ANALISIS PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP INTEGRATED REPORTING PADA PERUSAHAAN BADAN USAHA MILIK NEGARA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023

AUDINA, 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, UNIVERSITAS LAMPUNG.

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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)

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

Jenis Karya Akhir:	Skripsi
Subyek:	300 Ilmu sosial > 330 Ekonomi 300 Ilmu sosial > 330 Ekonomi > 332 Ekonomi keuangan 300 Ilmu sosial > 330 Ekonomi > 336 Keuangan publik
Program Studi:	FAKULTAS EKONOMI DAN BISNIS (FEB) > Prodi S1-Akuntansi
Pengguna Deposit:	2301628691 . Digilib
Date Deposited:	13 Jun 2025 04:16
Terakhir diubah:	13 Jun 2025 04:16
URI:	http://digilib.unila.ac.id/id/eprint/88554

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