INTEGRATED REPORTING QUALITY: THE INTERACTION OF BOARD ATTRIBUTES AND POLITICAL CONNECTIONS
Description
This research examines the influence of board attributes—female directors, board size, and independent commissioners—on the quality of integrated reporting in non-cyclical consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. It also investigates how political connections moderate these effects. The data, meticulously collected from annual reports, includes variables such as the presence and proportion of female directors, board size, independent commissioners, and earnings quality measures, alongside political connection data. Key findings indicate that the size of the board of commissioners significantly affects integrated reporting quality, whereas female directors and independent commissioners do not have significant direct effects. However, in politically connected companies, both female directors and board size exert a stronger influence on integrated reporting quality. This dataset is invaluable for researchers and practitioners focused on corporate governance and integrated reporting. It provides a foundation for replicating the study, extending research with additional variables or a broader sample, and informing policy reforms to enhance integrated reporting practices. By understanding the presented dynamics, stakeholders can better appreciate the factors contributing to high-quality integrated reporting and the role of political connections in shaping these outcomes. The data supports a nuanced understanding of how board composition and political ties impact corporate transparency and reporting standards, offering insights for improving governance practices in the corporate sector.
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Steps to reproduce
The data was gathered from the annual reports of non-cyclical consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the period from 2019 to 2022. We used a systematic approach to extract relevant information on board attributes, including the presence and proportion of female directors, board size, and the presence of independent commissioners. Additionally, data on earnings quality and political connections was collected. The extraction process involved a detailed review of financial statements and corporate governance sections in the annual reports.