Record Details

Integrated Reporting and Corporate Performance: Empirical Evidence of The IIRC Framework Adoption

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen

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Field Value
 
Title Integrated Reporting and Corporate Performance: Empirical Evidence of The IIRC Framework Adoption
 
Creator Affan, Muhammad Wildan
 
Subject Integrated Reporting; Corporate Performance; IIRC; Financial Information; Non-Financial Information
 
Description Sustainability and transparency issues are becoming trending in the nature of corporate reporting. Stakeholders are accused to bring together all financial and nonfinancial metrics into one integrated report. The purpose of this study is to determine the effect of integrated reporting toward corporate performance. Integrated reporting measurement uses the construct adopted from IIRC. The research sample in this study is basic and chemical industry sector that listed in the Indonesia Stock Exchange in 2017. The reason in choosing those industries as a research subject is because the basic and chemical industry sector is recorded as a high growth industry sector in 2017. This study uses a linear regression as an analysis tool. This study concluded that integrated reporting has significant effect toward corporate performance.
 
Publisher University of Islam Malang
 
Contributor —
 
Date 2019-05-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jema/article/view/2700
10.31106/jema.v16i2.2700
 
Source JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen; Vol 16, No 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen; 181-186
2597-4017
1693-7864
10.31106/jema.v16i2
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jema/article/view/2700/pdf
 
Rights Copyright (c) 2019 JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
http://creativecommons.org/licenses/by/4.0