DETERMINAN TINGKAT KETERPENUHAN LAPORAN TERINTEGRASI: BUKTI EMPIRIS EMITEN LQ45 INDONESIA, 2021–2023
DOI:
https://doi.org/10.32477/jrabi.v5i4.1257Keywords:
Kualitas Audit, Ukuran Perusahaan, Pengungkapan CSR, Pelaporan Terintegrasi, Profitabilitas.Abstract
Tujuan penelitian ini adalah menguji pengaruh ukuran perusahaan, profitabilitas, kualitas audit, dan tingkat pengungkapan CSR terhadap tingkat keterpenuhan Integrated Reporting (IR). Metodologi yang digunakan bersifat kuantitatif dengan sampel 40 perusahaan LQ45 terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Pemilihan sampel menggunakan purposive sampling dan analisis dilakukan melalui regresi linier berganda dengan bantuan EViews. Hasil menunjukkan keempat variabel tersebut berpengaruh positif terhadap keterpenuhan IR. Kontribusi penelitian adalah memperluas literatur determinan IR dalam konteks pasar modal berkembang, menyediakan bukti terkini berbasis data publik, serta menawarkan kerangka empiris yang dapat direplikasi lintas sektor dan periode. Secara praktis, temuan memberi rujukan bagi perusahaan, regulator, dan investor dalam merancang kebijakan dan mengevaluasi kualitas IR.
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