Title:
The Influence of Institutional Ownership, Composition of Independent Commissioners, and ROA on Integrated Reporting (Empirical Study of Food and Beverage Companies Listed on the Indonesian Stock Exchange in 2020-2022)

Authors:
Amirah Baraqbah, Putri Balqis Fahrianti Octaviany, Yessica Advensia Coselvi Putri, *Wukuf Dilvan Rafa, Indonesia

Abstract:

The purpose of this research was to obtain empirical evidence regarding the influence of the elements of Good Corporate Governance on Integrated Reporting. The elements of Good Corporate Governance were proxied to be Institutional Ownership, Composition of Independent Commissioners, and ROA 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 29 application. The population of this research are companies engaged in Food and Beverage listed on the Indonesia Stock Exchange for the period 2020-2022. A purposive sampling method was used to obtain a sample of 10 companies. The result of this research indicates that Institutional Ownership, Composition of Independent Commissioners, and ROA had a significant effect on Integrated Reporting.

DOI: https://doi.org/10.51505/IJEBMR.2024.8107