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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang KEUNIS Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Keuangan dan Akuntansi (JRKA) Kompartemen : Jurnal Ilmiah Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Indonesian Journal Of Business And Economics LOYALITAS: Jurnal Pengabdian Kepada Masyarakat EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JAAF (Journal of Applied Accounting and Finance) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Tangible Journal JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Abdimisi EkoPreneur Jurnal PKM Manajemen Bisnis Pekodimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Putri Nurmala
universitas pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Neuroscience Social Sciences Other

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What Effect Does CEO Power Has over Integrated Reporting? Evidence from Indonesian Listed Companies Putri Nurmala; Akhmad Sigit Adiwibowo
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i1.31952

Abstract

This study aims to analyze the role to chief executive officer (CEO) in integrated reporting (IR) adoption and whether growth opportunities moderate this role. This study is based on an unbalanced data panel of 106 firms listed on Indonesian Stock Exchange from 2017 to 2021 (530 observations). Using a panel regression model this study found that CEO power does not affect IR, and growth opportunities do not modify the relationship. Furthermore, this study also revealed that there is only one company sample that published IR based on the International Integrated Reporting Council (IIRC) framework in 2021. It is suggested that policy makers need to encourage IR adoption trough regulation and incentives.
Co-Authors Abdul Azis Ade Sifa Rahmawati Afifah Kemala Sari Aida Afriyanti Akhmad Sigit Akhmad Sigit Adiwibowo Akhmad Sigit Adiwibowo Akhmad Sigit Adiwibowo Akhmad Sigit adiwibowo Amelia Dwi Putri Suryani Anis Syamsu Rizal Dea Annisa Dessy Bustanti Devi Kurniawati Dwi Safiatun Rohmah Elizabeth Putri Fina Ratnasari Listiya Ike Purnomo Meisnawati Meisnawati Meri Yanti Muhammad Yunus Kholis Nanda Sofia Oktaviani Nguyen Thu Thrang Noviani Noviani Oktaviana Larasati Puteri Balqis Putri Malihul Hanny Rizki Wahyudi Shinta Ningtiyas Nazar Sofhya Cahyani SRI WULANDARI Trisna Dwi Febianti Trisnawati Rahayu Wahyu Nurul Hidayati Witha Ayuni Mariska Yadi Cahyono