The Impact of Corporate Governance Mechanisms on Integrated Reporting with Corporate Size as A Moderation: Empirical Evidence of Public Entities in The Food and Beverage Sub-Sector in Indonesia, 2020 – 2024

Autor(s): Clarissa Fidelia, Dharma Tintri Ediraras, Lince Afri Yenny
DOI: 10.35760/ugefic.v8i1.191

Abstract

Stakeholder expectations for corporate reporting have increased due to globalization, financial crises, and regulatory reforms, driving the emergence of Integrated Reporting that integrates financial and non-financial information. This study examines the effect of Institutional Ownership, Independent Commissioners, Board of Directors, and Audit Committee on Integrated Reporting, with Company Size as a moderating variable. Using 70 purposively sampled annual reports, data were analyzed with panel regression and classical assumption tests using EViews. Results show the Board of Directors has no effect, Independent Commissioners and Institutional Ownership have a significant negative effect, while the Audit Committee has a significant positive effect. Company Size does not moderate the Board of Directors, but positively moderates Independent Commissioners and Institutional Ownership, and negatively moderates the Audit Committee.

Keywords

Company Size, Corporate Governance, Integrated Reporting

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References

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DOI: http://dx.doi.org/10.35760/ugefic.v8i1.191

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