PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS TERHADAP INTEGRATED REPORTING DENGAN AUDITOR EKSTERNAL SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2014-2018)
| Main Authors: | liana, sherry, JMV Mulyadi , Supriyadi, Edy |
|---|---|
| Format: | Article info application/pdf eArticle |
| Bahasa: | eng |
| Terbitan: |
SEKOLAH PASCASARJANA PRESS
, 2020
|
| Subjects: | |
| Online Access: |
http://journal.univpancasila.ac.id/index.php/ekobisman/article/view/1419 http://journal.univpancasila.ac.id/index.php/ekobisman/article/view/1419/900 |
Daftar Isi:
- This study aims to examine and analyze the effect of company size, institutional ownership and profitability on Integrated Reporting with external auditors as a moderating variable. The sample used was a real estate sector manufacturing company listed on the Indonesia Stock Exchange in 2014-2018. The research method used is a quantitative method and is processed using the Eveiews application 10. The results show that company size and institutional ownership have a significant effect on Integrated Reporting, while profitability variables have no significant effect on Integrated Reporting. The results of company size variables that are moderated by external auditors have a significant effect on Integrated Reporting, while institutional ownership variables and profitability that are moderated by external auditors have no significant effect.