Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Corporate Governance and Integrated Reporting and its Impact on Banking’s Firm Value (Evidence from Indonesia)

Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Corporate Governance and Integrated Reporting and its Impact on Banking’s Firm Value (Evidence from Indonesia)

corporate governance, integrated reporting, firm value, leverage, return on asset, liquidity, firm size.

This study aims to analyze the effect of corporate governance on integrated reporting and its impact on firm value as measured by leverage, return on assets, liquidity, and firm size as control variables. The analysis technique in this study uses multiple linear regression using secondary data, assisted by E-Views software. The population used is banking companies listed on the Indonesia Stock Exchange for the period of 2017-2020. The sample selected was eight banking companies with purposive sampling, namely with the following criteria: listed
on the IDX with a minimum listing year of 2017 and issuing financial statements and ACGS for the period of 2017-2020. The results of this study conclude that corporate governance and integrated reporting affect firm value, but corporate governance does not affect integrated reporting.

Andre Oktawijaya, Yenni Carolina

DOI: 10.26905/jkdp.v27i1.9381

Universitas Merdeka Malang

January 2023

Sri Wahyuni

ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print)

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Jurnal Keuangan dan Perbankan Universitas Merdeka Malang