The Influence Of Leverage, Audit Committee, Company Size, Gender Diversity, And Institutional Ownership On Integrated Reporting

Abstract

This research looks into how factors like leverage, audit committee effectiveness, company size, gender diversity, and institutional ownership affect the extent to which companies disclose information through Integrated Reporting. Integrated reporting is a way for companies to share information that combines both financial and non-financial details. This helps to show how the company creates value over different time periods, like the short term, middle term, and long term, and makes it easier for people to understand the company's overall performance and impact. This study uses a quantitative method and relies on secondary data collected from the company's annual report, which is used as the sample for the research. Sample selection is done through purposive sampling based on the established criteria. The study used multiple linear regression to examine how each independent variable affected Integrated Reporting. The study's findings are likely to offer real-world evidence about the factors that affect how companies share information through Integrated Reporting. This research is also expected to help investment companies and stakeholders make better decisions. This study also helps build on existing knowledge about how companies are governed and how they report on their sustainability efforts.