PENGARUH BOARD SIZE, BOARD DIVERSITY DAN FIRM SIZE TERHADAP INTEGRATED REPORTING PADA PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BEI TAHUN 2020-2022

Gavriella, Sherrys (2023) PENGARUH BOARD SIZE, BOARD DIVERSITY DAN FIRM SIZE TERHADAP INTEGRATED REPORTING PADA PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BEI TAHUN 2020-2022. Skripsi thesis, Universitas Tarumanagara.

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Abstract

ABSTRAK PENGARUH BOARD SIZE, BOARD DIVERSITY, DAN FIRM SIZE TERHADAP INTEGRATED REPORTING PADA PERUSAHAAN CONSUMER NON- CYCLICALS YANG TERDAFTAR DI BEI TAHUN 2020-2022 Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh board size, board diversity dan firm size terhadap integrated reporting pada perusahaan consumer non- cyclicals yang terdaftar di BEI tahun 2020-2022. Jumlah sampel yang digunakan dalam penelitian ini adalah sebanyak 26 perusahaan consumer non-cyclicals yang dipilih menggunakan metode purposive sampling. Pengumpulan data penelitian menggunakan Microsoft Office Excel. Pengolahan data dilakukan dengan menggunakan program Eviews 12 Student Version. Hasil dari penelitian ini menunjukkan bahwa board size dan firm size memiliki pengaruh positif terhadap integrated reporting, sedangkan board diversity tidak memiliki pengaruh terhadap integrated reporting. Kata kunci: board size, board diversity, firm size, integrated reporting Abstract: This study aims to determine the effect of board size, board diversity and firm size on integrated reporting in consumer non-cyclicals companies listed on Indonesia Stock Exchange in 2020-2022. The number of samples used in this research were 26 consumer non-cyclicals companies. Research data collection uses Microsoft Office Excel. Data processing was carried out using the Eviews 12 SV program. The results of this research show that board size and firm size have a positive influence on integrated reporting, while board diversity has no influence on integrated reporting. Keywords: board size, board diversity, firm size, integrated reporting

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 05 Aug 2024 06:58
Last Modified: 05 Aug 2024 06:58
URI: http://repository.untar.ac.id/id/eprint/43714

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