Open AccessPengaruh Profitabilitas(ROA), Leverage, Borad Size, Gender Diversity, Dan Struktur Kepemilikan Terhadap Integrated Reporting
Author(s) -
Dwi Soegiarto,
Yeni Novianti,
Zamrud Mirah Delima
Publication year - 2022
Publication title -
jurnal keuangan dan bisnis/jurnal keuangan dan bisnis
Language(s) - English
Resource type - Journals
eISSN - 2580-1236
pISSN - 1693-8224
DOI - 10.32524/jkb.v20i1.413
Subject(s) - leverage (statistics) , profitability index , business , nonprobability sampling , gender diversity , sample (material) , population , sample size determination , accounting , corporate governance , econometrics , statistics , mathematics , finance , demography , chemistry , chromatography , sociology
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.