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Journal Of World Science
Published by Riviera Publishing
ISSN : 28288726     EISSN : 28289307     DOI : https://doi.org/10.58344/jws.v1i1.1
Core Subject : Economy, Health, Science, Social, Engineering,
Computer Science & IT Economics, Econometrics & Finance Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences
Journal Of World Science is a scientific journal in the form of research and can be accessed openly. This journal is published monthly by CV Riviera Publishing. Journal of World Science provides a means for ongoing discussion of relevant issues that fall within the focus and scope of the journal that can be empirically examined. The journal publishes research articles covering all aspects of social sciences, ranging from Management, Education, Economics, Culture, Law, Engineering sciences, Social and Sains that belong to the social context.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
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Search results for , issue "Vol. 1 No. 5 (2022): Journal World of Science" : 1 Documents clear
The Influence Of Corporate Governance On Integrated Reporting Disclosure Moderated By Type Auditor Hasnaul Afifah
Journal World of Science Vol. 1 No. 5 (2022): Journal World of Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/jws.v1i5.34

Abstract

The objective of this research is to the influence of independent board members, board size, female board, type of auditor to independent board members as a moderating variable on IRD The sample in this study was the LQ45 Non-Banking on Indonesia Stock Exchange in 2016-2020 period with a purposive sampling technique. The analytical tool used was Eviews 10 (x64). The result is independent board members have a positive effect and negative significant on IRD, board size have a positive effect on IRD, female board have a no effect on IRD, and type of auditor no strengthens independent board members on IRD

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