Electronic Theses and Dissertation

In the era of globalization, information have widely developed due to the changing economics environments related to the business organizations. Integrated reporting provide all those information which is defined as a concise communication about how an organization’s strategy, governance, performance and prospects, in the context of its external environment, lead to the creation of value over the short, medium and long term. The purpose of this study is to examine the implementation of Integrated Reporting in Indonesian banks and its effect on companies performance. A sample of 37 integrated reports which disclosed by banks listed on Indonesian Stock Exchange (IDX) in the period of 2017-2019 was studied. The integrated reporting elements were organizational overview and external environment, corporate social responsibility, and corporate governance. Data were analyzed using a multiple regression model with SPSS application program. The findings of this study indicate that integrated reporting has positive impact on corporate performance. Other findings indicate that only corporate social disclosure has positive impact on corporate performance.

Tidak Tersedia Deskripsi