Board Independence, Board Diversity, dan Coorporate Governance terhadap Kualitas Laporan Terintegrasi: Peran Moderasi Tanggung Pengaruh Jawab Sosial Perusahaan

Abstract

This study seeks to examine the influence of board characteristics and the implementation of good corporate governance on the quality of integrated reporting (IRQ), with corporate social responsibility (CSR) serving as a moderating variable. The research focuses on financial companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A purposive sampling method was employed, resulting in a sample of 85 firms. The study relies on secondary data and applies a quantitative research design, utilizing the WarpPLS 7.0 software for data analysis. The findings demonstrate that board independence, board diversity, and good corporate governance each have a positive and significant effect on IRQ. Nevertheless, the study also finds that CSR has a negative moderating effect on the relationship between board diversity and good corporate governance with integrated reporting quality.