JURNAL AKUNTANSI DAN AUDITING
Volume 20, Nomor 1, Tahun 2023

DETERMINANTS OF INTEGRATED REPORTING AND ITS IMPACT ON FIRM VALUE: LITERATURE REVIEW

Mulyadi, Humaira Dinda (Unknown)

Article Info

Publish Date
05 Jul 2023

Abstract

Integrated reporting (IR) is the latest reporting that is important for use especially in Public Interest Entities (PIE). Unlike conventional reporting that only reports financial capital, integrated reporting includes other material information about manufacturing, intellectual, human, social and relational, and natural capital. Thus, the purpose of this study is to convey an understanding of IR and its contribution to the value of the company. Ultimately, this analysis includes useful recommendations for future IR research.

Copyrights © 2023




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Journal Info
JURNAL AKUNTANSI DAN AUDITING
Website

Abbrev

akuditi

Publisher

Universitas Diponegoro

Subject

Economics, Econometrics & Finance

Description

The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral ...