Paulus Journal of Accounting (PJA)
Vol. 5 No. 2 (2024): Paulus Journal of Accounting (PJA)

Analisis Implementasi Integrated Reporting pada PT XL Axiata Tbk berdasarkan IR Framework

Diki Ibrahim (Unknown)
Nisrina Jaesa (Unknown)
Nurul Hasanah (Unknown)
Rahmawati (Unknown)
Holiawati (Unknown)



Article Info

Publish Date
15 Jun 2024

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.

Copyrights © 2024






Journal Info

Abbrev

pja

Publisher

Subject

Economics, Econometrics & Finance

Description

Paulus Journal of Accounting berfungsi sebagai media informasi dan pertukaran artikel ilmiah antara staf pengajar, alumni, mahasiswa, praktisi dan pengamat sains di bidang akuntansi dan bisnis . Editor PJA menerima artikel ilmiah tentang penelitian empiris dan studi teoritis yang berkaitan dengan ...