Integrated Reporting = Umur Perusaahan dan Kepemilikan Manajerial
), Widiyanti Ari Setiowati Utami(2),
(1) Universitas Sarjanawiyata Tamansiswa Yogyakarta
(2) Universitas Sarjanawiyata Tamansiswa Yogyakarta
Corresponding Author
Abstract
Tujuan dilaksanakannya penelitian ini yakni moderasi dari kepemilikan manajerial pada pengaruh yang diberikan umur perusahaan terhadap integrated reporting. Laporan keuangan perusahaan yang terus berkembangan sehingga menghasilkan model pelaporan baru yang dikenal sebagai "Integrated Reporting” yang merupakan solusi untuk menanggapi kebutuhan akan cara baru dalam mengukur dan mengkomunikasikan penciptaan nilai perusahaan secara holistik. Studi ini menggunakan metode kuantitatif dengan objek penelitian yakni perusahaan yang tergabung dalam sub sector makanan dan minuman yang tergabung di BEI tahun 2020- 2022. Pengambil sampel dilakukan dengan metode purposive sampling sehingga diperoleh sampel sebanyak 69 perusahaan. Analisis data penelitian ini menggunakan Moderated Regression Analysis. Temuan penelitian ini menunjukkan bahwa: (1) Hipotesis pertama didukung yang berarti umur perusahaan berpengaruh terhadap integrated reporting pada perusahaan sub sektor makanan dan minuman yang tergabung pada BEI tahun 2020-2022. Pengaruh yang diberikan umur perusahaan bersifat positif dan signifikan, sehingga semakin lama umur perusahaan maka semakin baik integrated reporting yang dilakukan perusahaan. (2) Hipotesis kedua didukung yang berarti kepemilikan manajerial memoderasi pengaruh yang diberikan umur perusahaan pada integrated reporting. Moderasi yang diberikan oleh kepemilikan manajerial bersifat memperkuat sehingga dengan adanya kepemilikan manajerial yang terorganisir dengan baik maka semakin memperkuat pengaruh umur perusahaan terhadap integrated reporting.
Keywords
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DOI: 10.57235/jamparing.v3i1.3196
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