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Factors Affecting Company’S Capability In Performing Integrated Reporting: An Empirical Evidence From Indonesian Companies

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  • Kurniawan, Putu Sukma

    (Universitas Pendidikan Ganesha)

Abstract

This study discusses the factors that affect the company's capability to perform integrated reporting. The independent variables in this study are the profitability of the company, company size, managerial ownership, institutional ownership, and the stakeholder pressure with the dependent variable is the company’s capability in performing integrated reporting. This research used company that competed on Indonesia Sustainability Reporting Award and the companies listed on the SRI KEHATI stock index with the observation period during 2014-2016. The analysis used in testing the hypothesis is multiple linear regression analysis. Results show that company’s size and stakeholder’s pressure have a high connection with the company’s capability in performing integrated reporting. Keywords : integrated reporting; company’s profitability; company size; managerial ownership; institutional ownership; stakeholder’s pressure; company’s capability in performing integrated reporting

Suggested Citation

  • Kurniawan, Putu Sukma, 2018. "Factors Affecting Company’S Capability In Performing Integrated Reporting: An Empirical Evidence From Indonesian Companies," INA-Rxiv xrcbe_v1, Center for Open Science.
    • Handle: RePEc:osf:inarxi:xrcbe_v1
    DOI: 10.31219/osf.io/xrcbe_v1
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