Pengaruh Elemen-elemen Good Corporate Governance Terhadap Integrated Reporting (studi Empiris Pada Perusahaan Bumn Non-keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017)

Abstract

Abstrak Integrated Reporting merupakan laporan yang menggabungkan Sustainability Report dan Annual Report menggambarkan hubungan antara strategi perusahaan, tata kelola, kinerja keuangan, dan CSR. Sehingga Integrated Reporting menyediakan pelaporan yang lebih luas dibandingkan pelaporan tradisional yang ada saat ini dan memberikan maanfaat bagi perusahaan untuk lebih transparan dalam pelaporan yang akan meningkatkan kepercayaan stakeholder. Penelitian ini bertujuan untuk mengetahui pengaruh elemen-elemen good corporate governance terhadap Integrated Reporting pada perusahaan BUMN non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2014- 2017. Elemen-elemen good corporate governance diproksikan dengan saham kepemilikan institusional, jumlah anggota dewan direksi, komposisi komisaris independen, dan jumlah anggota komite audit. Penelitian ini menggunakan sampel BUMN non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2014-2017 berdasarkan kriteria yang telah ditentukan, sampel yang diperoleh adalah sebanyak 16 perusahaan, sehingga data penelitian yang dianalisis berjumlah 64 data. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan setiap perusahaan dan setiap tahunnya dengan data yang digunakan adalah data panel. Teknik analisis data yang digunakan adalah regresi data panel serta pengujian hipotesis dengan menggunakan bantuan software EViews 10. Berdasarkan hasil pengujian menunjukkan bahwa kepemilikan institusional, dewan direksi, komisaris independen, dan komite audit secara simultan berpengaruh signifikan terhadap Integrated Reporting. Secara parsial hanya dewan direksi yang berpengaruh positif dan signifikan terhadap Integrated Reporting, sedangkan kepemilikan institusional, komisaris independen, dan komite audit tidak berpengaruh terhadap Integrated Reporting. Kata Kunci: Kepemilikan Institusional, Dewan Direksi, Komisaris Independen, Komite Audit, Integrated Reporting Abstract Integrated Reporting is a report that describing the relationship between corporate strategy, governance, financial performance, and CSR. So that the Integrated Reporting provides broader reporting than traditional reporting that exists today and provides benefits for companies to be more transparent in reporting that will increase stakeholder trust. This study aims to determine the effect of elements of good corporate governance on the Integrated Reporting on non-financial SOE companies listed on the Indonesia Stock Exchange for the period 2014-2017. The elements of good corporate governance are proxied by institutional ownership shares, number of board members, composition of independent commissioners, and number of audit committee members. This study uses a sample of non-financial SOEs listed on the Indonesia Stock Exchange for the 2014-2017 period based on predetermined criteria, the samples obtained were 16 companies, so the research data analyzed amounted to 64 data. The type of data used in this study is secondary data in the form of annual reports for each company and annually with the data used is panel data. The data analysis technique used is panel data regression and hypothesis testing using EViews 10 software. Based on the test results, it shows that institutional ownership, board of directors, independent commissioners, and audit committees simultaneously have a significant effect on Integrated Reporting. Partially only the board of directors has a positive and significant influence on the Integrated Reporting, while institutional ownership, independent commissioners, and audit committees have no effect on the Integrated Reporting. Keywords: Institutional Ownership, Board of Directors, Independent Commissioners, Audit Committee, Integrated Reporting