The Role of Board Gender Diversity in Moderating the Effect of Audit Committee and Firm Size on Integrated Reporting Disclosure
Peran Gender Diversity Dewan Direksi dalam Memoderasi Pengaruh Komite Audit dan Ukuran Perusahaan terhadap Pengungkapan Integrated Reporting
DOI:
https://doi.org/10.21070/ups.10983Keywords:
Audit Committee, Firm Size, Gender Diversity, Integrated ReportingAbstract
This study examines the effect of Audit Committee and Firm Size on Integrated Reporting disclosure with Board Gender Diversity as a moderating variable. The study uses a quantitative approach with secondary data from annual reports of consumer cyclicals companies listed on the Indonesia Stock Exchange during 2020–2024. Using purposive sampling, 415 observations were obtained and analyzed through fractional logit regression. The findings show that the Audit Committee significantly affects Integrated Reporting disclosure, while Firm Size has no significant effect. Furthermore, Board Gender Diversity strengthens the influence of the Audit Committee on Integrated Reporting but does not strengthen the influence of Firm Size. These findings indicate that governance quality, particularly effective audit oversight and gender-diverse boards, contributes to improving transparency and the quality of corporate reporting.
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