?url_ver=Z39.88-2004&rft_id=2151031018&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=+%0D%0APENGARUH+GOOD+CORPORATE+GOVERNANCE+TERHADAP%0D%0APENGUNGKAPAN+INTEGRATED+REPORTING+DI+INDONESIA+%0D%0ADENGAN+UKURAN+PERUSAHAAN+SEBAGAI+VARIABEL%0D%0APEMODERASI+&rft.creator=Fidia+%2C+Anggiafani&rft.subject=330+Ekonomi&rft.subject=331+Ekonomi+perburuhan%2C+tenaga+kerja&rft.subject=332+Ekonomi+keuangan&rft.description=Penelitian+ini+bertujuan+untuk+menganalisis+pengaruh+Good+Corporate+Governance(GCG)+terhadap+pengungkapan+Integrated+Reporting+(IR)+dengan+ukuranperusahaan+sebagai+variabel+moderasi.+Studi+ini+dilakukan+pada+perusahaan+yang%0D%0Amemenuhi+kriteria+Corporate+Governance+Perception+Index+(CGPI)+pada+periode2019%E2%80%932023.+Sampel+penelitian+mencakup+11+perusahaan+yang+secara+konsistenmengikuti+CGPI+dan+menerbitkan+laporan+tahunan+di+Bursa+Efek+Indonesia+(BEI)selama+periode+penelitian.+Metode+analisis+data+yang+digunakan+meliputi+analisisstatistik+deskriptif%2C+uji+asumsi+klasik%2C+analisis+regresi+linear+berganda%2C+moderated%0D%0Aregression+analysis+(MRA)%2C+serta+uji+hipotesis+(uji+t)+dengan+menggunakan+SPSSversi+26.+Hasil+penelitian+menunjukkan+bahwa+GCG+berpengaruh+positif+terhadappengungkapan+IR%2C+Selain+itu%2C+ukuran+perusahaan+berperan+sebagai+variabelmoderasi+yang+memperkuat+hubungan+antara+GCG+dan+IR%2C+di+mana+perusahaandengan+ukuran+lebih+besar+memiliki+lebih+banyak+sumber+daya+untuk+meningkatkan%0D%0Akualitas+pengungkapan+informasi.+Sementara+itu%2C+profitabilitas+tidak+menunjukkanpengaruh+yang+signifikan+terhadap+kualitas+IR.+Temuan+ini+menegaskan+pentingnyapenerapan+GCG+dalam+meningkatkan+transparansi+dan+akuntabilitas+perusahaan.+%0D%0A%0D%0AKata+Kunci%3A+Good+Corporate+Governance%2C+Corporate+Governance+Perception%0D%0AIndex%2C+Integrated+Reporting%2C+Ukuran+Perusahaan%2C+Profitabilitas.%0D%0A%0D%0AThis+study+aims+to+analyze+the+effect+of+Good+Corporate+Governance+(GCG)+on%0D%0AIntegrated+Reporting+(IR)%2C+with+firm+size+as+a+moderating+variable.+The+research%0D%0Awas+conducted+on+companies+that+met+the+Corporate+Governance+Perception+Index%0D%0A(CGPI)+criteria+from+2019+to+2023.+The+sample+consists+of+11+companies+that%0D%0Aconsistently+participated+in+CGPI+and+published+their+annual+reports+on+the%0D%0AIndonesia+Stock+Exchange+(IDX)+during+the+study+period.+Data+analysis+methods%0D%0Ainclude+descriptive+statistical+analysis%2C+classical+assumption+tests%2C+multiple+linear%0D%0Aregression+analysis%2C+moderated+regression+analysis+(MRA)%2C+and+hypothesis+testing%0D%0A(t-test)%2C+using+SPSS+version+26.+The+results+indicate+that+GCG+positively+influences%0D%0AIR+disclosure.+Additionally%2C+firm+size+serves+as+a+moderating+variable+that%0D%0Astrengthens+the+relationship+between+GCG+and+IR%2C+where+larger+companies+have%0D%0Amore+resources+to+enhance+the+quality+of+information+disclosure.+Meanwhile%2C%0D%0Aprofitability+does+not+show+a+significant+impact+on+IR+quality.+These+findings%0D%0Aemphasize+the+importance+of+GCG+implementation+in+improving+corporate%0D%0Atransparency+and+accountability.%0D%0A%0D%0AKeywords%3A+Good+Corporate+Governance%2C+Corporate+Governance+Perception%0D%0AIndex%2C+Integrated+Reporting%2C+Firm+Size%2C+Profitability.%0D%0A+&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2025-04-21&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88727%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88727%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88727%2F3%2FSKRIPSI%2520FULL%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Fidia+%2C+Anggiafani++(2025)++PENGARUH+GOOD+CORPORATE+GOVERNANCE+TERHADAP+PENGUNGKAPAN+INTEGRATED+REPORTING+DI+INDONESIA+DENGAN+UKURAN+PERUSAHAAN+SEBAGAI+VARIABEL+PEMODERASI.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F88727%2F