THE ROLES OF GOOD CORPORATE GOVERNANCE AND AUDIT QUALITY ON INTEGRATED REPORTING DISCLOSURE IN FINANCIAL SECTORS COMPANIES IN INDONESIA

Abstract

The development of companies reporting have been developing in order to meet stakeholders expectations on an accurate and actual information. Integrated reporting is developed to provide an integrated information on companies that included both financial and non – financial data. The regulation of integrated reporting implementation in Indonesia is voluntary despite its ability to improve company reporting. This study looks at the roles of good corporate governance that include board directors size, proportion of independent commissioners, and board gender diversity, along with audit quality on integrated reporting disclosure. This study used three year secondary data of financial sectors companies from 2019 – 2021 using Structural Equation Modeling – Partial Least Square (SEM-PLS) by SmartPLS 4.0 software. The results show that board director size, board directors gender diversity, and audit quality significantly effect integrated reporting disclosure in company annual report. This result also show that board commissioners independence does not significantly affect integrated reporting disclosure.