Integrated Reporting Disclosure and Performance of Banking Companies on the Indonesia Stock Exchange

Authors

  • Marita Marita Universitas Pembangunan Nasional Veteran Yogyakarta
  • Sri Astuti Universitas Pembangunan Nasional Veteran Yogyakarta
  • Sucahyo Heriningsih Universitas Pembangunan Nasional Veteran Yogyakarta

DOI:

https://doi.org/10.31098/ebs.v1i1.66

Keywords:

Integrated Reporting, Performance

Abstract

The purpose of the research to test the disclosure of integrated reporting and performance of the banking company in the Indonesia stock exchange. The population of this research is banking companies listed on the Indonesian Stock Exchange in the 2017 2019 year. This study using the financial industry because the financial sector may be regarded as one of the risky investments. So this study is expected to provide more information and revealing, especially information on integrated reporting elements. Based on the results of the statistic shows that element 1 ( a summary of external environmental organizations and companies ) and elements 3 (business model ) are an effect on the company performance. While the other variables 6 elements: elements 2 ( governance ); elements 4 ( risks and opportunities ); elements 5 ( strategy and resource allocation ); elements 6 ( performance ); elements 7 ( outlook ); and elements 8 ( Presentation and disclosure ), are not affect the company Performance.  This means not all components reporting integrated can affect the company performance. The contribution of this research can inform related integrated reporting in detail and the value of the enterprise

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Published

2020-10-25

Issue

Vol. 1 No. 1 (1): October 2020

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Articles

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