%A THISYA AUDINA
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ANALISIS PENGARUH PENERAPAN CORPORATE GOVERNANCE 
TERHADAP  INTEGRATED REPORTING 
PADA PERUSAHAAN BADAN USAHA MILIK NEGARA YANG 
TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023
 
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This study aims to analyze the effect of Corporate Governance on Integrated Reporting
(IR) in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX)
during the 2019?2023 period. Corporate Governance is measured using three
indicators: Corporate Governance Perception Index (CGPI) score, the number of
board of directors, and the number of audit committee members. Integrated Reporting
is assessed based on the seven elements recommended by the International Integrated 
Reporting Council (IIRC). The sample was selected using purposive sampling,
resulting in 55 SOEs. The data were analyzed using multiple linear regression with the
aid of SPSS. The results show that CGPI and the board of directors have a positive and
significant effect on Integrated Reporting, while the audit committee has no significant
effect. These findings support agency theory, indicating that strong corporate
governance plays an essential role in promoting transparency and accountability in
reporting. The study implies the need to strengthen governance structures and 
encourages regulators to consider adopting IR as a future reporting standard.
 
Keywords: Corporate Governance, Integrated Reporting, CGPI, Board of Directors,
Audit Committee 


%D 2025
%C UNIVERSITAS LAMPUNG
%R 2151031011
%I FAKULTAS EKONOMI DAN BISNIS
%L eprints88554