Latar Belakang: Integrated Reporting atau yang disingkat sebagai IR merupakan model pelaporan yang beradaptasi dengan ketidakpastian lingkungan bisnis. Dalam beberapa tahun terakhir, perhatian pada model pelaporan baru ini telah berkembang di bidang profesional dan akademis.

Tujuan: Penelitian ini bertujuan untuk meneliti pengaruh reputasi perusahaan pada profitabilitas, ukuran perusahaan, dan leverage perusahaan di dalam integrated reporting.

Metode Penelitian: Penelitian ini menganalisis data gabungan antara cross sectional dengan time series dari hubungan antara variabel independen dengan depeden. Langkah analisis data termasuk statistik deskriptif dan uji outlier dengan menggunakan program SPSS lalu pemilihan model terbaik dengan program Eviews 10. Pengujian hipotesis menggunakan metode analisis regresi panel pada sampel 174 perusahaan selama 5 tahun yaitu dari tahun 2017 sampai dengan tahun 2021.

Hasil Penelitian: Hasil penelitian menunjukkan bahwa prifitabilitas, ukuran perusahaan, dan leverage serta efek moderasi reputasi perusahaan tidak berpengaruh signifikan terhadap kualitas integrated reporting dimana hasil ini berbeda dengan penelitian sebelumnya.

Keaslian/Kebaruan Penelitian: Pada penelitian ini, objek yang akan dipakai adalah objek lintas negara, selain Afrika Selatan dan Brasil. Selain itu, belum ada penelitian yang meneliti mengenai variabel reputasi perusahaan sebagai variabel moderasi. Maka pada penelitian ini, ditambahkan variabel reputasi perusahaan dengan tujuan untuk meneliti pengaruh reputasi perusahaan dalam memperkuat hubungan profitabilitas, ukuran perusahaan, dan leverage perusahaan terhadap IR.

Kata kunci: Integrated Reporting; profitabilitas; ukuran perusahaan; leverage; reputasi perusahaan.

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