{"title":"公司治理机制、利益相关者压力和盈利能力对综合报告的影响","authors":"Lodovicus Lasdi, Elisabeth Listiyani Oematan","doi":"10.21512/jafa.v8i2.8292","DOIUrl":null,"url":null,"abstract":"This study aims to examine the effect of corporate governance mechanisms, stakeholder pressure, and profitability on integrated reporting, with firm size as a control variable. The research object used is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2017-2020 with purposive sampling method as a sample collection method. The data analysis technique used is multiple linear analysis. The results showed that independent commissioners and firm size had a positive effect on integrated reporting. Meanwhile, the audit committee has a negative effect on integrated reporting. In addition, stakeholder pressure and profitability are not proven to have an effect on integrated reporting.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"6 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, STAKEHOLDER PRESSURE, AND PROFITABILITY ON INTEGRATED REPORTING\",\"authors\":\"Lodovicus Lasdi, Elisabeth Listiyani Oematan\",\"doi\":\"10.21512/jafa.v8i2.8292\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to examine the effect of corporate governance mechanisms, stakeholder pressure, and profitability on integrated reporting, with firm size as a control variable. The research object used is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2017-2020 with purposive sampling method as a sample collection method. The data analysis technique used is multiple linear analysis. The results showed that independent commissioners and firm size had a positive effect on integrated reporting. Meanwhile, the audit committee has a negative effect on integrated reporting. In addition, stakeholder pressure and profitability are not proven to have an effect on integrated reporting.\",\"PeriodicalId\":151258,\"journal\":{\"name\":\"Journal of Applied Finance & Accounting\",\"volume\":\"6 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-05-09\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Applied Finance & Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.21512/jafa.v8i2.8292\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Applied Finance & Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21512/jafa.v8i2.8292","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, STAKEHOLDER PRESSURE, AND PROFITABILITY ON INTEGRATED REPORTING
This study aims to examine the effect of corporate governance mechanisms, stakeholder pressure, and profitability on integrated reporting, with firm size as a control variable. The research object used is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2017-2020 with purposive sampling method as a sample collection method. The data analysis technique used is multiple linear analysis. The results showed that independent commissioners and firm size had a positive effect on integrated reporting. Meanwhile, the audit committee has a negative effect on integrated reporting. In addition, stakeholder pressure and profitability are not proven to have an effect on integrated reporting.
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