Indonesian Journal of Accounting and Governance
Vol. 5 No. 2 (2021): DECEMBER

PENERAPAN ELEMEN INTEGRATED REPORTING DALAM LAPORAN TAHUNAN TERHADAP NILAI PERUSAHAAN TAHUN 2017 - 2019

Handayani, Sri (Unknown)
Maheswari, Lydia (Unknown)
Biantara, Dheny (Unknown)



Article Info

Publish Date
28 Dec 2021

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.

Copyrights © 2021






Journal Info

Abbrev

ijag

Publisher

Subject

Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Description

The Indonesian Journal of Accounting and Governance (IJAG) is a peer-reviewed academic journal aiming for advancing knowledge and fostering innovation in finance, accounting, auditing, accountability, sustainability, risk management, governance, and taxation. It provides a platform for researchers, ...