Ownership and Size Drive Integrated Reporting in Indonesian Listed Companies

Abstract

This research aims to identify the factors that influence integrated reporting in mining and manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The study focuses on the impact of Good Corporate Governance and company characteristics on integrated reporting, using institutional ownership, managerial ownership, audit committee, board of commissioner, profitability, and company size as independent variables. The study uses Warp PLS to test the hypotheses, with integrated reporting as the dependent variable. The results of the study show that institutional ownership, managerial ownership, and company size have a significant influence on integrated reporting. These findings suggest that companies can improve their integrated reporting by implementing good corporate governance practices, increasing institutional ownership, and improving their management structures. The implications of the study are relevant to companies, regulators, and other stakeholders interested in promoting transparency and accountability in corporate reporting.