INTEGRATED REPORTING DISCLOSURE SCORES AND EXPLANATORY FACTORS: CASE IN INDONESIA CONTEXT

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dc.contributor.authorKartadjumena, Eriana
dc.contributor.authorAnna, Yane Devi
dc.date.accessioned2021-02-05T08:22:59Z
dc.date.available2021-02-05T08:22:59Z
dc.date.issued2020
dc.description.abstractThis study aims to analyze the company disclosure level based on the IIRC’s integrated reporting framework and also to explore its determining factors, namely stand-alone sustainability report, sustainability index and sustainability or corporate social responsibility committee. This research investigates the integrated reporting disclosure level of annual reports, websites and sustainability reports from 87 companies’ websites in Kompas 100 index. This study is quantitative study and employs multivariate ordinary least squares regression to test the hypothesis. The results show that the corporate organizational overview, external environment and governance as the highest scores of integrated reporting disclosures index. On the other hand, the company outlook and business models as the lowest scores. This study shows that stand-alone sustainability report has a significant influence on an integrated reporting disclosure score.en_US
dc.identifier.issn1475-7192
dc.identifier.urihttp://repository.widyatama.ac.id/xmlui/handle/123456789/12064
dc.language.isoenen_US
dc.publisherInternational Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2en_US
dc.subjectReportingen_US
dc.subjectDisclosureen_US
dc.subjectIntegrated reporting frameworken_US
dc.titleINTEGRATED REPORTING DISCLOSURE SCORES AND EXPLANATORY FACTORS: CASE IN INDONESIA CONTEXTen_US
dc.typeArticleen_US
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