Does integrated reporting moderate the relationship between ownership structure and firm performance?

Dea Tiara Monalisa Butar-Butar (Universitas Internasional Batam)
Siti Nurhaliza (Universitas Internasional Batam)
Iskandar Itan (Universitas Internasional Batam)

Journal of Accounting and Business Education
Volume 10, Issue 2, December 2025

The moderating effect of integrated reporting (IR) on the association between ownership structure and company performance is examined in this study. It specifically looks at how operational profitability is impacted by environmental, social, and governance (ESG) factors and whether IR improves the relationship between ownership traits and firm outcomes. Using a sample of 435, the research employs multiple regression analysis to test the proposed relationship. The results show that operational profitability as determined by Return on Assets (ROA) is positively and significantly impacted by ESG performance. Additionally, the findings show a strong positive correlation between ownership concentration and institutional ownership and ROE and ROA. These results imply that companies with more concentrated.