Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Dengan Kualitas Integrated Reporting Sebagai Variabel Intervening

Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Tahun 2018-2020

Abstract

This study aims to examine the effect of good corporate governance on financial performance with the quality of integrated reporting as an intervening variable. The independent variable in this study is good corporate governance as measured by the number of audit committees, institutional ownership, managerial ownership and the structure of the board of commissioners. The dependent variable in this study is financial performance as measured by Return On Assets (ROA), while integrated reporting quality is used as an intervention variable measured by content elements in the integrated reporting framework published by The International Integrated Reporting Council (IIRC).The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This study uses quantitative methods with secondary data. The data for the financial performance variable is taken from the data stream, while the data for the integrated reporting quality variable is taken from the company's annual report which can be accessed through www.idx.co.id and the respective company's official website. Data analysis and hypothesis testing in this study were carried out with multiple linear regression and path analysis with the help of SPSS 23 software.The results of this study indicate that the audit committee, institutional ownership, managerial ownership, and the structure of the board of commissioners have no significant effect on financial performance, good corporate governance significant affects the quality of integrated reporting and good corporate governance has no significant effect on financial performance through quality. integrated reporting.