Fuadah, Luk Luk and Kalsum, Umi (2021) Tinjauan Atas Implementasi Dalam Pengungkapan Integrated Reporting Di Indonesia. Tinjauan Atas Implementasi Dalam Pengungkapan Integrated Reporting Di Indonesia, 11 (1).
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Abstract
This paper presents a review of research that discusses integrated reporting in Indonesia. The aim is to identify and understand previous research that reveals what is important in the disclosure of integrated reporting. The theory used from previous research is agency theory, legitimacy theory, stakeholder theory, diffusion of innovation theory, new institutional theory, signal theory, impression management theory. The research method used is quantitative and qualitative methods. Most previous studies used quantitative methods with regression compared to qualitative methods with content analysis. Factors that affect integrated reporting include independent board members, board size, board gender, company size, institutional ownership, profitability, institutional ownership, external auditors, audit committee, audit committee meetings, stakeholder pressure, frequency of audit committee meetings, proportion of commissioners independent, audit committee expertise, foreign ownership showing varying results
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62901-Accountant Profession (Profesi) |
| Depositing User: | Luk Luk Fuadah |
| Date Deposited: | 19 Apr 2022 12:39 |
| Last Modified: | 19 Apr 2022 12:39 |
| URI: | http://repository.unsri.ac.id/id/eprint/69062 |
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