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All Journal Ekobisman : Jurnal Ekonomi Bisnis Manajemen
liana, sherry
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Economics, Econometrics & Finance Social Sciences

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PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS TERHADAP INTEGRATED REPORTING DENGAN AUDITOR EKSTERNAL SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2014-2018) liana, sherry; JMV Mulyadi; Supriyadi, Edy
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 4 No 3 (2020): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jeko.v4i3.1419

Abstract

This study aims to examine and analyze the effect of company size, institutional ownership and profitability on Integrated Reporting with external auditors as a moderating variable. The sample used was a real estate sector manufacturing company listed on the Indonesia Stock Exchange in 2014-2018. The research method used is a quantitative method and is processed using the Eveiews application 10. The results show that company size and institutional ownership have a significant effect on Integrated Reporting, while profitability variables have no significant effect on Integrated Reporting. The results of company size variables that are moderated by external auditors have a significant effect on Integrated Reporting, while institutional ownership variables and profitability that are moderated by external auditors have no significant effect.
Co-Authors Edy Supriyadi JMV Mulyadi