENGARUH PENERAPAN CORPORATE GOVERNANCE \r\nTERHADAP  INTEGRATED REPORTING \r\nPADA PERUSAHAAN BADAN USAHA MILIK NEGARA YANG \r\nTERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023\r\n  (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2395415> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2395370> .
<http://digilib.unila.ac.id/id/document/2395415> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2395370> .
<http://digilib.unila.ac.id/id/document/2395415> <http://eprints.org/relation/ispreviewThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2395370> .
<http://digilib.unila.ac.id/id/document/2395415> <http://eprints.org/ontology/hasFile> <http://digilib.unila.ac.id/88554/12/preview.jpg> .
<http://digilib.unila.ac.id/id/document/2395415> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/88554/12/preview.jpg> .
<http://digilib.unila.ac.id/88554/12/preview.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "preview.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/88554> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2395416> .
<http://digilib.unila.ac.id/id/document/2395416> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2395416> <http://www.w3.org/2000/01/rdf-schema#label> "\r\nANALISIS PENGARUH PENERAPAN CORPORATE GOVERNANCE \r\nTERHADAP  INTEGRATED REPORTING \r\nPADA PERUSAHAAN BADAN USAHA MILIK NEGARA YANG \r\nTERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023\r\n  (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2395416> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2395370> .
<http://digilib.unila.ac.id/id/document/2395416> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2395370> .
<http://digilib.unila.ac.id/id/document/2395416> <http://eprints.org/relation/ismediumThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2395370> .
<http://digilib.unila.ac.id/id/document/2395416> <http://eprints.org/ontology/hasFile> <http://digilib.unila.ac.id/88554/13/medium.jpg> .
<http://digilib.unila.ac.id/id/document/2395416> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/88554/13/medium.jpg> .
<http://digilib.unila.ac.id/88554/13/medium.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "medium.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/88554> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2395417> .
<http://digilib.unila.ac.id/id/document/2395417> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2395417> <http://www.w3.org/2000/01/rdf-schema#label> "\r\nANALISIS PENGARUH PENERAPAN CORPORATE GOVERNANCE \r\nTERHADAP  INTEGRATED REPORTING \r\nPADA PERUSAHAAN BADAN USAHA MILIK NEGARA YANG \r\nTERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023\r\n  (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2395417> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2395370> .
<http://digilib.unila.ac.id/id/document/2395417> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2395370> .
<http://digilib.unila.ac.id/id/document/2395417> <http://eprints.org/relation/issmallThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2395370> .
<http://digilib.unila.ac.id/id/document/2395417> <http://eprints.org/ontology/hasFile> <http://digilib.unila.ac.id/88554/14/small.jpg> .
<http://digilib.unila.ac.id/id/document/2395417> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/88554/14/small.jpg> .
<http://digilib.unila.ac.id/88554/14/small.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "small.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/88554> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2395422> .
<http://digilib.unila.ac.id/id/document/2395422> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2395422> <http://www.w3.org/2000/01/rdf-schema#label> "\r\nANALISIS PENGARUH PENERAPAN CORPORATE GOVERNANCE \r\nTERHADAP  INTEGRATED REPORTING \r\nPADA PERUSAHAAN BADAN USAHA MILIK NEGARA YANG \r\nTERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023\r\n  (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2395422> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2395369> .
<http://digilib.unila.ac.id/id/document/2395422> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2395369> .
<http://digilib.unila.ac.id/id/document/2395422> <http://eprints.org/relation/islightboxThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2395369> .
<http://digilib.unila.ac.id/id/eprint/88554> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2395423> .
<http://digilib.unila.ac.id/id/document/2395423> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2395423> <http://www.w3.org/2000/01/rdf-schema#label> "\r\nANALISIS PENGARUH PENERAPAN CORPORATE GOVERNANCE \r\nTERHADAP  INTEGRATED REPORTING \r\nPADA PERUSAHAAN BADAN USAHA MILIK NEGARA YANG \r\nTERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023\r\n  (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2395423> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2395369> .
<http://digilib.unila.ac.id/id/document/2395423> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2395369> .
<http://digilib.unila.ac.id/id/document/2395423> <http://eprints.org/relation/ispreviewThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2395369> .
<http://digilib.unila.ac.id/id/eprint/88554> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2395424> .
<http://digilib.unila.ac.id/id/document/2395424> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2395424> <http://www.w3.org/2000/01/rdf-schema#label> "\r\nANALISIS PENGARUH PENERAPAN CORPORATE GOVERNANCE \r\nTERHADAP  INTEGRATED REPORTING \r\nPADA PERUSAHAAN BADAN USAHA MILIK NEGARA YANG \r\nTERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023\r\n  (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2395424> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2395369> .
<http://digilib.unila.ac.id/id/document/2395424> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2395369> .
<http://digilib.unila.ac.id/id/document/2395424> <http://eprints.org/relation/ismediumThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2395369> .
<http://digilib.unila.ac.id/id/eprint/88554> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2395425> .
<http://digilib.unila.ac.id/id/document/2395425> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2395425> <http://www.w3.org/2000/01/rdf-schema#label> "\r\nANALISIS PENGARUH PENERAPAN CORPORATE GOVERNANCE \r\nTERHADAP  INTEGRATED REPORTING \r\nPADA PERUSAHAAN BADAN USAHA MILIK NEGARA YANG \r\nTERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023\r\n  (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2395425> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2395369> .
<http://digilib.unila.ac.id/id/document/2395425> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2395369> .
<http://digilib.unila.ac.id/id/document/2395425> <http://eprints.org/relation/issmallThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2395369> .
<http://digilib.unila.ac.id/id/eprint/88554> <http://www.w3.org/2000/01/rdf-schema#seeAlso> <http://digilib.unila.ac.id/88554/> .
<http://digilib.unila.ac.id/88554/> <http://purl.org/dc/elements/1.1/title> "HTML Summary of #88554 \n\n&#13;\nANALISIS PENGARUH PENERAPAN CORPORATE GOVERNANCE &#13;\nTERHADAP  INTEGRATED REPORTING &#13;\nPADA PERUSAHAAN BADAN USAHA MILIK NEGARA YANG &#13;\nTERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023&#13;\n \n\n" .
<http://digilib.unila.ac.id/88554/> <http://purl.org/dc/elements/1.1/format> "text/html" .
<http://digilib.unila.ac.id/88554/> <http://xmlns.com/foaf/0.1/primaryTopic> <http://digilib.unila.ac.id/id/eprint/88554> .
<http://digilib.unila.ac.id/id/subject/330> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://www.w3.org/2004/02/skos/core#Concept> .
<http://digilib.unila.ac.id/id/subject/330> <http://www.w3.org/2004/02/skos/core#prefLabel> "330 Ekonomi" .
<http://digilib.unila.ac.id/id/eprint/88554> <http://purl.org/dc/terms/subject> <http://digilib.unila.ac.id/id/subject/330> .
<http://digilib.unila.ac.id/id/subject/332> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://www.w3.org/2004/02/skos/core#Concept> .
<http://digilib.unila.ac.id/id/subject/332> <http://www.w3.org/2004/02/skos/core#prefLabel> "332 Ekonomi keuangan" .
<http://digilib.unila.ac.id/id/eprint/88554> <http://purl.org/dc/terms/subject> <http://digilib.unila.ac.id/id/subject/332> .
<http://digilib.unila.ac.id/id/subject/336> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://www.w3.org/2004/02/skos/core#Concept> .
<http://digilib.unila.ac.id/id/subject/336> <http://www.w3.org/2004/02/skos/core#prefLabel> "336 Keuangan publik" .
<http://digilib.unila.ac.id/id/eprint/88554> <http://purl.org/dc/terms/subject> <http://digilib.unila.ac.id/id/subject/336> .