Laurentsia, Jennifer (2023) PENGARUH BOARD INDEPENDENCE, ACTIVITY OF BOARD, FIRM SIZE, DAN INSTITUTIONAL OWNERSHIP TERHADAP INTEGRATED REPORTING (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022). Skripsi thesis, Universitas Tarumanagara.
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Abstract
Tujuan dari penelitian ini ialah untuk memperoleh bukti empiris mengenai pengaruh board independence, activity of the board, firm size, dan institutional ownership terhadap integrated reporting pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Dengan menggunakan sampel sebanyak 28 perusahaan dari total 48 perusahaan pertambangan yang dipilih melalui metode purposive sampling, penelitian ini menerapkan analisis regresi linear berganda dan memproses data menggunakan software Excel dan Eviews 12. Hasil penelitian menunjukkan bahwa board independence memiliki pengaruh negatif signifikan terhadap integrated reporting. Selain itu, activity of board dan firm size memiliki pengaruh positif terhadap integrated reporting. Sebaliknya, institutional ownership tidak memiliki pengaruh terhadap integrated reporting. Kata kunci: Board Independence. Activity of Board, Firm Size, Institutional Ownership, Integrated Reporting. The aim of this research is to acquire empirical proof concerning the impact of board independence, activity of the board, firm size, and institutional ownership on integrated reporting within mining companies listed on the Indonesia Stock Exchange (IDX) throughout the 2020-2022 period. Utilizing a sample of 28 companies from a total of 48 mining companies selected through purposive sampling, the study applies multiple linear regression analysis and processes the data using Excel and Eviews 12 software. The research findings indicate that board independence has a significant negative effect on integrated reporting. Additionally, activity of the board and firm size demonstrates a positive effect on integrated reporting. In contrast, institutional ownership does not have a significant influence on integrated reporting. Keywords: Board Independence. Activity of Board, Firm Size, Institutional Ownership, Integrated Reporting.
| Item Type: | Thesis (Skripsi) |
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| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 05 Aug 2024 08:00 |
| Last Modified: | 05 Aug 2024 08:00 |
| URI: | http://repository.untar.ac.id/id/eprint/43665 |
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