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All Journal Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding
Wardhani , Kartika Sukma
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Public Health Social Sciences

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The Role of Managers’ Compensation in the Relationship Between Integrated Reporting and Firm Value Wardhani , Kartika Sukma; Utami, Evy Rahman
Proceedings of Universitas Muhammadiyah Yogyakarta Graduate Conference Vol. 4 No. 1 (2024): Renewable Energy, Environment, and Technology for Sustainable Transformation
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/umygrace.v4i1.658

Abstract

Currently, financial reports alone are considered not to reflect the company's condition, so other information is needed to meet investors' needs. Then, integrated reporting appears, which contains company information, including both financial and non-financial information. Integrated reporting uses integrated information to increase firm value, which attracts investor interest. This research aims to analyse the influence of integrated reporting on firm value, the influence of manager compensation on firm value, and whether manager compensation can moderate the influence of integrated reporting on firm value. The population in this research includes all companies listed on the Indonesia Stock Exchange (BEI) for the 2022 period. The purposive sampling method selects 486 companies that meet the criteria for this research. This reseach relies on descriptive statistics and hypothesis testing. The research results show that integrated reporting does not affect firm value because integrated reporting is considered to require large costs and takes a long time to prepare. The test results in this study also show that manager compensation has no effect on firm value, and manager compensation does not strengthen the relationship between integrated reporting and firm value because the manager's offer makes the manager only fulfil it, not aiming to increase firm value to attract investors.
Co-Authors Utami, Evy Rahman