Jurnal Keuangan dan Bisnis
Vol. 20 No. 1 (2022): Jurnal Keuangan dan Bisnis Volume 20 Nomor 1 Maret 2022

Pengaruh Profitabilitas(ROA), Leverage, Borad Size, Gender Diversity, Dan Struktur Kepemilikan Terhadap Integrated Reporting

Dwi Soegiarto (Universitas Muria Kudus)
Yeni Novianti (Universitas Muria Kudus)
Zamrud Mirah Delima (Universitas Muria Kudus)



Article Info

Publish Date
28 Jun 2022

Abstract

Integrated Reporting is a concise communication about the company's strategy, governance, prospects, performance that leads to the external environment in order to create short, medium and long term value. This study aims to determine the effect of profitability (ROA), Leverage, Board Size, Gender Diversity, and Ownership Structure on Integrated Reporting. The data tested is secondary data. This type of research is quantitative with multiple linear regression data analysis techniques using the SPSS 25 application. The population of this study are companies engaged in banking services listed on the IDX for the period 2017-2020. Purposive sampling method was used to produce a sample of 63 samples. The results of this study indicate that leverage has a positive effect on integrated reporting while profitability (ROA), size of the board of directors, gender diversity and ownership structure have no effect on integrated reporting.

Copyrights © 2022






Journal Info

Abbrev

jkb

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Keuangan dan Bisnis: Jurnal Keuangan dan Bisnis terbit secara berkala dua kali setahun yaitu bulan Maret dan Oktober. Jurnal Keuangan dan Bisnis bertujuan untuk menyediakan forum penyebaran aplikasi teori dan penelitian di semua bidang Ekonomi, Manajemen dan Akuntansi , termasuk tetapi tidak ...