Integrated Reporting Implementation: Evidence from Indonesia

The existence of mixed results and the low application of integrated reporting encourage researchers to re-examine the factors that influence the adoption of integrated reporting. This study examines the effects of the audit committee, profitability, firm size, leverage, and international activity on the implementation of integrated reporting. The population of this study consists of companies listed on the Indonesia Stock Exchange for the 2023 period, which totaled 934. The sampling technique is the purposive sampling method. Based on these methods, a sample size of 71 was obtained. The analysis method used was multiple linear regression using SPSS version 26. The results of the study indicate that profitability has a positive impact on the implementation of integrated reporting, while leverage has a negative effect on this implementation. Meanwhile, the audit committee, firm size, and international activity do not affect the implementation of integrated reporting.