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All Journal Journal of Accounting Science Journal of Multiperspectives on Accounting Literature Journal of Economics and Economic Policy
Ningdiyah, Endra Wahyu
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Economics, Econometrics & Finance Social Sciences

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Journal : Journal of Accounting Science

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The Impact of Digital Integrated Reporting on the Influence of Financial Performance on Firm Value Ningdiyah, Endra Wahyu; Asyik, Nur Fadjrih; Fidiana, Fidiana
Journal of Accounting Science Vol 8 No 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1866

Abstract

General Background: The increasing complexity of global financial markets necessitates enhanced transparency and comprehensive reporting, leading to the adoption of digital integrated reporting (DIR) as a framework to provide stakeholders with concise, strategic insights into company performance. Specific Background: In Indonesia, the integration of DIR into financial reporting practices has become crucial, particularly for firms within the LQ-45 index on the Indonesia Stock Exchange, which are considered leaders in corporate governance and reporting standards. Knowledge Gap: Despite DIR's recognized importance, its moderating role in enhancing the relationship between financial performance metrics—Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER)—and firm value remains underexplored. Aims: This study aims to evaluate the effect of ROA, CR, and DER on firm value, considering DIR as a moderating factor, within Indonesian LQ-45 companies during 2019–2021. Results: The findings reveal that ROA and DER significantly impact firm value, while DIR positively moderates the effects of ROA and DER on firm value. Novelty: This research uniquely identifies DIR's moderating influence, offering a fresh perspective on how digital reporting mechanisms can enhance the predictive power of traditional financial metrics. Implications: The study underscores the strategic importance of DIR in corporate reporting, suggesting that enhanced disclosure can lead to increased investor confidence and potentially higher firm valuation, thereby informing policy and practice in corporate governance and financial reporting​.
Co-Authors Abidin, Fitiyan Izzah Noor Bayu Hari Prasojo Fidiana, Fidiana Mochamad Rizal Yulianto Nur Fadjrih Asyik Nurasik pratiwi, rossy Sarwenda Biduri