Pengaruh Integrated Reporting Quality, Independent Board, Dan Gender diversity Terhadap Investor Confidence

The growing number of investors in Indonesia’s capital market has not necessarily been accompanied by stable Investor Confidence. Because investors rely substantially on publicly available information, transparent corporate reporting and effective governance are important for limiting information asymmetry and investment uncertainty. Nevertheless, the quality of integrated reporting among Indonesian firms remains uneven, and empirical evidence regarding the roles of Independent Boards and gender diversity in strengthening Investor Confidence is still mixed. This study examines the effects of Integrated Reporting Quality, Independent Board, and gender diversity on Investor Confidence among firms included in the LQ45 Index during 2022–2025. The study covers 25 companies and 100 observations selected using purposive sampling. The findings indicate that Integrated Reporting Quality and Independent Board positively and significantly affect Investor Confidence, whereas gender diversity has a negative but statistically insignificant effect. The contribution of this study is the joint examination of reporting quality and governance mechanisms in explaining Investor Confidence, measured through market responses, within LQ45 companies in Indonesia. The results provide additional evidence on how corporate reporting and governance mechanisms are associated with investor trust.