Pengaruh Profitabilitas, Likuiditas, Kemampuan Komite Audit, Dewan Direksi dan Komisaris Independen Terhadap Integrated Reporting Pada Perusahaan Manufaktur Sektor Konsumsi Makanan dan Minuman Yang Terdaftar di BEI periode 2018 – 2021

Abstract

This research aims to examine the influence of profitability, liquidity, the ability of the audit committee, board of directors and independent commissioners on integrated reporting in food and beverage industry companies listed on the Indonesia Stock Exchange with an observation period of 2018-2021. The sampling method was purposive sampling so that the total sample was 17 companies with a documentary data collection method. By using multiple linear regression analysis, the results of this research show that partially profitability has a significant positive effect on integrated reporting, the ability of the audit committee and independent commissioners has a significant negative effect on integrated reporting liquidity and the board of directors has no significant effect on integrated reporting. Furthermore, the results of this research show that simultaneously profitability, liquidity, the ability of the audit committee, board of directors and independent commissioners influence integrated reporting.