Jurnal Media Akademik (JMA)
Vol. 4 No. 3 (2026): JURNAL MEDIA AKADEMIK Edisi Maret

THE IMPACT OF INTEGRATED REPORTING ON CORPORATE INFORMATION DISCLOSURE QUALITY: A SYSTEMATIC LITERATURE REVIEW

Lovanka Salsabila Aulia Putri (Unknown)
Yusnaini Yusnaini (Unknown)



Article Info

Publish Date
28 Mar 2026

Abstract

This study aims to analyze the influence of Integrated Reporting on the quality of corporate information disclosure through a systematic literature review approach. The increasing demand for transparency and accountability has encouraged companies to adopt Integrated Reporting as a comprehensive reporting framework that integrates financial and non-financial information. This research applies a Systematic Literature Review (SLR) method by analyzing 32 research articles published in various indexed journals. The selected articles originate from several journal index categories, including Scopus (Q1–Q4), national accreditation (Sinta 2–4), ScienceDirect, Garuda and DOAJ. The findings indicate that most previous studies report a positive relationship between Integrated Reporting and the quality of corporate information disclosure. Integrated Reporting enhances transparency, improves the relevance of information, and strengthens communication between companies and stakeholders. Overall, the results suggest that Integrated Reporting plays an important role in improving disclosure quality and supporting better corporate reporting practices.

Copyrights © 2026






Journal Info

Abbrev

jma

Publisher

Subject

Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Description

Jurnal Media Akademik (JMA) merupakan platform publikasi jurnal atau hasil karya suatu penelitian orisinil atau tinjauan pustaka yang ditulis oleh dosen, mahasiswa maupun masyarakat umum. Ruang lingkup karya yang diterbitkan mencakup Multidisiplin diantaranya: Hukum, Manajemen, Ekonomi, Ekonomi ...