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All Journal Jurnal Kependidikan: Penelitian Inovasi Pembelajaran Jurnal Manajemen Terapan dan Keuangan JURNAL SISTEM INFORMASI BISNIS Jurnal Administrasi Bisnis Research Report - Social Science Jurnal Dinamika Akuntansi Journal of Economics, Business, & Accountancy Ventura Asian Journal of Accounting Research International Research Journal of Business Studies (E-Journal) Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jambura Accounting Review Aptisi Transactions on Technopreneurship (ATT) Jurnal Bisnis dan Akuntansi Business Management Analysis Journal (BMAJ) Jurnal Riset Akuntansi Aksioma Jurnal Mantik Jurnal Wacana Ekonomi Jurnal Ilmiah Edunomika (JIE) Jurnal Ekonomi Dan Bisnis Journal of Intelligent Decision Support System (IDSS) Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia BUDGETING : Journal of Business, Management and Accounting Jurnal EMA (Ekonomi Manajemen Akuntansi) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Journal of Economics and Business UBS Jurnal Disrupsi Bisnis Jurnal Ilmiah Wahana Pendidikan AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Ekonomi Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan International Journal of Applied Finance and Business Studies Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ekonomi Perjuangan (JUMPER) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Jurnal Ekonomika Dan Bisnis Economic Reviews Journal IJFBP International Journal of Family Business Practices PENGABDIAN SOSIAL Innovative: Journal Of Social Science Research An Nuqud: Journal of Islamic Economics Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Innovative and Creativity International Journal of Pertapsi International Research Journal of Business Studies Journal of Education Transportation and Business J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi PESHUM
Amelia Setiawan
Fakultas Ekonomi Universitas Katolik Parahyangan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Transportation Other

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Journal : Asian Journal of Accounting Research

 1 
Integrated Reporting: Are Indonesian Companies Ready to Do It? Setiawan, Amelia
Asian Journal of Accounting Research Vol 1, No 2 (2016): Asian Journal of Accounting Research
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (50.452 KB) | DOI: 10.20473/ajar.v1i2.2515

Abstract

Many companies in Indonesia already have completed sustainability reporting (SR) in their corporate reporting eventhough the regulation has not required public companies to disclose Integrated Reporting (IR) in their report. Are companies with excellent sustainability reporting ready to release integrated reporting? This question is the main concern of this paper. The published guidelines by IIRC are divided into two categories:  guidelines which can be assessed objectively and those that cannot be measured objectively. Content analysis is used for data collection and analysis for annual reports of the companies used as sample in this research. The result of this research showed that companies that won Indonesia Sustainability Reporting Award are ready to disclose Integrated Reporting with few modification which adds the value of their report. The implication of the study for public companies is a encouragement to publish integrated reporting and for researchers is being preliminary research for developing research about integrated report in Indonesia.
Co-Authors Agus Hasan P.A Aldifayan, Nisrina Andrew Christian Sudjono Andrew Christian Sudjono Andriana, Gisella Anjarany, Shabrina Antonius Bimo Rentor Binekas, Bani Budiana Gomulia Calista, Nissa Chatherine Melinda Damajanti Tanumihardja Devinsa Aurelle Gunawan Devita Wulandari Dewanti, Monica Paramita Ratna Putri Dewanti, Monica Paramita Ratna Putri Djadjadikerta, Hamfri Faninda, Sandra Fanji Farman Fannyra Lianty Fernando Mulia Fransisca Elza Gisella Andriana Gunawan, Agnes Regina Gustantio, Esther Rendy Haki, Billy Adriyadi Halim, Fidelia Vanessa Hamfri Djajadikerta Hamfri Djajadikerta Haryanto Haryanto Haryanto Haryanto Haryanto Haryanto Haryono, Jane Magdalena Heryadi , Alicya Intan, Angela Irfan Haryanto Irma Suryani Iskandar, Sesilia Abigail Ivana Melinda Jeremy Evan Yusuf Joychristy, Eveline Judith Tagal Gallena Sinaga Katlea Fitriani Kenisha Arvianetta Sutantio Khaliza, Lidya Adisti Ghaida Nur Kusuma Natita, Rendi Lidwina Andrea Gunarso Lilian Danil Lusanjaya, Gery Lusia Victolia Maengkom, Miriam Renee Magnaz Lestira Oktaroza Maratno, Sylvia Fettry Elvira Marcella Virginia, Agnes Michael Michael Monica, Cassia Muliawati Muliawati Nikolaus, Khoe Felicia Nina Septina Noviana, Yosephine Artha Nurhadewa, Kresna Nurwijayanti Nusuki, Ina Patrick Pebrian Pratama Phanduwinata, Catherine Puji Astuti Rahayu Rahman, Erpi Ramadhany, Gwendry Registiany, Via Retno L. Adriani Ria Satyarini Rizki Indrawan Rustanto, Vina Regina Samuel Wirawan Sandra Faninda Santoso, Nathalia Sasmitapura, Angga Setiawan, Stanley Sudjono, Andrew Christian Susilo, Agustinus Sylvia Fettry E.M Sylvia Fettry Elvira Maratno Tanaya, Alicia Valerie Vareen Canovala Veronika Veronika Vicky Dzaky Cahaya Putra Widyawan, Margareta Jane Yane Devi Anna Yogi Ginanjar Yusuf, Jeremy Evan Yuwono, Aurelia Marvetta