The Effect of Managerial Ownership, Audit Committee, Gender of the Board of Directors and Commissioners on the Quality of Integrated Reports

Dewi Wahyuni; Nadirsyah; Nuraini

doi:10.59890/ijbmp.v4i1.123

Authors

Dewi Wahyuni Syiah Kuala University
Nadirsyah Syiah Kuala University
Nuraini Syiah Kuala University

DOI:

https://doi.org/10.59890/ijbmp.v4i1.123

Keywords:

Quality of Integrated Reporting, Managerial Ownership, Audit Committee, Gender Diversity

Abstract

This study aims to examine the influence of managerial ownership, audit committee, and gender of the board of directors and commissioners on the quality of integrated reports. This study uses companies listed on the Indonesia Stock Exchange, classified as companies that use integrated reports for their annual financial statements, and includes 149 observations. The results show that managerial ownership has a positive effect on the quality of integrated reports, audit committees have a positive effect on the quality of integrated reports, board of directors has a positive impact on the quality of integrated reports, and board of commissioners has a positive effect on the quality of integrated reports

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