FACTORS AFFECTING COMPANY’S CAPABILITY IN PERFORMING INTEGRATED REPORTING: AN EMPIRICAL EVIDENCE FROM INDONESIAN COMPANIES

Putu Sukma Kurniawan
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Putu Sukma Kurniawan: Universitas Pendidikan Ganesha

No xrcbe, INA-Rxiv from Center for Open Science

Abstract: This study discusses the factors that affect the company's capability to perform integrated reporting. The independent variables in this study are the profitability of the company, company size, managerial ownership, institutional ownership, and the stakeholder pressure with the dependent variable is the company’s capability in performing integrated reporting. This research used company that competed on Indonesia Sustainability Reporting Award and the companies listed on the SRI KEHATI stock index with the observation period during 2014-2016. The analysis used in testing the hypothesis is multiple linear regression analysis. Results show that company’s size and stakeholder’s pressure have a high connection with the company’s capability in performing integrated reporting. Keywords : integrated reporting; company’s profitability; company size; managerial ownership; institutional ownership; stakeholder’s pressure; company’s capability in performing integrated reporting

Date: 2018-08-30
New Economics Papers: this item is included in nep-acc and nep-sea
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Persistent link: https://EconPapers.repec.org/RePEc:osf:inarxi:xrcbe

DOI: 10.31219/osf.io/xrcbe

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