DETERMINANTS OF INTEGRATED REPORTING AND ITS IMPACT ON FIRM VALUE: LITERATURE REVIEW

Humaira Dinda Mulyadi

doi:10.14710/jaa.20.1.32-53

DOI: https://doi.org/10.14710/jaa.20.1.32-53

DETERMINANTS OF INTEGRATED REPORTING AND ITS IMPACT ON FIRM VALUE: LITERATURE REVIEW

*Humaira Dinda Mulyadi - Department of Accounting, Economic and Business Faculty,, Indonesia

Citation Format:

Abstract

Integrated reporting (IR) is the latest reporting that is important for use especially in Public Interest Entities (PIE). Unlike conventional reporting that only reports financial capital, integrated reporting includes other material information about manufacturing, intellectual, human, social and relational, and natural capital. Thus, the purpose of this study is to convey an understanding of IR and its contribution to the value of the company. Ultimately, this analysis includes useful recommendations for future IR research.

Fulltext View|Download

Keywords: Integrated Reporting; Firm Value; Archival Research

Article Metrics:

Article Info

Section: Articles

Language : EN

In Volume 20, Nomor 1, Tahun 2023

Recent articles

DETECTION OF FRAUDULENT FINANCIAL STATEMENT USING HEXAGON FRAUD THEORY A LITERATURE REVIEW DETERMINANTS OF INTEGRATED REPORTING AND ITS IMPACT ON FIRM VALUE: LITERATURE REVIEW THE INFLUENCE OF MANAGERIAL ABILITY TOWARDS ACCOUNTING CONSERVATISM (A Study in Non-Cyclical Companies Listed on IDX) More recent articles

Most cited articles

PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN KARAKTERISTIK CORPORATE GOVERNANCE PADA SEKTOR FINANSIAL PENGAWASAN UNTUK PEMBERANTASAN KORUPSI ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KEPATUHAN PENGUNGKAPAN WAJIB DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada Kabupaten/Kota di Indonesia) PENGAWASAN IMPELEMENTASI “GREEN ACCOUNTING” BERBASIS UNIVERSITY SOCIAL RESPONSIBILITIES (USR) DI UNIVERSITAS NEGERI SEMARANG SERTA STUDI KOMPARASI UNIVERSITAS SE-KOTA SEMARANG More cited articles

Last update:

No citation recorded.

Last update: 2024-11-22 21:46:39

No citation recorded.

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).