Purposive Sampling Research Articles

International and internal migration and the subjective wellbeing of wives left behind in Ghana

AbstractHusbands' labour migration has ramifications for significant family members, particularly wives left behind. However, limited studies have been conducted to examine the impacts of husbands' migration on women left behind married to international and internal migrants. Drawing on a purposive sampling survey of 298 Ghanaian women (international = 129 and internal = 169) in the Volta Region, we assessed their subjective wellbeing using three dimensions: self‐reported health, self‐reported satisfaction with life, and self‐reported happiness. The results from t‐tests show that on average, international women left behind have higher perceived health (3.72), perceived happiness (3.82) and satisfaction with life (3.19). Results from the multivariable binary logistic regression analyses reveal that while no variables predict self‐reported health for international women left behind, high frequency of communication is statistically associated with internal women left behind self‐assessed health. International women left behind who lived in nuclear households and internal women left behind who reported high wealth quintiles were both statistically associated with satisfaction with life, respectively. While demographic factors (age and duration of marriage) were significant predictors of happiness for international women left behind, neighbourhood type and frequency of communication predicted happiness for internal women left behind. The differences in variables predicting each of the subjective wellbeing dimensions demonstrate the concept's multidimensionality. It also highlights factors influencing subjective wellbeing outcomes of women left behind are not solely due to their husbands' migration. The policy implications of this study are highlighted.

The Effect of Mergers and Acquisitions on the Financial Performance Companies listed on the Indonesia Stock Exchange for the 2020-2022 period

This research aims to determine the effect of mergers and acquisitions on company financial performance in companies listed on the Indonesia Stock Exchange. The data collection method used in this research is a purposive sampling technique, based on existing criteria, there are 30 sample companies. The company's financial performance is measured using financial ratios, namely: Return On Assets (ROA), Current Ratio (CR) and Debt To Asset Ratio (DAR). The analytical method used in this research is the T-test difference analysis and the Wilcoxon signed rank test. The research results show that companies that carry out mergers and acquisitions in 2020-2022 with an average period of 1 year before and 1 year after the merger and acquisition show that there is no difference in profitability as indicated by Return On Assets (ROA), liquidity as indicated by Current Ratio (CR), solvency shown by Debt To Asset Ratio (DAR), before and after mergers and acquisitions. This research was conducted incompanies that carry out mergers and acquisitions in 2020-2022 and are listed on the Indonesian Stock Exchange. This study provides an in-depth understanding of how mergers and acquisitions affect the financial performance of companies in the Indonesian capital market. Therefore, stakeholders such as investors, company managers, regulators and academics can gain a better understanding of the impact of merger and acquisition activities on the Indonesian economy. There has been no research regarding the effect of mergers and acquisitions on financial performance in the 2020-2022 period in Indonesia. This knowledge gap is the reason for conducting this research.

Exploring the Lived Experiences of Family Caregivers Who Provided End-of-Life Care to Hemodialysis Patients: A Phenomenological Study in Iran

Background: Providing end-of-life care involves offering care and support to patients with advanced incurable diseases who are in their final stages of life. Family caregivers of these patients often dedicate substantial time to their care, which can significantly impact their physical and psychological well-being. Objectives: This study aimed to explore the lived experiences of family caregivers providing care for hemodialysis patients at the end of life. Methods: This qualitative study employed a descriptive phenomenological design. To ensure information-rich samples, nine family caregivers of hemodialysis patients at the end of life were selected from two dialysis centers using a purposive sampling method. Data collection involved conducting in-depth, semi-structured, face-to-face interviews, which were digitally recorded for accuracy. Analysis was conducted using van Kaam's seven-step method. Results: Nine family caregivers, including 3 men and 6 women, participated in this study. They had a mean age of 59.44 years, and on average, they had been caring for their patients for 6.33 years. Four main themes and twelve sub-themes emerged from the analysis of the interviews. These themes, as well as their sub-themes, were: (1) complex care (individual-social struggles and healthcare hurdles); (2) care as an opportunity for skill development (experience of spirituality and development of mental capacity); (3) care as a chain of caregivers (ignorance of the caregiver, lifestyle adjustments, persistent concerns, questioning circumstances, and mental strain due to prolonged care); and (4) moments of misfortune (emotional exhaustion from witnessing the patient's physical deterioration, a sense of helplessness regarding the patient's mental and cognitive state, and a sense of helplessness regarding the patient's mental and cognitive state). Conclusions: Caregivers expressed a spectrum of both positive and negative experiences. While some viewed their role as fostering intellectual growth and development, others described feelings of confinement, entrapment, and sacrifice. Further comprehensive research is required to determine the factors contributing to this diversity of perspectives.

Factors Influencing the Career Advancement of Malaysian Women Homepreneurs on the TikTok Platform

Entrepreneurship significantly contributes to economic growth, with recent studies highlighting the rise of female entrepreneurs who challenge traditional business roles by becoming "homepreneurs." The current research focuses on Malaysian women homepreneurs using TikTok, a platform that has transformed from entertainment to a vital business tool, facilitating unique career advancement opportunities. This study aims to explore the impact of digital marketing skills, product quality, customer engagement, and understanding of TikTok's algorithm on the career advancement of Malaysian women homepreneurs. In the quantitative study focusing on the career advancement of Malaysian women homepreneurs using TikTok, the methodology incorporated structured questionnaires to assess the relationships between key variables. The data was collected from 400 participants via Google Forms, leveraging a purposive sampling technique to ensure a representative sample of women homepreneurs active on TikTok. The statistical analysis revealed that while digital marketing skills and customer engagement did not significantly impact career advancement on TikTok, a thorough understanding of the platform's algorithm was strongly associated with career progression. Conversely, the results indicate that product quality was negatively significant in driving career advancement for Malaysian women homepreneurs on TikTok. This study highlights the need for targeted strategies focusing on product excellence and deep comprehension of platform algorithms to effectively leverage TikTok for career development.

Psychometric Properties of the Arabic Version of Interactive Breastfeeding Scale

Objective: To assess factors influencing mother-child interaction during breastfeeding and validate the Arabic version of the Interactive Breastfeeding Scale (IBfS). Methods: A descriptive (cross- sectional study design) was carried out to evaluate the factors that interfere with the mother-child interaction during breastfeeding. A non-probability 'purposive sample' consists of (377) mothers who attending primary health care centers in Baghdad City. The study was started at January/2024 to July / 2024. Results: The Arabic version of the Interactive Breastfeeding Scale reveals strong psychometric properties with Cronbach’s Alpha values ranging from 0.71 to 0.86. Significant correlations were found between the scale and factors like Mother’s Perspective (r = .886) and Child Perspective (r = .661). The findings highlight the importance of mother and child-related factors in breastfeeding experiences. Conclusions: The Arabic version of the Interactive Breastfeeding Scale (IBfS) demonstrates strong reliability and validity, making it a robust tool for assessing breastfeeding dynamics. Key factors such as Mother’s Perspective and Child Perspective show significant correlations with IBfS, underscoring their critical role in the breastfeeding experience. The scale’s psychometric properties support its use in diverse settings, providing valuable insights into mother-child interactions during breastfeeding.

Role transition experiences of female novice head nurses: An analysis using hermeneutic phenomenology

Background & Aim: In Taiwan—where the collective tends to be prioritized over the individual—gentleness, sacrifice, and obedience are prized qualities in the overwhelmingly female nursing workforce. Nevertheless, role changes and overlapping hierarchical boundaries often lead to stress. This study examined the role transition experiences of female novice head nurses in Taiwan. Methods & Materials: This study adopted an approach of hermeneutic phenomenology. Purposive sampling and snowball sampling were used to identify participants on Facebook who met the inclusion criteria. Considering the study purpose, the sampling criteria were as follows: female, seniority of an incumbent head nurse of 6–30 months, ability to communicate in Mandarin, willingness to participate in the study, and willingness to participate in recorded interviews. Nurses working at the same hospital as the researcher were excluded. The participants were interviewed to gain information regarding their experiences during the role transition process. Results: Ten female novice head nurses were recruited. The adjustment process of novice head nurses revealed the hierarchical culture of Taiwanese nursing. During this process, the participants encountered conflicts in role transition, adjusted their approaches, established their roles, and achieved professional success. The introduction of Western management styles to Taiwan inevitably creates cultural conflict that complicates the transition of novice head nurses into their new roles. Conclusion: Nursing organizations must consider cultural factors when helping novice head nurses transition to their new roles. Support systems and role models should be provided to help novice head nurses navigate the transition to their new roles.

Exploring Barriers to Attending Zhengzhou University from the International Nursing Students’ Viewpoints in China: A Qualitative Study

Background: Developing nursing capacity worldwide includes training nurses to the doctorate level. Due to a global shortage of PhD nursing programs, many nurses are pursuing their doctorates abroad. International nurse students frequently face some barriers because of socio-cultural and other differences. As far as we are concerned, there is limited research on the barriers experienced by international nursing students. Objectives: This study aimed to explore the barriers to attending Zhengzhou University from the viewpoint of international nursing students in China. Methods: The study employed a qualitative approach among international nursing students at Zhengzhou University, China. Participants were selected using purposeful sampling, and the sample size was determined by information saturation. A semi-structured interview guide and a conventional content analysis method were used. Results: In this study, ten international nursing students were interviewed. All participants expressed their concerns regarding the barriers experienced in China. Two major categories were identified from the student data: (1) situations outside the school/university (skin color, language, and socio-cultural differences); and (2) those inside the school/university (expectations and realities of learning experiences, supervisory concerns, and lack of support). Conclusions: This study indicated that international nursing students experienced different barriers than international students at Zhengzhou University. A secure learning environment is required to adapt and flourish in an educational teaching society. The university/school should create a culturally competent and suitable environment for international nursing students.

PENGARUH KUALITAS PRODUK DAN KEPERCAYAAN PELANGGAN TERHADAP KEPUTUSAN PEMBELIAN MOTOR MELALUI KEPUASAN PELANGGAN PADA PT. SURYA GEMILANG MOTOR SURABAYA

The purpose of this research is to test and analyze the influence of product quality, customer trust on purchasing decisions through customer satisfaction at PT. Surya Gemilang Motor, West Surabaya. Sampling method using Purposive Sampling. The scope of this research is only on variables related to product quality, customer trust which directly or indirectly influence purchasing decisions through customer satisfaction. The approach of this research is a quantitative approach method. The data analysis technique for this research uses the Partial Least Square (PLS) method with the SmartPLS 4.0 application program which includes the design process of the Inner Structural Model, Outer Structural Model and Hypothesis Testing (Resampling Bootstrapping). The research results found that there was no direct effect of product quality on customer satisfaction at PT. Surya Gemilang Motor Surabaya. There is a direct influence of Customer Trust on Customer Satisfaction at PT. Surya Gemilang Motor, West Surabaya. There is a direct effect of product quality on purchasing decisions at PT. Surya Gemilang Motor, West Surabaya. There is a direct influence of Customer Trust on Purchasing Decisions at PT. Surya Gemilang Motor, West Surabaya. There is a direct effect of purchasing decisions on customer satisfaction at PT. Surya Gemilang Motor, West Surabaya. There is no effect of Product Quality indirectly on Purchase Decisions through Customer Satisfaction at PT. Surya Gemilang Motor, West Surabaya. There is an indirect effect of Customer Trust on Purchasing Decisions through Customer Satisfaction at PT. Surya Gemilang Motor.

Categories of Lukabarasi Nominal Compounds and their Pragmatic Functions

Although the categories of nominal compounds in many Bantu languages have been described in the literature, their pragmatic functions are often unexplained. This paper examines this phenomenon in Lukabarasi language of Western Kenya, based on the Generative Morphological Theory (GMT) (Bochner, 1992). The study employed a descriptive research design. Data was collected from native speakers using purposive sampling and snowballing techniques. The collected data was analyzed using a content analysis to identify and describe emerging themes. We identified these types of Lukabarasi nominal compounds; Noun+ Noun, Noun+ Verb, and Verb+ Verb. The study established the process of acquiring compounds in Lukabarasi involves prefix deletion, vowel duplication, and nominalization of verbs. The study also found that pragmatic processes modify the meaning of the compound based on context. Lukabarasi has commonly prefixes of singular and plural nouns. The singular prefixes include omu-, eshi- and eli- while the plural prefixes are eva-, efu- and ofu-. We analyzed the pragmatic functions of compounds, finding they serve metaphoric, attitudinal, identification, and classifying functions. This study contributes to understanding the pragmatic functions of nominal compounds in Lukabarasi.

Gambaran Self-Compassion pada Wanita yang Pernah Mengalami Dating Violence: Sebuah Pendekatan Fenomenologi

Dating violence is a form of abuse in a relationship that can have harmful physical and psychological impacts on one partner. Gender inequality due to patriarchal culture, along with the sense of attachment that often develops in women, makes them more vulnerable to becoming victims of dating violence. Self-compassion, which focuses on being kind to yourself and accepting pain as part of the human experience, can be used as a mechanism to help people cope with the traumatic experiences caused by dating violence. This study aims to describe self-compassion in women who have experienced dating violence using a qualitative method and a phenomenological approach. Data were collected through in-depth interviews, and purposive sampling was used to select 5 female participants, all of whom were college students who had experienced dating violence. Data analysis was carried out using a coding technique to identify the main themes related to the participants' self-compassion after experiencing dating violence. The findings showed that 2 out of 5 participants exhibited positive self-compassion. This was shown in their ability to recover after experiencing dating violence, where they could show care and concern for themselves during the difficult post-breakup phase while also giving themselves the necessary positive affirmations. Furthermore, the participants initiated productive activities to improve their self-worth and confidence. This positive self-compassion played an important role in facilitating the psychological and emotional recovery from the inner wounds caused by the abusive relationship.

The position of diplomacy in Iranian sports

Sports diplomacy is a pervasive phenomenon that at the diplomatic level is one of the most important components of communication between countries and nations, and therefore it is important to know what is the position of Iran, as a powerful country in the field of diplomacy in this area. The purpose of this study was to investigate the position of diplomacy in Iranian sports. The research method was descriptive-analytical and applied in terms of purpose. The statistical population of the study was all political-sports managers and experts in the field of sports diplomacy who were selected by purposive and accessible sampling. The data collection method included library studies, semi-structured interviews with experts and finally the Delphi method in three stages. In order to identify the strategic position, the Internal Factor Evaluation Matrix (IFE) and the External Factor Evaluation Matrix (EFE) were used. The results showed that the position of Iranian sports diplomacy is in the position of WO (conservative strategy). In this regard, it is concluded that high-level officials and policymakers in the Ministry of Sports, the Ministry of Foreign Affairs and other relevant institutions should focus their plans on addressing weaknesses and taking advantage of existing opportunities.

Structural barriers and facilitators to accessing HIV services for marginalized working populations: Insights from farm workers in South Africa.

Farm workers are a vulnerable working population that face significant inequalities in accessing health services, including those for HIV prevention, treatment, and care. This descriptive phenomenological study aimed to explore farm workers' experiences when accessing HIV services, and was conducted in Limpopo province, South Africa. Eighteen in-depth interviews (IDIs) were conducted in four health facilities from two districts, and two focus group discussions (FDGs) were conducted in one of the farms within the province. Purposive and systematic random sampling were used to select study participants. A deductive thematic approach was used to analyze data, informed by the social-ecological model of health. The results reveal that farm workers perceive multiple interdependent factors that inhibit or enable their access to HIV healthcare services. Key barriers to HIV healthcare were transport affordability, health worker attitudes, stigma and discrimination, models of HIV healthcare delivery, geographic location of health facilities, and difficult working conditions. Key facilitators to HIV healthcare included the availability of mobile health services, the presence of community health workers, and a supportive work environment. The findings suggest disparities in farm workers' access to HIV services, with work being the main determinant of access. We, therefore, recommend a review of HIV policies and programs for the agricultural sector, and models of HIV healthcare delivery that address the unique needs of farm workers.

The Experiences of Grief in Bereaved Women Following the Death of Their Husbands During the COVID-19 Pandemic in Qom, Iran: A Phenomenological Study

Background and Objectives: The death of a loved one is one of the most difficult and stressful life events in the world. The effects of death caused by COVID-19 on the mental health of individuals and families are of great importance. This study aims to elucidate the experience of grief in bereaved women following the death of their husbands due to COVID-19 in Qom, Iran. Methods: In this phenomenological study, 12 bereaved women were selected using a purposive sampling method. The information was collected using semi-structured interviews until reaching data saturation. Results: The data analysis led to the extraction of 3 main themes and 10 sub-themes: Complicated grief (ambiguous loss, farewell with no embrace, grieving alone), unconventional grief (strange death, deviation from religious burial customs, virtual mourning), and grief outcome (spiritual experiences, moral panic, social stigma, distrust in healthcare providers). Conclusion: The grief of bereaved women due to the death of their husbands by COVID-19 differs from their mourning for the death caused by other diseases in two aspects. Firstly, according to the majority of women, the cause of death was unclear. This situation intensified their grieving and mourning. Secondly, due to the specific nature of COVID-19 and the necessity of quarantine, they were restricted from having funeral and religious mourning rituals according to the prevalent culture, which resulted in an incomplete mourning process. Gaining spiritual experiences is one positive aspect of grief in women. It is recommended to provide support and care by the healthcare system during pandemics for families, especially bereaved women, to reduce the negative effects of grief.

Explanation of the Opportunity Identification Model Based on Gender Restrictions Affecting Women's Entrepreneurial Identity

Background: Stereotypical beliefs and gender biases play a limiting and discouraging role in the development of women's entrepreneurship, which can have a significant impact on women's willingness to become entrepreneurs. Methods: This research aims to identify and analyze the gender-based limitations affecting the entrepreneurial opportunities of female entrepreneurs using a mixed-methods approach. This research is applied in terms of its objective. In the qualitative phase, 14 experts were selected using a purposeful sampling method. Data collection was conducted through library studies and semi-structured interviews. In this section, the data were analyzed in three stages: open, axial, and selective coding, which resulted in the identification of 51 indicators and 12 components. The research questionnaire was designed based on these indicators. In the quantitative section, the statistical population was all female entrepreneurs in the pharmaceutical companies under study, which totaled 425 people. Using Cochran's formula and a simple random sampling method, 170 people were selected as the sample size. Data collection was carried out using a researcher-made questionnaire, whose reliability was confirmed with a Cronbach's alpha coefficient of 0.89 and validity using expert opinion. Data analysis was performed using SPSS23 and PLS3 Smart software. Results: Based on the research findings, 12 components of social, cultural, economic, educational, legal, behavioral, personality, individual, commercialization, knowledge enhancement, entrepreneurial awareness, and market recognition limitations were identified under the title of dimensions and components of gender-based limitations affecting women's entrepreneurial opportunities. The results also showed that social limitations (β=-0/578), cultural limitations (β=-0/429), economic limitations (β=-0/408), educational limitations (β=-0/346), legal limitations (β=-0/297), behavioral limitations (β=-0/215), personality limitations (β=-0/189), and individual limitations (β=-0/138) have a negative and significant impact on entrepreneurial opportunities

Guns better than education: political economy of defence, radical education policies, textbooks, and teachers’ outlook in Pakistan

ABSTRACT The proliferation of religious radicalism within Pakistani education has sparked increasing concern, with significant implications both locally and globally. Current scholarship has primarily focused on education policies and textbooks, often overlooking the complex entanglement between the political economy of defence, the influence of military and economic elites, and the particularisation of radical national and religious narratives. This article uses qualitative methods and purposive sampling to explore how these intertwined forces have radicalised education policies and school textbooks. The research reveals a deep historical nexus between the military apparatus, religious groups, and the state’s educational agenda, fuelling radical ideologies among public schools and madrassah (religious school) teachers. The article elucidates how these power structures have shaped educational discourse in Pakistan by examining this entanglement through the lens of Foucauldian governmentality. The findings underscore the critical societal implications of understanding these dynamics, particularly given teachers’ significant role in shaping students’ worldviews. This study offers valuable insights for international policy analysts, educators, and scholars concerned with the intersection of defence, politics, and education.

PENGARUH PROMOSI DAN KUALITAS PRODUK KCA (KREDIT CEPAT AMAN) TERHADAP KEPUTUSAN NASABAH PADA PT PEGADAIAN (PERSERO) UNIT PANARUKAN DENGAN KEPUASAN NASABAH SEBAGAI VARIABEL INTERVENING

From time to time, public demand for credit increases. The PT Pegadaian (PERSERO) financial report stated that turnover and outstanding loans for each type of credit experienced growth from the previous year, thereby increasing capital rental income. This provides an opportunity for PT Pegadaian as an alternative to provide credit services to low-income groups of people who lack credit facilities from bank financial institutions. PT Pegadaian (Persero) provides credit very easily and quickly. One of the credit services provided to the public at pawnshops is a product called KCA. KCA is a superior product that is respected by the public. In general, the aim of this research is to describe, prove and analyze the influence of promotions and KCA product quality on customer decisions through customer satisfaction at PT Pegadaian (Persero) Panarukan Unit. The variables used are promotion, KCA product quality, satisfaction and customer decisions. The type of research is quantitative research. The research sample was collected using a purposive sampling method of 105 customers who had chosen more than one KCA product. The analysis tool used is path analysis. After conducting path analysis, it was found that promotion and product quality had a significant direct and indirect effect on customer decisions through satisfaction.

The Corrosive Effect of School Administrators as Toxic Leaders on Teacher Accountability

Purpose: To examine teachers' views on the corrosive effect of toxic leadership behaviours of school administrators on teacher accountability. Design/Methodology/Approach: The study group of this research, which uses phenomenology as a qualitative research design, was selected using maximum variation sampling method, which is a type of purposive sampling. This group consists of 20 teachers working in 10 public schools in the central district of Isparta. Data were collected from the teachers through a semi-structured interview form. The collected qualitative data were subjected to contextual analysis through MAXQDA software and visualised. The findings show that the majority of teachers reported that toxic leadership has a detrimental effect on teacher accountability. Findings: Toxic leaders, characterised by behaviours such as micromanagement, lack of empathy, and aggressive communication, were found to cause teacher demotivation, alienation, and professional burnout. In addition, toxic leaders erode teacher accountability by creating a negative and insecure organisational climate. Highlights: Toxic leadership behaviours of school administrators are a critical factor that significantly affects teacher accountability. The various dimensions of this impact are as follows: Decreased teacher motivation, psychological safety and job satisfaction, decreased performance and productivity, impeded professional development, stress and burnout. In addition to these, toxic leadership has a negative impact on school climate. A negative school climate leads to a decrease in teachers' willingness to cooperate and be accountable. This can also negatively impact student achievement because lack of co-operation and support among teachers reduces the quality of education. Therefore, it is important for school administrators to exhibit more positive and supportive leadership behaviours to increase teachers' motivation and strengthen their accountability.

Enhancing Financial Reporting Quality: The Influence of Audit Committee Attributes and the Role of Audit Quality

This study to analyze the influence of the positive Characteristics of the audit committee consisting of an independent audit committee, knowledge accountancy audit committee, number meeting audit committee, and size audit committee on quality reporting finance. Besides that For analyzing audit quality strengthening moderation between characteristics of the audit committee with quality reporting finance. Research This uses agency theory which emphasizes the conflict of interest between the principal and agent. Research This is a study associative with using secondary data from the Indonesia Stock Exchange (BEI) or via the company website of each sample. The sample collection technique sample uses method purposive sampling. Sample in study This is all over incoming companies The LQ 45 index is listed on the Indonesia Stock Exchange (IDX) with a total sample of 120 observations. For the test, the hypothesis used MRA analysis with the use of application data. The results of the research include the independent audit committee, knowledgeaccountancy audit committee, number meeting audit committee, and the number of influential audit committees for quality reporting finance. Companies that use Big Four auditors can strengthen the connection between the independent audit committee and knowledge accountancy audit committee on quality reporting finance whereas companies that use Big 4 auditors weaken the connection amount meeting audit committee and the amount audit committee on quality reporting finance.

Potensi Sampah Organik TPS 3R Menjadi Biogas dan Pupuk (Studi Kasus: TPS 3R Kasih, Kabupaten Bantul, Daerah Istimewa Yogyakarta)

The generation of organic waste at TPS 3R Kasih increased and dominated but its separation has not been carried out optimally. The purpose of this study was to determine the chemical characteristics of organic waste and analyze the potential for biogas that can be produced from organic waste anaerobically. The research method included sample collection using the purposive sampling method, surveys, and laboratory experiments using a batch or closed anaerobic reactor without any reactant movement to determine the potential for methane formation during 40 days of processing. The chemical characteristics of the slurry before and after processing were analyzed to determine its potential use after biogas formation as compost. The results showed that the slurry content before and after processing did not meet the fertilizer quality standards. Methane gas was formed starting on the 35th day in both reactors 1 and 2 with the highest concentration achieved at 1.2% of a mixture of organic waste, water, animal waste and EM4 with an optimum time of 40 days.

Exploring the Impact of Board Structure and Governance Practices on Integrated Reporting Quality: CSR as A Moderating Variable

Presentation report integrated (IR) in Indonesia is still naturally voluntary and partly big studies previously conducted in developed country capital markets, and studies conducted in emerging country markets Still seldom as well as companies that voluntarily choose to adopt IR possible to own Lots of flexibility in matter disclosure information. Purpose study this is to influence a positive board of directors and Governance Company to quality reporting moderated integratedcorporate social responsibility (CSR). Study this uses agency and stakeholder theory which emphasizes that governancecompanies can increase quality reporting integrated that can strengthen connection with the existence of CSR and companies obliged to give report as information to stakeholders. Retrieval technique sample uses method purposive sampling. Sample in study this is the incoming companythe LQ-45 index is listed on the Indonesia Stock Exchange (IDX) with as many his observations as many as 175 observations. For the test, the hypothesis used analysis regression multiple and MRA using application stata. The results of the research show the board of directors and governance companies are influential in the quality of reporting integrated and corporate social responsibility (CSR) strengthens the connection between the board of directors and governance companies in the quality of reporting integrated.