Good Corporate Governance and Integrated Reporting Implementation of Rev. 4.0

Abstract

This study aims to analyze the implementation of integrated reporting associated with corporate governance. The research method used is quantitative with a total sample of 20 companies listed on the Indonesia Stock Exchange during the 2018-2020 period and uses a multiple regression analysis tool to test the hypotheses in this study. The results of the study show that corporate governance, which consists of indicators on the size of the board of directors, the number of audit committees and gender diversity, has an effect on the implementation of integrated reporting. Companies that have implemented integrated reporting in their annual reports show good corporate governance, so that governance can improve when companies implement integrated reporting in their annual reports. The results of this study can be used as input for the relevant regulators as a material consideration in making decisions regarding the implementation of the integrated reporting framework in Indonesia.