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
- Authors
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Firdaus Abdul Rahman
Faculty Economics and Business, Islamic University of Riau, Pekanbaru 28289, Indonesia
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Sandicha Dwi Ramadhan
Faculty Economics and Business, Islamic University of Riau, Pekanbaru 28289, Indonesia
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Dian Saputra
Faculty Economics and Business, Islamic University of Riau, Pekanbaru 28289, Indonesia
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- Keywords:
- Integrated Reporting, Integrated Thinking, Political Connection, Corporate Governance
- Abstract
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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.
- References
- Downloads
- Published
- 2024-03-24
- Section
- 9th ASIA Internatational Confernece 2023
- License
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Copyright (c) 2024 Asia Proceedings of Social Sciences
This work is licensed under a Creative Commons Attribution 4.0 International License.
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