Article Sidebar

Download
PDF
Statistic
Read Counter : 0 Download : 0

Downloads

Download data is not yet available.

Main Article Content

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis dampak mekanisme tata kelola korporasi terhadap kualitas pelaporan terintegrasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024, dengan fokus pada karakteristik dewan direksi, independensi tata kelola, dan struktur manajemen risiko.


Desain Penelitian dan Metodologi: Studi ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan. Sebanyak 51 perusahaan manufaktur dipilih melalui sampling purposif, dan data dianalisis menggunakan regresi data panel dengan perangkat lunak EViews versi 13. Variabel independen meliputi ukuran dewan direksi, keragaman gender di dewan direksi, independensi dewan komisaris, independensi komite audit, dan keberadaan komite manajemen risiko.


Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa ukuran dewan direksi dan keragaman gender tidak memiliki pengaruh yang signifikan terhadap kualitas pelaporan terintegrasi. Sebaliknya, kemandirian Dewan Komisaris dan keberadaan Komite Manajemen Risiko memiliki pengaruh positif dan signifikan. Menariknya, kemandirian komite audit menunjukkan pengaruh negatif dan signifikan, yang menyarankan bahwa kemandirian formal saja mungkin tidak menjamin pengawasan yang efektif dalam praktik pelaporan terintegrasi.


Implikasi: Temuan ini menyoroti pentingnya memperkuat kerangka kerja pengawasan tata kelola independen dan manajemen risiko untuk meningkatkan kualitas pelaporan, sekaligus memberikan wawasan bagi pembuat kebijakan, regulator, dan perusahaan dalam meningkatkan praktik tata kelola korporat serta mendorong penelitian lebih lanjut mengenai efektivitas tata kelola dan kualitas pelaporan.

Keywords

Corporate Governance Integrated Reporting Quality Board Size Board Independence Gender Diversity Audit Committee Independence Risk Management Committee

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Nola, P., & Vita Fitria Sari. (2026). Penerapan Mekanisme Corporate Governance Terhadap Kualitas Pelaporan Terintegrasi. Atestasi : Jurnal Ilmiah Akuntansi, 9(1), 232–246. https://doi.org/10.57178/atestasi.v9i1.2278
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Adams, C. A. (2015). The international integrated reporting council: A call to action. Critical Perspectives on Accounting, 27, 23–28. https://doi.org/10.1016/j.cpa.2014.07.001
  2. Ali, S., Naseem, M. A., Jiang, J., Rehman, R. U., Malik, F., & Ahmad, M. I. (2022). “How” and “When” CEO duality matter? Case of a developing economy. Sage Open, 12(3), 21582440221116110.
  3. Almashhadani, M., & Almashhadani, H. A. (2022). CEO duality and firm performance: A review from the Middle East perspective. International Journal of Business and Management Invention, 11(2), 55–60.
  4. Alzeban, A. (2020). The relationship between the audit committee, internal audit and firm performance. Journal of Applied Accounting Research, 21(3), 437–454.
  5. Amran, A., Lee, S. P., & Devi, S. S. (2014). The influence of governance structure and strategic corporate social responsibility toward sustainability reporting quality. Business Strategy and the Environment, 23(4), 217–235.
  6. Anggiafani, F., Alvia, L., Komalasari, A., & Puspita, H. E. (2025). Pengaruh Good Corporate Governance Terhadap Integrated Reporting Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi. Economics and Digital Business Review, 6(2), 37–55.
  7. Anggreni, N. K. A., Kepramareni, P., & ... (2024). Integritas Laporan Keuangan Beserta Faktor-Faktor Yang Mempengaruhinya (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek …. Kumpulan Hasil Riset …, 6(1), 90–111.
  8. Anizar, S., Anastasia, M., Rahman, A., & Yanti, J. B. (2022). Pengaruh Gender Terhadap Kualitas Laporan Keuangan Pada Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia. Owner, 7(1), 156–163. https://doi.org/10.33395/owner.v7i1.1366
  9. Anojan, V. (2024). Exploring the influence of corporate governance characteristics on integrated reporting. An Overview on Business, Management and Economics Research, 7(9), 136–149.
  10. Aprilia Damayanti, I Gusti Ketut Agung Ulupui, & Indah Muliasari. (2023). Pengaruh Corporate Governance Terhadap Integrated Reporting. Jurnal Akuntansi, Perpajakan Dan Auditing, 3(3), 744–765. https://doi.org/10.21009/japa.0303.12
  11. Arouri, M., Gomes, M., & Pukthuanthong, K. (2019). Corporate social responsibility and M&A uncertainty. Journal of Corporate Finance, 56, 176–198.
  12. Bacha, S., & Ajina, A. (2019). CSR performance and annual report readability: evidence from France. Corporate Governance, 20(2), 201–215. https://doi.org/10.1108/CG-02-2019-0060
  13. Bhaskar, R., Bansal, S., & Pandey, D. K. (2024). CEO duality and corporate social responsibility: A moderation effect of founder CEO. Research in International Business and Finance, 71, 102410.
  14. Colak, M., & Sarioglu, M. (2025). The Effect of Corporate Governance on the Quality of Integrated Reporting and ESG Risk Ratings. Sustainability, 17(11), 4868.
  15. Cooray, T., Gunarathne, A. D. N., & Senaratne, S. (2020a). Does corporate governance affect the quality of integrated reporting? Sustainability (Switzerland), 12(10). https://doi.org/10.3390/su12104262
  16. Cooray, T., Gunarathne, A. D. N., & Senaratne, S. (2020b). Does corporate governance affect the quality of integrated reporting? Sustainability, 12(10), 4262.
  17. Dragomir, V. D., & Dumitru, M. (2023). Does corporate governance improve integrated reporting quality? A meta-analytical investigation. Meditari Accountancy Research, 31(6), 1846–1885.
  18. Elshandidy, T. (2022). The impact of corporate governance on the quality of integrated reporting: International evidence. The Journal of Asian Finance, Economics and Business, 9(6), 127–137.
  19. Erin, O., & Adegboye, A. (2022). Do corporate attributes impact integrated reporting quality? An empirical evidence. Journal of Financial Reporting and Accounting, 20(3/4), 416–445.
  20. Fariha, R., Hossain, M. M., & Ghosh, R. (2022). Board characteristics, audit committee attributes and firm performance: empirical evidence from emerging economy. Asian Journal of Accounting Research, 7(1), 84–96.
  21. Febiola Wijaya, & Fitri Agustina. (2021). Pengaruh Elemen-Elemen Good Corporate Governance Terhadap Integrated Reporting (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2019). Technobiz, 4(2), 1–8.
  22. Giannarakis, G. (2014). Corporate governance and financial characteristic effects on the extent of corporate social responsibility disclosure. Social Responsibility Journal, 10(4), 569–590. https://doi.org/10.1108/SRJ-02-2013-0008
  23. Ha, H. H. (2022). Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies. Cogent Business & Management, 9(1), 2119827.
  24. Hichri, A. (2022). Corporate governance and integrated reporting: evidence of French companies. Journal of Financial Reporting and Accounting, 20(3/4), 472–492.
  25. IIRC. (2021). < IR > Framework. Iirc, January, 58. https://integratedreporting.org/wp-content/uploads/2021/01/InternationalIntegratedReportingFramework.pdf
  26. Iqbal, M. A., Rouf Sarkar, M. A., Alharthi, M., Ebn Jalal, M. J., & Rahman, M. N. (2025). Effect of integrated reporting quality disclosure on cost of equity capital in developed markets: Exploring the moderating role of corporate governance quality. PLoS One, 20(6), e0324147.
  27. Jasman, J., Wijayanti, I., Mawardi, R., & Wibisono, O. (2023). The Effect of Board Size, Board Independence, Board Diversity and CSR Committee on Sustainability Reporting. Journal of Economics, Finance and Management Studies, 6(11).
  28. Jerubet, S., Chepng’eno, W., & Tenai, J. (2017). Effects of audit committee characteristics on quality of financial reporting among firms listed in nairobi securities exchange, Kenya. International Journal of Economics, Commerce and Management, V(1), 553–569. http://ijecm.co.uk/wp-content/uploads/2017/01/5129.pdf
  29. Lutfiani, A. P., Fatah, K., & Hudaya, F. (2024). Voluntary disclosure with the International Integrated Reporting Council (IIRC) framework and value relevance. Journal of Accounting and Investment, 25(1), 311–327. https://doi.org/10.18196/jai.v25i1.19786
  30. McLaughlin, C., Armstrong, S., Moustafa, M. W., & Elamer, A. A. (2021). Audit committee diversity and corporate scandals: evidence from the UK. International Journal of Accounting & Information Management, 29(5), 734–763.
  31. Mnif Sellami, Y., & Cherif, I. (2020). Female audit committee directorship and audit fees. Managerial Auditing Journal, 35(3), 398–428.
  32. Naylufar, I., & Syafrudiin, M. (2023). Pengaruh Ukuran Dewan Komisaris, Keragaman Kognitif Dewan Komisaris, dan Komite Audit Terhadap Pelaporan Terintegrasi (Studi Empiris Pada Perusahaan yang Terdaftar di Indeks Sri Kehati Tahun 2017-2021). Diponegoro Journal of Accounting, 12(2), 1–15.
  33. Nompa, E. R., Donaldchian, P., & Larum, K. (2025). Good Corporate Governance dan Integritas Laporan Keuangan : Studi Kualitas. 2(2), 10–17.
  34. Pane, J. F. R., & Nainggolan, Y. A. (2024). Board Characteristics And ESG Performance: An Empirical Study Of Public Companies In Indonesia. Syntax Literate; Jurnal Ilmiah Indonesia, 9(11), 6217–6234.
  35. Permana, S., & Jahroh, S. (2023). The effect of good corporate governance on company value moderated by integrated reporting. Jurnal Aplikasi Bisnis Dan Manajemen (JABM), 9(3), 805.
  36. Raimo, N., de Nuccio, E., & Vitolla, F. (2022). Corporate governance and environmental disclosure through integrated reporting. Measuring Business Excellence, 26(4), 451–470.
  37. Roiston, T. A., & Harymawan, I. (2022). CEO Duality, Ownership, and Readability of Financial Statement Footnotes: Some Evidence from Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 9(2), 149–168. https://doi.org/10.24815/jdab.v9i2.25569
  38. Salukh, A., & Soewarno, N. (2022). Financial Reporting Quality: The Effectiveness of the Corporate Governance Quality Evidence from Indonesia. Journal of Economics, Finance and Accounting Studies, 4(4), 51–61. https://doi.org/10.32996/jefas.2022.4.4.6
  39. Sarea, D. A. (2020). The impact of audit committee characteristics on the performance: Evidence from Jordan. Available at SSRN 3648194.
  40. Studies, F. (2022). Reporting Quality of Indonesian Listed Firms : Moderating. 8055, 252–274. https://doi.org/10.34109/ijefs.
  41. Sugihani, N., & Wijayanti, R. (2022). Pengungkapan Integrated Reporting: Keterlibatan Stakeholder Dan Mekanisme Corporate Governance. Jurnal Ilmiah Akuntansi Dan Keuangan., 4(6), 2135–2148.
  42. Suttipun, M., & Bomlai, A. (2019). The Relationship Between Corporate Governance And Integrated Reporting: Thai Evidence. International Journal of Business & Society, 20(1).
  43. Teguh Kusuma Putra, T. K. P. (2024). Pengaruh Komisaris Independen, Komite Audit Dan Dewan Direksi Terhadap Integritas Laporan Keuangan Pada Perusahaan Yang Terdaftar LQ45 (Studi Kasus Tahun 2019-2023). UNDARIS.
  44. Turner, K., & Kim, Y. (2024). Problems of the US Recycling Programs: What Experienced Recycling Program Managers Tell. In Sustainability (Vol. 16, Issue 9). https://doi.org/10.3390/su16093539
  45. Ulupui, I. G. K. A., Gurendrawati, E., Pahala, I., & Murdayanti, Y. (2021). The Moderating Role Of Board Size In the Association Of Stakeholder Engagement on Integrated Reporting Disclosure. Academy of Accounting and Financial Studies Journal, 25, 1–10.
  46. Vitolla, F., Raimo, N., & Rubino, M. (2020). Board characteristics and integrated reporting quality: an agency theory perspective. Corporate Social Responsibility and Environmental Management, 27(2), 1152–1163. https://doi.org/10.1002/csr.1879
  47. Wang, R., Zhou, S., & Wang, T. (2020). Corporate governance, integrated reporting and the use of credibility-enhancing mechanisms on integrated reports. European Accounting Review, 29(4), 631–663.
  48. Wijethilake, C., & Ekanayake, A. (2020). CEO duality and firm performance: The moderating roles of CEO informal power and board involvements. Social Responsibility Journal, 16(8), 1453–1474.
  49. Wong, K. H., Jaafar, H., & Ling, L. S. (2023). The Influence of Board Characteristics on Integrated Reporting Disclosure among Public Listed Companies in Malaysia. International Journal of Academic Research in Accounting, Finance and Management Sciences, 13(3), 27–45. https://doi.org/10.6007/ijarafms/v13-i3/17928
  50. Yuda, P. A. K., Arizona, I. P. E., & Pradnyawati, S. O. (2024). Pengaruh Kualitas Audit, Financial Distress, Komite Audit, Komisaris Independen Dan Kepemilikan Institusional Terhadap Integritas Laporan Keuangan Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2020-2022. Kumpulan Hasil Riset Mahasiswa Akuntansi, 6(3), 641–654.