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All Journal Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Syntax Literate: Jurnal Ilmiah Indonesia AFRE Accounting Financial Review JMM (Jurnal Masyarakat Mandiri) Berdikari: Jurnal Pengabdian Masyarakat Indonesia Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Gema Wiralodra STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) eProceedings of Management Innovative: Journal Of Social Science Research International Journal of Management and Business Applied Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital E-JURNAL AKUNTANSI
Tri Utami Lestari
Universitas Telkom
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Journal of Humanities and Social Studies

 1 
Effect Of Listing Age, Company Performance, And Shareholder Pressure On Integrated Reporting Imam, Gahenza Raihan Talian; Lestari, Tri Utami
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 3, No 2 (2019): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8278

Abstract

Integrated Reporting is a report that contains financial and non-financial information of the organization with the aim of being a brief communication tool of organizational performance in the context of the external environment and leads to the creation, preservation of value (value) both short, medium, and long term. This study aims to examine whether listing age, company performance, and shareholder pressure can affect companies in reporting information according to Integrated Reporting content. Research is modified because it uses existing theories by including new variables as research variables.  This research uses company data from the basic material sector listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. Purposive sampling technique resulted in a total of 63 companies in the raw goods sector (basic material) being used as the object of this study. The results in this study show that listing age, company performance, and shareholder pressure simultaneously have a significant effect on Integrated Reporting. Partially, listing age and shareholder pressure have a positive effect on Integrated Reporting. While the company's performance does not affect Integrated Reporting.
Co-Authors Alfiyah, Salsa Amartya Amanda, Taniya Yulia Anggraini, Aulia Kus Anisa Anggraeni, Anisa Annisa Nurbaiti Anutika, Salvia Khansa Ardian Ardian Aurelia Pamungkas, Amarsya Budiarto, Iqbal Graha Hutama Citra Sukmadilaga devi, Meita candra Elly Suryani, Elly Errina Aprilia Putri Farida Titik Kristanti Filiang, Rendy Hakimah, Cenindiani Hasanah, Sri Indah Hassya Alifah Suwandi Haztania, Santi Hilda Hilda Hilda Salman Said Ikraharjo, Anisah Fayyadh Imam, Gahenza Raihan Talian Jaya, Rayhan Satria Perdana Kartika Pratiwi Putri Khairi, Elvan Nazmi Leny Suzan Meita Candra Devi Muslih, Muhamad Musrady, Raihan Aqil Fauzananda Mutiara, Hadiah Intan Nabilah Alyani Thayeb Nainggolan, Febryaldo Nasution, Maya Sandita Octavia, Melinda Pramaisella, Verda Purbaningrum, Hayu Puteri, Mulya Annisa Putri, Dita Utama Rr Sri Saraswati Ruri Octari Dinata S, Petra Dwiranata Septia, Tasya Nafila Silalahi, Beatrice Mora Ulidya Sri Rahayu SRI RAHAYU Stela Revinsia, Vionesy Sudrajat sudrajat Sujiwo, Triyoga Agung Thayeb, Nabilah Alyani uswatun khasanah Zulkarnain, Vega Nurul Agashi