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: Jurnal Riset Ilmu Akuntansi
Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi

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.