Integrated Reporting Disclosure and Its Implications on Investor Reactions

Ulupui, I Gusti Ketut Agung; Murdayanti, Yunika; Yusuf, Muhammad; Pahala, Indra; Zakaria, Adam

doi:10.13106/jafeb.2020.vol7.no12.433

Cited by 6 publications

(6 citation statements)

References 13 publications

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“…Investors pressure management to run the company efficiently to increase shareholder wealth (Teschner & Paul, 2019). Pressure comes from parties with interest in the company, who demand the company to present all financial and non-financial information for the benefit of each stakeholder (Ulupui et al, 2020). External pressures encourage management to restructure business strategies to conform to external parties' behavior (J.…”

Section: Resultsmentioning

confidence: 99%

The pentagon fraud theory perspective: understanding of motivation of executives to manipulate with the financial statements of a state-owned enterprise

Setiorini¹,

Rahmawati²,

Payamta³

et al. 2021

EA-XXI

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State-Owned Enterprises (SOEs) in Indonesia are important economic actors in the national economy. However, SOEs have problems with accountability and financial transparency. SOEs problems ultimately lead to high economic costs and reduce efficiency. This study aims to determine the practice of fraudulent financial statements in SOEs. The method used in this research is descriptive. Data was obtained using observation and documentation of the Garuda Indonesia Group company which is a major airline in Indonesia. In addition, data were obtained from the Indonesia Stock Exchange (IDX), which consists of 36 samples. This study analyzes the financial statements from 2010 to 2018 as an independent variable. The dependent variable is measured by the elements of the pentagon fraud theory (pressure, opportunity, rationalization, competence, and arrogance) to detect fraudulent financial statements. Data analysis uses Kernel regression parameters, namely R-squared, predictive sign, and standard error, to detect earnings management in the context of the Garuda Indonesia Group. The results show that all the elements of the pentagon fraud theory affect financial statements. The study results show that the pentagon theory of fraud can be relied upon to detect misreporting in financial statements of SOEs. Furthermore, the study results are expected to be considered by related parties to be better prepared when detecting financial statement fraud using the fraud pentagon theory model.

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Section: Resultsmentioning

confidence: 99%

The pentagon fraud theory perspective: understanding of motivation of executives to manipulate with the financial statements of a state-owned enterprise

Setiorini¹,

Rahmawati²,

Payamta³

et al. 2021

EA-XXI

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“…Such calls have been prompted by the inadequacy of risk reporting practices (Solomon et al 2000). The information needs of investors are essential because their assessment of the risks and opportunities of companies will affect share prices and thus the prospects and bonuses of managers (Ulupui et al 2020). Maximizing financial returns and minimizing risk remains the priority of investors.…”

Section: Risk Disclosure-in Financial or Non-financial Reportingmentioning

confidence: 99%

Risk Information in Non-Financial Disclosure

Fijałkowska

Hadro

2022

Risks

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This paper aims to research the topics related to risk included in non-financial disclosure (NFD) of companies listed on the Warsaw Stock Exchange (WSE) and explore factors that influence the risk topics ratio in NFD. We applied a content analysis using topic modeling to discover latent risk topics in NFD. Next, with Ward’s clustering, we identified four groups of companies with a homogenous risk topic mixture. For causal analysis, to explain the differences in risk topics ratio, we used qualitative comparative analysis (QCA), which allowed us to obtain three paths (variable configurations) leading to the high ratio of risk topics in NFD. Our results suggest that companies disclosing risk information extensively in their NFDs concentrate almost solely on social risk matters. In contrast, companies talking briefly about environmental and social (E&S) risk prepare their NFDs with a more balanced distribution of E&S topics and their financial implication. In general, the companies’ exposure to E&S risk and the use of NFD standards and guidelines as well as the type of NFD impact the space dedicated to risk information. This paper contributes to academics and regulators, filling the gap about risk disclosure in the NFD, identifying the nature of corporate risk disclosures, and upgrading research about determinants of risk information in non-financial disclosure.

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“…Dibandingkan dengan perusahaan yang profitabilitasnya rendah, perusahaan yang memiliki profitabilitas tinggi melakukan pengungkapan integrated reporting yang lebih lengkap (Girella et al, 2019). Tujuannya adalah perusahaan ingin menunjukkan bahwa perusahaan memiliki kemampuan dalam menghasilkan laba yang tinggi dari sejumlah aset yang digunakan oleh perusahaan (Ulupui et al, 2020). Sedangkan, perusahaan dengan laba yang rendah membatasi informasi tersebut dari para stakeholder (Fuhrmann, 2020).…”

Section: Pendahuluanunclassified

“…Pada penelitian Sánchez et al (2018), ditemukan adanya hubungan yang signifikan positif antara ROA dan integrated reporting. Hasil penemuan yang sama juga ditemukan oleh Islam (2020) dan Ulupui et al (2020). Sedangkan menurut Fuhrmann (2020), ROA memiliki hubungan yang signifikan negatif dengan kemampuan perusahaan untuk melaporkan integrated reporting.…”

Section: Pendahuluanunclassified

“…Berdasarkan tabel hasil uji-t, ROA memiliki pengaruh yang signifikan positif terhadap integrated reporting dengan nilai probabilitas di bawah 0.05 yaitu sebesar 0.0015 dan koefisien sebesar 1.930861. Maka hipotesis 1 terbukti dan konsisten dengan hasil penelitian Girella et al (2019); Islam (2020); dan Ulupui et al (2020). ROA mendapat perhatian dari stakeholder karena perannya yang penting dalam menilai kinerja positif perusahaan.…”

Section: R-squaredunclassified

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Peran Direksi Wanita dalam Memoderasi Performa Perusahaan Terhadap Pengungkapan Sukarela Integrated Reporting

Ivone

T.G

2022

E-Jurnal Akuntansi

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Integrated reporting is a new development in the world of reporting that combines company financial and non-financial information. This study aims to prove the effect of company performance on integrated reporting disclosures with female directors as a moderating variable. The research object is a non-financial company registered with the Value Reporting Foundation for the period 2017 – 2021. The research was conducted through logistic regression tests and moderated regression analysis (MRA) tests. The results of the study show that ROA has a significant positive effect on integrated reporting disclosures. Meanwhile, ROE and MBVE have a significant positive effect on integrated reporting disclosure with moderation of female directors. Female directors are able to moderate the relationship between company performance and voluntary disclosure of integrated reporting. Keywords: Firm Performance, Gender Diversity, Integrated Reporting, Voluntary Disclosure

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Integrated Reporting Disclosure and Its Implications on Investor Reactions

Cited by 6 publications

References 13 publications

The pentagon fraud theory perspective: understanding of motivation of executives to manipulate with the financial statements of a state-owned enterprise

The pentagon fraud theory perspective: understanding of motivation of executives to manipulate with the financial statements of a state-owned enterprise

Risk Information in Non-Financial Disclosure

Peran Direksi Wanita dalam Memoderasi Performa Perusahaan Terhadap Pengungkapan Sukarela Integrated Reporting

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