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All Journal Indonesian Journal of Accounting and Governance
Maheswari, Lydia
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENERAPAN ELEMEN INTEGRATED REPORTING DALAM LAPORAN TAHUNAN TERHADAP NILAI PERUSAHAAN TAHUN 2017 - 2019 Handayani, Sri; Maheswari, Lydia; Biantara, Dheny
Indonesian Journal of Accounting and Governance Vol. 5 No. 2 (2021): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/89pcv322

Abstract

This research aims to see how the Integrated Reporting elements have been implemented in the annual report and their impact on firm value from companies listed in the Indonesia Stock Exchange IDX30 index. A number of previous literatures reveal that implementated of integration report elements is quite high, although it is still voluntary. This research showing the correlation between the Integrated Reporting content element implementation with the company’s value based on the share closing price per year, price to book value and price earning ratio. The sample used in this research is the 2017 to 2019 company’s annual report that has been published. This is qualitative research using the descriptive explanatory method. This research captures how the implementation of the Integrated Reporting content element that appeared on the annual report affects the company’s value based on closing share price, price to book value and price earning ratio. The result of this research is the implementation of integrated reporting elements has no significant impact on the share closing price per year and has a quite significant impact on price to book value and price earning ratio.
Co-Authors Biantara, Dheny Handayani, Sri