Foreign Ownership, Audit Committee Expertise, and Integrated Reporting Disclosure: Evidence from Indonesia

Department of Accounting, Faculty Economy and Business, Universitas Muhammadiyah Yogyakarta, Indonesia

^* Corresponding author: evy.rahman@umy.ac.id

Abstract

This research aims to examine the influence of foreign ownership on integrated reporting disclosure with audit committee expertise acting as a moderating variable. The population in this study was companies listed on the Indonesia Stock Exchange in 2022. The sample was selected using a purposive sampling technique with several criteria, and it resulted in 428 companies. Data processing was then carried out utilizing SPSS and through multiple regression tests. According to the analysis and testing carried out, the result obtained exhibited that foreign ownership, audit committee expertise, profitability, and firm size exerted no influence on integrated disclosure. The test results using the moderating variable, i.e., the audit committee expertise, revealed that reporting foreign ownership moderated by the audit committee expertise did not affect integrated reporting disclosure.