Retnosari, Widyah Dwi (2025) Pengaruh Corporate Governance, Kinerja Keuangan, Intellectual Capital, dan Ukuran Perusahaan Terhadap Integrated Reporting (Studi Empiris Perusahaan Industri Sektor Consumer Non-Cyclicals yang terdaftar di BEI Tahun 2021-2023). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study investigates the influence of corporate governance, financial performance, intellectual capital, and firm size on integrated reporting among consumer non-cyclical companies listed on the Indonesia Stock Exchange from 2021 to 2023. Using a quantitative approach and multiple linear regression analysis with SPSS version 26, the study examines 62 firms selected through purposive sampling, resulting in 186 observations. The results reveal that corporate governance, financial performance, intellectual capital, and firm size all have a significant positive impact on integrated reporting, both individually and simultaneously. However, the findings should be interpreted with caution due to several limitations, including the restricted research scope—limited to the consumer non-cyclical sector, the 2021–2023 period, and four variables—which constrains generalizability. Additionally, the use of secondary data from annual reports may introduce presentation bias and inconsistencies, as integrated reporting practices in Indonesia remain largely voluntary.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Widyah Retnosari | ||||||||
| Date Deposited: | 15 Oct 2025 03:37 | ||||||||
| Last Modified: | 15 Oct 2025 03:37 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/45589 |
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