PENGARUH KOMITE AUDIT TERHADAP PENGUNGKAPAN INTEGRATED REPORTING DENGAN GENDER DIVERSITY DEWAN DIREKSI SEBAGAI PEMODERASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI 2020 - 2023

Fartimah, Siti (2025) PENGARUH KOMITE AUDIT TERHADAP PENGUNGKAPAN INTEGRATED REPORTING DENGAN GENDER DIVERSITY DEWAN DIREKSI SEBAGAI PEMODERASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI 2020 - 2023. Masters thesis, Universitas Islam Sultan Agung Semarang.

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Abstract

This study aims to determine the effect of the Audit Committee on Integrated Reporting disclosure and to identify whether the Gender Diversity Variable of the Board of Directors can strengthen the relationship between the Audit Committee variable and Integrated Reporting disclosure. The dependent variable in this study is Integrated Reporting which is measured by calculating the number of disclosures of Integrated Reporting elements. The Independent variable in this study is the Audit Committee which is measured based on the frequency of Audit Committee meetings based on the total number of meetings conducted by the Audit Committee in the current year. While Gender Diversity is measured based on the number of women from the total board as a whole. The sample used is banking companies listed on the IDX for the period 2020 - 2023. Data processed using STATA 15. The results showed that the number of Audit Committee meetings had no effect on Integrated Reporting disclosure while the Gender Diversity of the Board of Directors was able to strengthen the relationship between the influence of the Audit Committee on Integrated Reporting disclosure. Keywords: Integrated Reporting, Audit Committee, Gender Diversity

Item Type:	Thesis (Masters)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Pascasarjana Pascasarjana > Magister Akuntansi
Depositing User:	Pustakawan 1 UNISSULA
Date Deposited:	11 Jul 2025 01:55
URI:	http://repository.unissula.ac.id/id/eprint/41132

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