?url_ver=Z39.88-2004&rft_id=2151031017&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=%0D%0APENGARUH+DIVERSITAS+GENDER+DEWAN+DIREKSI+DAN+KOMITE+%0D%0AAUDIT+TERHADAP+PENGUNGKAPAN+INTEGRATED+REPORTING+%0D%0APADA+PERUSAHAAN+MANUFAKTUR+YANG+TERDAFTAR++%0D%0ADI+BEI+TAHUN+2021-2023&rft.creator=Erryna+%2C+Putri+Amanda&rft.subject=330+Ekonomi&rft.subject=335+Sistem+ekonomi+sosialis&rft.subject=339+Makroekonomi%2C+ekonomi+makro+dan+topik+terkait&rft.description=This+study+aims+to+analyze+the+effect+of+gender+diversity+in+the+board+of+directors%0D%0Aand+the+presence+of+an+audit+committee+on+the+level+of+integrated+reporting%0D%0Adisclosure+in+manufacturing+companies+listed+on+the+Indonesia+Stock+Exchange%0D%0A(IDX)+during+the+2021%E2%80%932023+period.+The+study+uses+companies'+annual+reports+as%0D%0Asecondary+data+and+applies+multiple+linear+regression+for+analysis.+The+results%0D%0Ashow+that+both+gender+diversity+and+the+audit+committee+have+a+positive+and%0D%0Asignificant+effect+on+integrated+reporting+disclosure.+These+findings+support+agency%0D%0Atheory%2C+which+posits+that+sound+corporate+governance+enhances+transparency+and%0D%0Areporting+accountability.+This+research+contributes+theoretically+to+the+literature%0D%0Aon+integrated+reporting+and+offers+practical+implications+for+companies+in%0D%0Aformulating+more+sustainable+and+informative+reporting+strategies.%0D%0A%0D%0AKeywords%3A+Integrated+reporting%2C+gender+diversity%2C+audit+committee%2C+firm+size.+%0D%0A%0D%0A+%0D%0APenelitian+ini+bertujuan+untuk+menganalisis+pengaruh+diversitas+gender+dewan%0D%0Adireksi+dan+komite+audit+terhadap+tingkat+pengungkapan+integrated+reporting+pada%0D%0Aperusahaan+manufaktur+sektor+aneka+industri+yang+terdaftar+di+Bursa+Efek+Indonesia%0D%0A(BEI)+selama+tahun+2021+hingga+2023.+Metode+penelitian+yang+digunakan+adalah%0D%0Akuantitatif%2C+sampel+penelitian+dipilih+menggunakan+metode+purposive+sampling+dan%0D%0Adiperoleh+sebanyak+105+data+perusahaan+dari+laporan+tahunan.+Analisis+data%0D%0Adilakukan+dengan+menggunakan+regresi+linear+berganda+diuji+menggunakan%0D%0Asoftware++SPSS+23.+Temuan+penelitian+ini+menunjukkan+bahwa+diversitas+gender%0D%0Adewan+direksi%2C+komite+audit%2C+dan+firm+size+memiliki+pengaruh+yang+positif+dan%0D%0Asignifikan+terhadap+pengungkapan+integrated+reporting.%0D%0A+%0D%0A%0D%0AKata+Kunci%3A+Diversitas+Gender%2C+Komite+Audit%2C+Firm+size%2C+Integrated+reporting.%0D%0A%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2025-06-05&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88772%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88772%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88772%2F3%2FSKRIPSI%2520FULL%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Erryna+%2C+Putri+Amanda++(2025)++PENGARUH+DIVERSITAS+GENDER+DEWAN+DIREKSI+DAN+KOMITE+AUDIT+TERHADAP+PENGUNGKAPAN+INTEGRATED+REPORTING+PADA+PERUSAHAAN+MANUFAKTUR+YANG+TERDAFTAR+DI+BEI+TAHUN+2021-2023.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F88772%2F