Determinan dan Konsekuensi Pengungkapan Integrated Reporting
Abstract
Penelitian ini bertujuan untuk menganalisis determinan dan konsekuensi pengungkapan integrated reporting. Sampel diambil dari 103 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2019 (n=309). Penelitian ini terdiri dari dua model, di mana model pertama menguji determinan-determinan yang memengaruhi sebuah perusahaan untuk mengungkapkan elemen-elemen integrated reporting pada pelaporan perusahaan, kemudian model kedua menguji konsekuensi dari pengungkapan elemen-elemen integrated reporting tersebut, spesifiknya pada nilai perusahaan yang diukur dengan rasio price-to-book value. Pengungkapan sesuai kerangka integrated reporting dilakukan dengan mencantumkan delapan elemen integrated reporting yang diterbitkan oleh International Integrated Reporting Council pada annual report. Hasil analisis penelitian menunjukkan bahwa variabel ukuran perusahaan berpengaruh positif terhadap pengungkapan integrated reporting, dan variabel integrated reporting berpengaruh positif terhadap nilai perusahaan. Sedangkan variabel leverage, komisaris independen, dan kepemilikan institusional tidak berpengaruh terhadap pengungkapan integrated reporting
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