ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI INTEGRATED REPORTING

KURNIANTO, AKBAR (2019) ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI INTEGRATED REPORTING. S1 thesis, Fakultas Ekonomi.

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Abstract

AKBAR KURNIANTO. Factors affecting integrated reporting. Faculty of Economics, Universitas Negeri Jakarta. 2019. Financial information as the main analytical tool, as well as the main responsibilities tools to investors, is felt unable to meet the demands of investors, especially non-financial information. Integrated reporting (IR) comes as an integrated report that combines financial and non-financial information into a report which able to present information comprehensively to its users. This study analyzes the effect of the audit firm size, stakeholder’s pressure, audit committee meetings, and audit committee authority on IR. Property, real eastate, and construction’s sector companies which listed in Indonesia Stock Exchange (IDX) selected as the object of this study due to its complexity of information. Through the purposive sampling technique selected 116 samples for 2016-2017 period processed with multiple liniear regression a using Eviews 8. The results shows that audit committee meetings and audit committee authority have positive and significant association to IR. This explain that the company will maximize IR practices if the audit committee has high frequency on its meetings. Also, expansion of authority from the audit committee will increase the quality of IR. Meanwhile, audit firm size and stakeholder’s pressure has been proven have no association on IR. Keywords: Integrated Reporting, Audit Firm Size, Audit Committee Meetings, Audit Committee Authority

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