ABSTRAK

Terjadinya berbagai kasus manipulasi laporan keuangan perusahaan mendorong munculnya laporan non keuangan seperti integrated reporting. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, leverage, dan struktur kepemilikan terhadap integrated reporting. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang masuk dalam indeks IDX 30 dengan waktu penelitian 2014-2016. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan teknik pengambilan sampel purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan, leverage, dan struktur kepemilikan yang diproksikan dengan kepemilikan manajerial tidak berpengaruh terhadap integrated reporting, sedangkan struktur kepemilikan yang diproksikan dengan kepemilikan institusional berpengaruh negatif terhadap integrated reporting.

Kata Kunci : Integrated Reporting, Ukuran Perusahaan, Leverage, Kepemilikan Manajerial, Kepemilikan Institusional

ABSTRACT

The occurrence of various cases of manipulation of the company's financial statements led to the emergence of non-financial reports such as integrated reporting. This study aims to determine the effect of firm size, leverage, and ownership structure on integrated reporting. The sample used in this study is the company included in the IDX 30 index with the research time 2014-2016. The type of research used is quantitative research with sampling method using purposive sampling technique. Hypothesis testing in this research using multiple regression analysis. The results showed that firm size, leverage, and ownership structures that were proxied by managerial ownership did not affect integrated reporting, while ownership structures that were proxied by institutional ownership negatively affected integrated reporting.

Keywords: Integrated Reporting, Firm Size, Leverage, Managerial Ownership, Institutional Ownership