Koneksi Politik, Komisaris Independen, dan Integritas Laporan Keuangan: Peran Moderasi Gender Diversity

Abstract

Research aims:

This study examines the effect of political connections and independent commissioners on financial reporting integrity, with gender diversity as a moderating variable in consumer non-cyclical firms listed on the Indonesia Stock Exchange (2021–2024).

Design/Methodology/Approach:
A quantitative approach using panel data regression was applied. The sample was selected through purposive sampling. Variables were measured using corporate governance indicators, with firm size as a control variable.

Research findings:

Political connections do not significantly affect financial reporting integrity, while independent commissioners have a significant negative effect. Gender diversity strengthens governance by moderating both relationships.

Theoretical contribution/Originality:

This study extends agency theory and gender socialization theory by highlighting the role of gender diversity in enhancing governance effectiveness.

Practitioner/Policy implication:

Firms should strengthen board independence and promote gender diversity to improve financial reporting quality.

Research limitation/Implication:

The study is limited to one sector and period, which may affect generalizability.