2022
DOI: 10.55324/iss.v1i8.183
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The Influence of Corporate Governance on Integrated Reporting Disclosure Moderated by Type Auditor

Abstract: The company's financial and non-financial statement information is likely to boost IRD's influence. Indonesia has not established guidelines for integrated reporting because it is still a novel concept for businesses and requires voluntary disclosure. The objective of this research is to the influence of independent board members, the board size, the female board, and the type of auditor on independent board members as a moderating variable on IRD. The sample in this study was the LQ45 Non-Banking on Indonesia… Show more

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Cited by 2 publications
(2 citation statements)
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“…According to agency theory, boards of commissioners need mechanisms to monitor and control the actions of directors. There was evidence that firms with higher independent commissioners' proportion have disclosed more information (Afifah & Surwanti, 2022). This is due to the independent commissioners doing their monitoring function properly.…”
Section: Corporate Governance Mechanism and Disclosurementioning
confidence: 95%
“…According to agency theory, boards of commissioners need mechanisms to monitor and control the actions of directors. There was evidence that firms with higher independent commissioners' proportion have disclosed more information (Afifah & Surwanti, 2022). This is due to the independent commissioners doing their monitoring function properly.…”
Section: Corporate Governance Mechanism and Disclosurementioning
confidence: 95%
“…This allowed the auditor to be more likely to detect fraud. Afifah et al (2022) defined the audit report lag as the period required by the auditor to perform the audit procedure of a company's financial statements. The audit is a long-term activity, sometimes there may be a postponement of the announcement of income and presentation of financial statements.…”
Section: Introductionmentioning
confidence: 99%