Pengaruh Company Size, Institutional Ownership, dan Audit Committee terhadap Integrated Reporting pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2023

Abstract

This study aims to analyze the effect of company size, institutional ownership, and audit committee on integrated reporting in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. This research employs a quantitative method with a purposive sampling technique, resulting in 52 companies observed over four years, with a total of 208 observations. Data analysis was conducted using multiple linear regression to examine the effect of each independent variable on the dependent variable. The results show that company size and audit committee have a positive and significant effect on integrated reporting, while institutional ownership has no significant effect on integrated reporting. This study indicates that internal corporate factors such as company size and the effectiveness of the audit committee play an important role in enhancing integrated reporting disclosure.