Current Issue

This study aims to find empirical evidence of the role of the audit committee and audit committee activities in moderating the effect of integrated reporting on firm value. WarpPLS version 7.0 is used as an analytical tool by using a sample of manufacturing companies listed on the Indonesian stock exchange for five years of observation, from 2016 to 2020 in order to obtain 150 observational data. The results of the study indicate that integrated reporting has an influence on firm value. Likewise, the role of the audit committee and the activities of the audit committee as proxied by the number of audit committee meetings moderated the effect of integrated reporting on firm value. The limitation of this research is that the value of R2 is still low at 22%. Therefore, for further research, it is still possible to modify this research by modifying the research variables used, adding other variables such as the supervisory role of independent commissioners, pressure from external stakeholders, and so on, besides that it is also possible to use other analytical tools. The implication of this research is the importance of the supervisory role of the audit committee in the implementation of integrated reporting to increase firm value.