PENERAPAN ELEMEN-ELEMEN INTEGRATED REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Authors

  • Nur Aisyah Kustiani Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.31092/jia.v3i0.38

Keywords:

Pelaporan Terpadu, elemen IR, kewajiban sosial dan lingkungan

Abstract

This study aims to determine whether the required elements in the integrated reporting (IR) initiated
by the IIRC has been fulfilled by companies listed on the Indonesia Stock Exchange (BEI). This study is a
quantitative study using descriptive statistics of score value of IR elements identified from the reports
and information published through the company 's financial statements, annual reports, sustainability
reports, and the information presented in the company's website.
The results show that, in general, the companies listed on the BEI has met an average of 50 % of the
required elements. It indicates that the companies listed on the Stock Exchange have voluntarily reported
necessary information including financial information and some non-financial information about
corporate social and environmental liabilities. This finding also indicates if the capital market authority

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Published

2017-05-25

Issue

Vol. 3 (2016): Edisi Maret

Section

Articles

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