Integrated Reporting Disclosure, Business Complexity and Firm Value

Komar, Seful; Ahmar, Nurmala; Darminto, Dwi Prastowo

doi:10.23969/jrak.v12i1.2342

Cited by 7 publications

(9 citation statements)

References 2 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Penelitian ini memberikan kesimpulan yang sama seperti penelitian Lee dan Yeo. Di Indonesia, penelitian yang sama dilakukan oleh Komar et al (2020) dengan menggunakan sampel perusahaan manufaktur yang terdaftar di BEI. Penelitian ini juga menghasilkan kesimpulan bahwa pengungkapan elemen integrated report memengaruhi nilai perusahaan secara positif.…”

Section: Pendahuluanunclassified

“…Sesuai dengan konsep teori sinyal, pelaporan yang dilakukan dengan baik dan relevan merupakan sinyal baik yang dipancarkan oleh emiten yang kemudian ditangkap oleh para investor. Sinyal yang baik ini berpotensi meningkatkan tingkat kepercayaan pemangku kepentingan (Komar et al, 2020). Informasi akuntansi yang relevan merupakan faktor signifikan dalam pembuatan keputusan investasi (Tyll dan Pohl, 2014).…”

Section: Nilai Perusahaan Sebagai Konsekuensi Pengungkapan Integrated...unclassified

“…Penerapan pelaporan terintegrasi pada internal perusahaan juga dapat membantu manajemen dalam membuat keputusan strategis dan perencanaan perusahaan di masa depan yang membantu proses penciptaan nilai perusahaan (value creation). Kerangka pikir ini didukung dengan hasil-hasil penelitian sebelumnya, antara lain oleh Lee dan Yeo (2015), Barth et al (2015), dan Komar et al (2020), yang menemukan adanya relasi positif antara penerapan integrated reporting dengan nilai perusahaan. Berdasarkan uraian tersebut, maka diajukan hipotesis sebagai berikut.…”

Section: Nilai Perusahaan Sebagai Konsekuensi Pengungkapan Integrated...unclassified

“…Peningkatan ini tentunya berasal dari meningkatnya harga saham, yang berarti saham emiten dipersepsikan mampu menjanjikan pengembalian investasi sehingga diminati oleh para investor. Hasil penelitian ini konsisten dengan temuan beberapa penelitian terdahulu, yakni diantaranya Komar et al (2020)…”

Section: Pembahasanunclassified

See 3 more Smart Citations

Determinan dan Konsekuensi Pengungkapan Integrated Reporting

Moeljadi

Angelina²,

Pangestu³

2022

Pusat Pengkajian dan Pengembangan Akuntansi

View full text Add to dashboard Cite

Penelitian ini bertujuan untuk menganalisis determinan dan konsekuensi pengungkapan integrated reporting. Sampel diambil dari 103 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2019 (n=309). Penelitian ini terdiri dari dua model, di mana model pertama menguji determinan-determinan yang memengaruhi sebuah perusahaan untuk mengungkapkan elemen-elemen integrated reporting pada pelaporan perusahaan, kemudian model kedua menguji konsekuensi dari pengungkapan elemen-elemen integrated reporting tersebut, spesifiknya pada nilai perusahaan yang diukur dengan rasio price-to-book value. Pengungkapan sesuai kerangka integrated reporting dilakukan dengan mencantumkan delapan elemen integrated reporting yang diterbitkan oleh International Integrated Reporting Council pada annual report. Hasil analisis penelitian menunjukkan bahwa variabel ukuran perusahaan berpengaruh positif terhadap pengungkapan integrated reporting, dan variabel integrated reporting berpengaruh positif terhadap nilai perusahaan. Sedangkan variabel leverage, komisaris independen, dan kepemilikan institusional tidak berpengaruh terhadap pengungkapan integrated reporting

show abstract

Section: Pendahuluanunclassified

Section: Nilai Perusahaan Sebagai Konsekuensi Pengungkapan Integrated...unclassified

Section: Pembahasanunclassified

See 2 more Smart Citations

Determinan dan Konsekuensi Pengungkapan Integrated Reporting

Moeljadi

Angelina²,

Pangestu³

2022

Pusat Pengkajian dan Pengembangan Akuntansi

View full text Add to dashboard Cite

show abstract

“…one integrated report. Based on agency theory, integrated reporting elements disclosure can reduce information asymmetry about company management that can occur between managers (agents) and investors (principles) (Sari et al, 2020) and increase firm value (Komar et al, 2020). In line with stakeholder theory, company information disclosure with a broader and more relevant perspective based on integrated reporting elements based on the integrated reporting framework can bring managers closer to stakeholders, especially investors (shareholders), because integrated reporting elements can provide a series of information.…”

Section: Introductionmentioning

confidence: 97%

Financial Leverage and Idiosyncratic Risk in Indonesia: Does Integrated Reporting Matter?

Geno

Firmansyah

Prakosa

et al. 2022

JRAK

View full text Add to dashboard Cite

This study empirically examines the association between financial leverage and idiosyncratic risk. This study also includes integrated reporting elements as moderating variables. This study employs a quantitative approach with secondary data obtained from the www.idx.co.id, www. finance.yahoo.com, and related company websites. The research population includes companies engaged in the manufacturing sector, listed on the IDX in 2016–2020, with a sample of 450 companies based on purposive sampling. The data analysis method used is panel data regression analysis. This study finds that financial leverage positively affects idiosyncratic risk. Also, this study suggests that integrated reporting strengthens the positive effect of financial leverage on idiosyncratic risk. This study indicates that the Financial Services Authority of Indonesia should increase the policy of integrated reporting implementation by the listed companies.

show abstract

The Role of Integrated Reporting in Income Smoothing, Tax Avoidance, Idiosyncratic Risk – Case of Manufacturing Sector

Geno,

Firmansyah,

Prakosa

2023

aaj

View full text Add to dashboard Cite

Purpose : Idiosyncratic risk directly affects investment. The failure to foresee the risk may cause investors to suffer an enormous capital loss. Thus, this study investigates the effect of corporate policies, i.e., income smoothing and tax avoidance, on idiosyncratic risk. The use of integrated reporting as moderating variable is essential in these associations. Method : The analysis includes 90 manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020, obtaining a total sample of 450 firm-year. Multiple linear regression models for panel data are employed to test the hypotheses. Findings : Our findings suggest that tax avoidance positively correlates with idiosyncratic risk, while integrated reporting strengthens these relationships. In contrast, income smoothing is not associated with idiosyncratic risk. However, the interaction between income smoothing and integrated reporting is negatively associated with idiosyncratic risk. Our finding proves that idiosyncratic risk can be costly due to porous corporate policies. It bridges investors understanding of idiosyncratic risk and improves their foresight, allowing them to anticipate managers’ transgression. A better understanding of idiosyncratic risk may also help local tax authorities to improve compliance risk management for taxation purposes. This study demonstrates that market regulators may benefit from enhanced integrated reporting implementation by listed companies. Novelty : This study includes integrated reporting, which encourages companies to be more transparent in providing information to the public, as a moderating variable in testing the effect of income smoothing and tax avoidance on idiosyncratic risk, which are rarely used in previous references. Keywords : Idiosyncratic Risk; Income Smoothing; Tax Avoidance; Integrated Reporting; Manufacturing Company

show abstract

Integrated Reporting Disclosure, Business Complexity and Firm Value

Cited by 7 publications

References 2 publications

Determinan dan Konsekuensi Pengungkapan Integrated Reporting

Determinan dan Konsekuensi Pengungkapan Integrated Reporting

Financial Leverage and Idiosyncratic Risk in Indonesia: Does Integrated Reporting Matter?

The Role of Integrated Reporting in Income Smoothing, Tax Avoidance, Idiosyncratic Risk – Case of Manufacturing Sector

Contact Info

Product

Resources

About