Pengaruh Isu-Isu Keagenan Terhadap Tingkat Pengungkapan Integrated Reporting

Rico Salwasa Biaggi, M. (2023) Pengaruh Isu-Isu Keagenan Terhadap Tingkat Pengungkapan Integrated Reporting. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh isu isu keagenan terhadap tingkat pengungkapan integrated reporting dengan manajemen laba, debt maturity, dan tax avoidance sebagai variabel independen. Penelitian ini menggunakan variabel kontrol berupa ukuran perusahaan, leverage, dan profitabilitas. Variabel dependen yakni tingkat pengungkapan integrated reporting diukur dengan indeks tingkat pengungkapan integrated reporting sesuai dengan buku pedoman pelaksanaan Integrated Reporting di Indonesia. Penelitian ini menggunakan metode analisis regresi berganda. Adapun sampel penelitian adalah 253 perusahaan manufaktur di Bursa Efek Indonesia periode 2019-2021. Penelitian ini menghasilkan temuan bahwa debt maturity dan leverage berpengaruh positif terhadap tingkat pengungkapan integrated reporting. Di sisi lain tax avoidance dan ukuran perusahaan memiliki pengaruh negatif terhadap tingkat pengungkapan integrated reporting. Sedangkan manajemen laba dan profitabilitas tidak berpengaruh terhadap tingkat pengungkapan integrated reporting.

English Abstract

This study aims to determine the effect of agency issues on the level of integrated reporting disclosure with earnings management, debt maturity, and tax avoidance as independent variables. This study uses control variables in the form of firm size, leverage, and profitability. The dependent variable is the level of integrated reporting disclosure measured by the integrated report disclosure level index in accordance with the Integrated Reporting implementation guidebook in Indonesia. This study uses multiple regression analysis method. The research sample is 253 manufacturing companies on the Indonesia Stock Exchange for the 2019-2021 period. This study resulted in findings that debt maturity and leverage have a positive effect on the level of integrated report disclosure. On the other hand, tax avoidance and company size have a negative effect on the level of integrated report disclosure. While earnings management and profitability have no effect on the level of integrated report disclosure.

Item Type:	Thesis (Sarjana)
Identification Number:	052302
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Annisti Nurul F
Date Deposited:	17 May 2024 03:04
Last Modified:	17 May 2024 03:04
URI:	http://repository.ub.ac.id/id/eprint/219444

Text (DALAM MASA EMBARGO) M Rico Salwasa Biaggi.pdf Restricted to Registered users only Download (2MB)

Actions (login required)

View Item