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Fidiana, Fidiana
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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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 - Lussiana Abdan Syakura Achmad Firdaus Sani, Achmad Firdaus Adawiyah, Lailatul Adrianto, Yudhi Aji Rifqi Rawadani Akbar, Arista Widya Andhika Akhmad Riduwan Alifah Shabrina, Alifah Andriana, RA Meisy Ariestianti, Widhi Azhar, Devhan Benaya Azizah, Mellina Nur Bambang Suryono Basuki, Mudjiani Budiyanto Budiyanto Budiyanto Budiyanto Cindy Calista Gunawan Cindy Fitria Sumuan DEWI SARTIKA Dian Anggraeni Safitri, Dian Anggraeni Dien Gusti Mayogi, Dien Gusti Dini Widyawati Dini Widyawati Dini Widyawati Dwi R, Endang Endang Dwi R Fadil Fadilah, Farhan Fadjrih Asyik, Nur Fauzi, Rizfi Febronia Hersi Batul Felani, Maulana Robbi Fitria Ika Siwi Rahayu Fitriana Warap Sari, Fitriana Warap Gabriel Pito Gabriel Pito Hegemur, Ratih Dewi Anggraini Jubair HERAWATI, LILIK Heriska Sri Kresna Hermanto, Suwardi Bambang Heru Pribowo Hesty Mey Lestari, Hesty Mey Hindah Mustika Ikhsan Budi Riharjo Intan Saputri Ayuningtiyas Istighfarin, Nabila Istighfarin, Nabila J Jamaluddin Kiki Eka Selfiana, Kiki Eka Kurnia Kurnia L Lussiana Lazuardy, Alvin Lilis Ardini Luluk Musyarrofah, Luluk Lussiana Lussiana Lydia Setyawardani Madinatul Umro, Madinatul Mahwiyah, Mahwiyah Maulana Robbi Felani Maya Sari Mildawati, Titik Mochamad Taufan Noor Nabila Istighfarin Nasution, Annio Indah Lestari Ningdiyah, Endra Wahyu Nur Amalia Nur Fadjrih Asyik Nur Handayani Nur Handayani Nur Handayani Nurul Hidayati Paradhita Octivia Anggun Permana, Paradhita Octivia Anggun Paulus Sugianto, Paulus Pramaiswari, Gelia Ayu Primasari, Ratna Arizka Putra, Zaka Yahya Rahayu, Ernia Christy Ratna Arizka Primasari Ratna Wati Retnani, Endang Dwi Retnowati, Candra Robby Hartono Putra, Robby Hartono Rochdianingrum, Widhi Rochdianingrum, Widhi Ariestianti Rohmah, Fifi Fauzia Rozi, Danu Sakina Sakina, Sakina Sudarmo Sudarmo Sugeng Riyadi Asmoro, Sugeng Riyadi Suhfriahtiningsih, Endah Sulistyowati Sulistyowati Sutjipto Ngumar Sutjipto Ngumar, Sutjipto Tiara, Tiara Titik Mildawati Titik Mildawati Titik Mildawati Titik Mildawati Tri Wulandari Triyonowati, Triyonowati Ulya Anisa’ul Maghfiroh Ulya Anisa’ul Maghfiroh Utama, Yayak Ardy Pranata Viega Ayu Permata Sari, Viega Ayu Permata Wahidahwati Wahidahwati Wardani, Indry Maura Kusuma Widhi Ariestianti Widhi Ariestianti Rochdianingrum Widhi Rochdianingrum Widyawati, Dini