The Effect of Female Directors, Board Size, Independent Commissioners and Quality of Earnings Ratio on the Integrated Reporting Quality with Political Connection as a Moderating Variable

Abstract

The aims of this research are to examine the relationship between female directors, board size, independent commissioners, quality of earnings ratio on the quality of integrated reporting. In addition, this research also investigates how political connections moderate the effects of these variables on integrated reporting quality. The data was collected from annual reports of non-cyclical consumer goods companies listed on the IDX between 2019 and 2022. The analysis indicates that only the size of the board of commissioners had a significant effect on the quality of integrated reporting, while other variables show an insignificant effects on the quality of integrated reporting. However, the test results show that politically connected companies exhibit a stronger influence of female directors and board size on integrated reporting quality. With the results of this study, it is expected to contribute to a broader understanding of integrated reporting, so that it can help the development of integrated reporting.