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All Journal JOURNAL ON SOCIAL ECONOMIC OF AGRICULTURE AND AGRIBUSINESS JURNAL AGRICA
Diana Chalil
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Social Sciences

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Integrated Reporting Sebagai Upaya Mendorong Industri Kelapa Sawit yang Berkelanjutan Riantri Barus; Diana Chalil
JURNAL AGRICA Vol. 16 No. 2 (2023): JURNAL AGRICA
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/agrica.v16i2.9500

Abstract

According to Law No. 40 of 2007, companies in Indonesia must only make annual reports containing directors' reports, management reports, analysis and discussion reports, or operational and financial performance reports. However, this information is still insufficient to meet report users’ needs in making a decision. In 2011, the International Integrated Reporting Council (IIRC) issued an Integrated Reporting reporting system that provides complete information on company activities, including activities related to social, environmental, and financial aspects. Through this reporting system, companies can provide complete and reliable information to all stakeholders, including investors, and restore investor confidence. In Indonesia, this reporting system is still voluntary and has not become an obligation. This reporting system will be very relevant to plantation companies, especially oil palm, given the many negative issues about unsustainable oil palm plantation entrepreneurs causing investors to lose confidence in investing in companies in the plantation sector, resulting in a decline in the share price of the plantation sector. This research was conducted on plantation companies listed on the Indonesia Stock Exchange, using data from all company reports from 2014 to 2020. The analytical method used is content analysis, average difference test, and simple regression analysis. The results show that no companies have implemented integrated reporting; companies are still limited to issuing annual reports. However, several companies have issued sustainability reports. The information disclosed is also limited to general matters rather than detailed information, as per the GRI standards. This is because oil palm plantations do not produce finished products sold directly to consumers, causing many aspects to not meet the standards.
Co-Authors Afthri Sutrati Ulya Ajuan Ritonga Chandra Butar-butar Denisa Jurina Tanjung Devina Nathania Avissa Marbun Donna Ruth Hutagalung Dwi Utari Sianturi Eko Ananda Permadi Emalisa Emalisa Hagaina Sembiring Happy F Sinaga Hasbul Hadi Hasman Hasyim Hiras Tobing HM Mozard B Darus Iskandarini Jufrianto Simanullang Julprida Saragih Kelin Tarigan Khairul Ulfa Lia Oktafia S Luhut Sihombing M. Jufri Marisca Girsang Maya Anggraini S Meta Sianturi Mozart B Darus Rahmanta Ginting Ray Damen Sitepu Riantri Barus, Riantri Richard Fransiskus Saragih Rizky Pratama Roma Uli Esteria Lumban Toruan Rulianda P. Wibowo Sargio Reinhard Harianja Sinar Indera Kusuma Siswadi Irwanto Siti Khadijah Siti Khadijah H. N Sri Astuti Syari Syafrina TATI NURHAYATI Thomson Sebayang Ummul Khoir Yahya Gunawan Pelawi Zikrina Zikrina