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Integrated Reporting Disclosure and Its Implications on Investor Reactions KCI 등재 SCOPUS

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  • URLhttps://db.koreascholar.com/Article/Detail/403169
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한국유통과학회 (Korea Distribution Science Association)
초록

The purpose of this study is to analyze integrated reporting disclosure and its implications on investor reactions. The population in this study is all manufacturing companies listed on the Indonesia stock exchange from 2017 to 2019, totaling 171 companies, and the sampling technique used is purposive sampling method. The method used in this research is a quantitative description using the financial statements of manufacturing companies listed on the Indonesia stock exchange. The data analysis method used is multiple regression analysis with intervening variables using AMOS 24 software. The results of this study show a positive and significant effect of profitability (X1) and company size (X2) on integrated reporting (IR); a positive and insignificant effect of stakeholder pressure (X3) on integrated reporting (IR); a positive and significant effect of profitability (X1) and stakeholder pressure (X3) on investor reactions (Y); a positive and insignificant effect of firm size (X2) and integrated reporting (IR) on investor reactions (Y). Suggestions are that in further studies, we can increase the sample size by including other industries, and in addition to using annual reporting, we can also use other sources such as websites, press releases, and prospectuses to improve the robustness of this study by relying on other data sources.

목차
Abstract
1. Introduction
2. Literature Review
    2.1. Integrated Reporting ()
    2.2. Profitability
    2.3. Company Size
    2.4. Stakeholder Pressure
    2.5. Investor Reactions
    2.6. Previous Research Studies
3. Research Methods
    3.1. Research Design
    3.2. Population and Sample
    3.3. Variable Operationalization
    3.4. Data Analysis Technique
4. Results and Discussion
    4.1. Results
    4.2. Discussion
5. Conclusions
References
저자
  • Adam ZAKARIA(Faculty of Economics, Universitas Negeri Jakarta, Indonesia)
  • Indra PAHALA(Faculty of Economics, Universitas Negeri Jakarta, Indonesia.)
  • Muhammad YUSUF(Faculty of Economics, Universitas Negeri Jakarta, Indonesia.)
  • Yunika MURDAYANTI(Faculty of Economics, Universitas Negeri Jakarta, Indonesia) Corresponding Author
  • I Gusti Ketut Agung ULUPUI(Faculty of Economics, Universitas Negeri Jakarta, Indonesia.)