The Effect of Implementation of Integrated Reporting on Company Value
Journal Title: Journal of Economics, Finance and Management Studies - Year 2022, Vol 5, Issue 11
Abstract
This study aims to find out how the effect of the application of integrated reporting elements on the reporting of LQ 45 companies listed on the Indonesia Stock Exchange in 2018 on company value in the period after the implementation of the integrated reporting element. Measurement of disclosure of integrated reporting elements using content elements developed by the International Integrated Reporting Committee in 2013. The content element of integrated reporting is identified through annual reports, sustainability reports, and information on the company's website. The samples in this study were selected using the purposive sampling method and 34 companies were selected. The results showed that the implementation of integrated reporting elements in company reporting affected the increase in company value in the period after the implementation of integrated reporting. The coefficient of determination of this study shows a value of 38.2% which means that the company value variable (Tobin's Q) can be explained by 38.2% by the disclosure of the integrated reporting element, while the remaining 61.8% is explained by other factors.
Authors and Affiliations
Dian Kurniawati
Keywords
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- EP ID EP726508
- DOI 10.47191/jefms/v5-i11-03
- Views 28
- Downloads 0
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