I Gusti Ketut Agung Ulupui, Etty Gurendrawati, Indra Pahala, Yunika Murdayanti
This study aims to investigate the moderating role of board size in the association of stakeholder engagement on integrated reporting disclosure. This research uses quantitative research using descriptive methods. The population in this study includes 136 manufacturing companies. The sample used for this study focused on the manufacturing industry listed on the Indonesia Stock Exchange for 2017 – 2020 is 84 with purposive sampling technique. This research uses multiple linear regression analysis to test hypotheses assisted by the SmartPLS 3 program. The result shows that there is no significant relationship was found between stakeholder engagement and integrated reporting disclosure, which means stakeholders are not involved in integrated reporting disclosure that may influence stakeholder decisions. In contrast, the moderating role of board size has a significant negative effect between stakeholder engagement and integrated reporting disclosure which means the number of boards will increase or decrease the relationship of stakeholder engagement and integrated reporting disclosure. Future research recommendations include expanding the research sample size and adding observations from other years to provide a more appropriate exogenous variable unrelated to the dependent variable integrated reporting disclosure.