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Pengaruh Kinerja Keuangan Terhadap Pelaporan Terintegrasi : Studi Kasus di Perusahaan Pertambangan Yang Terdaftar Di BEI Afi Masruroh; Karina Sekar Rachmadanti; Nindya Cahya Puspita; Maria Yovita R. Pandin
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.2001

Abstract

This study aims to evaluate the influence of financial performance on integrated reporting in the Indonesian mining sector listed on the Indonesia Stock Exchange (BEI). The study employs a case study approach to examine selected mining companies. Data is gathered from detailed financial statements and integrated reports owned by the companies during the period of 2020-2022. The analysis results indicate that integrated reporting positively contributes to the companies' financial achievements.
Pengaruh Kinerja Keuangan Terhadap Pelaporan Terintegrasi : Studi Kasus di Perusahaan Pertambangan Yang Terdaftar Di BEI Afi Masruroh; Karina Sekar Rachmadanti; Nindya Cahya Puspita; Maria Yovita R. Pandin
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.2001

Abstract

This study aims to evaluate the influence of financial performance on integrated reporting in the Indonesian mining sector listed on the Indonesia Stock Exchange (BEI). The study employs a case study approach to examine selected mining companies. Data is gathered from detailed financial statements and integrated reports owned by the companies during the period of 2020-2022. The analysis results indicate that integrated reporting positively contributes to the companies' financial achievements.