Maximizing Agency Theory in Integrated Reporting of Companies Listed in Kompas100 Index

Maximizing Agency Theory in Integrated Reporting of Companies Listed in Kompas100 Index

This study aimed to examine the effect of the audit committee, independent commissioners and stakeholder pressure on integrated reporting either directly or moderated by profitability. The object of research was companies listed in Kompas100 index for three consecutive years from 2018-2020. The rese...

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Bibliographic Details
Main Authors: Ratieh Widhiastuti, Puji Harto
Format: Article
Language:Indonesian
Published: Fakultas Ekonomi Universitas Negeri Jakarta 2022-02-01
Series:Jurnal Pendidikan Ekonomi dan Bisnis (JPEB)
Subjects:
integrated reporting
audit committee
independent commissioner
stakeholder pressure
profitability
agency theory
Online Access:http://journal.unj.ac.id/unj/index.php/jpeb/article/view/23578

Internet

http://journal.unj.ac.id/unj/index.php/jpeb/article/view/23578

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