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This Author published in this journals
All Journal Paulus Journal of Accounting (PJA) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Diki Ibrahim
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Implementasi Integrated Reporting pada PT XL Axiata Tbk berdasarkan IR Framework Diki Ibrahim; Nisrina Jaesa; Nurul Hasanah; Rahmawati; Holiawati
Paulus Journal of Accounting (PJA) Vol. 5 No. 2 (2024): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Analysis of Integrated Reporting Implementation at PT XL Axiata Tbk Based on the IR Framework. This research examines the implementation of Integrated Reporting (IR) at PT XL Axiata Tbk, referencing "The International <IR> Framework" published by the International Integrated Reporting Council (IIRC) in 2013. A comparative statistical analysis was used to assess the compliance level with the required IR elements. The findings indicate that PT XL Axiata Tbk has implemented the IR elements with a 93% compliance rate, demonstrating a strong commitment to transparency and integrated performance reporting. However, some elements have not been fully applied, necessitating more comprehensive information and explanations for the omission of certain elements. This study is limited to PT XL Axiata Tbk and the year 2022.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND SYSTEMATIC RISK ON EARNINGS RESPONSE COEFFICIENT WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE Diki Ibrahim; Nofryanti; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.595

Abstract

This study examines the effect of Corporate Social Responsibility (CSR) Disclosure and Systematic Risk on the Earnings Response Coefficient (ERC), with Good Corporate Governance (GCG) as a moderating variable. Using panel data regression with the Random Effect Model (REM), the study analyzed 125 firm-year observations from energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The findings reveal that CSR Disclosure has a significant positive effect on ERC, supporting the signaling theory that CSR acts as a credible indicator of firm quality and long-term sustainability. In contrast, Systematic Risk does not significantly influence ERC, suggesting that market-wide risk factors are not primary determinants of investor responsiveness to earnings announcements in the energy sector. Furthermore, GCG significantly moderates the relationship between CSR Disclosure and ERC, reinforcing the credibility of CSR disclosures and enhancing investor confidence. However, GCG does not moderate the relationship between Systematic Risk and ERC, indicating that corporate governance may not effectively mitigate the impact of external market uncertainties on earnings reactions. This study contributes to the existing literature by offering empirical insights from an emerging market context and highlighting the importance of governance and sustainability disclosures in enhancing the informativeness of earnings. The results provide valuable implications for regulators, investors, and corporate decision-makers, especially in socially sensitive and high-risk industries such as energy.
Co-Authors Holiawati Nisrina Jaesa Nofryanti Nurul Hasanah Rahmawati