MEKANISME GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN INTEGRATED REPORTING

Dewi Rejeki; Ayu Puspitaningtyas

doi:10.55122/jabisi.v7i2.2382

Authors

Dewi Rejeki Universitas Krisnadwipayana
Ayu Puspitaningtyas Universitas Krisnadwipayana

DOI:

https://doi.org/10.55122/jabisi.v7i2.2382

Keywords:

Good Corporate Governance, Integrated Reporting, Mekanisme Tata Kelola Perusahaan, Transparansi, Pengungkapan Laporan Terintegrasi

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) terhadap Integrated Reporting (IR) pada perusahaan yang tergabung dalam indeks LQ45 di Bursa Efek Indonesia periode 2020–2023. Variabel GCG diproksikan melalui komite audit, komisaris independen, kepemilikan institusional, dan kepemilikan manajerial. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik purposive sampling sehingga diperoleh 12 perusahaan sebagai sampel dengan total 48 observasi. Teknik analisis data menggunakan regresi linier berganda dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa mekanisme GCG memiliki peran penting dalam meningkatkan transparansi dan kualitas pelaporan perusahaan melalui Integrated Reporting. Penelitian ini memberikan kontribusi teoritis dalam pengembangan literatur GCG dan IR serta implikasi praktis bagi perusahaan dan regulator dalam mendorong pelaporan yang lebih terintegrasi dan berkelanjutan.

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