The Influences of Good Corporate Governance and Company Age on Integrated Reporting Implementation

نویسندگان

چکیده

This study aims to determine Good Corporate Governance's effect and the firm's age on integrated reporting implementation. The corporate governance structure refers board of commissioners, independent audit committee, meeting attendance, employed company size as a control variable. Several mining companies listed Indonesia Stock Exchange (IDX) from 2016 2018 were selected through purposive sampling technique population this study. Based predetermined criteria, samples 44 132 data. A quantitative method with descriptive statistics was chosen research design, it also gained secondary data annual report source. results revealed that board, company's variables influence Otherwise, committee attendance do not affect implementation reporting. Lastly, jointly influenced

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ژورنال

عنوان ژورنال: Journal of Accounting Auditing and Business

سال: 2021

ISSN: ['2614-3844']

DOI: https://doi.org/10.24198/jaab.v4i1.31761