Integrated Reporting’s Impact on Corporate Governance: Study in Asean Capital Market

ABSTRACT Integrated reporting (IR) that merges the firm's financial and non-financial information into one single reporting is the latest evolution of corporate financial reporting today. This study purposes to examine the impact of the implementation of IR on corporate governance, especially...

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Autores principales:	Shanti Shanti, Bambang Tjahjadi, I Made Narsa
Formato:	article
Lenguaje:	EN ID
Publicado:	Universitas PGRI Madiun 2020
Materias:	integrated reporting (ir) corporate governance asean capital market pelaporan terintegrasi (ir) tata kelola perusahaan pasar modal asean Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/028b4fc0cba74e7db74014fcde2d6b40
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spelling	oai:doaj.org-article:028b4fc0cba74e7db74014fcde2d6b402021-12-02T09:16:55ZIntegrated Reporting’s Impact on Corporate Governance: Study in Asean Capital Market2302-62512477-499510.25273/jap.v9i1.5383https://doaj.org/article/028b4fc0cba74e7db74014fcde2d6b402020-04-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/5383https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995ABSTRACT Integrated reporting (IR) that merges the firm's financial and non-financial information into one single reporting is the latest evolution of corporate financial reporting today. This study purposes to examine the impact of the implementation of IR on corporate governance, especially family business in the mining industry listed on the ASEAN capital market in the 2014-2017 period. The results of the study based on the Stata 14.2 statistical program concluded that the implementation of IR has a positive impact on corporate governance in the ASEAN capital market, i.e. the implementation of IR drivers changes in behavior and perceptions in corporate governance (reporting driven behavior), thus making corporate governance more effective. ABSTRACT Pelaporan terintegrasi (IR) yang menyatukan informasi keuangan dan non-keuangan perusahaaan ke dalam satu pelaporan tunggal merupakan evolusi pelaporan keuangan perusahaan terbaru saat ini. Penelitian ini bertujuan untuk meneliti dampak penerapan pelaporan terintegrasi (IR) terhadap tata kelola perusahaan, khususnya perusahaan keluarga dalam industri pertambangan yang terdaftar di pasar modal ASEAN tahun 2014 s.d. 2017. Hasil penelitian berdasarkan program statistik Stata 14.2 menyimpulkan bahwa penerapan pelaporan terintegrasi (IR) berpengaruh positif terhadap tata kelola perusahaan di pasar modal ASEAN, yaitu bahwa penerapan pelaporan terintegrasi (IR) memicu terjadinya perubahan perilaku dan persepsi dalam tata kelola perusahaan (reporting driven behavior), sehingga menjadikan tata kelola perusahaan menjadi lebih efektif.Shanti ShantiBambang TjahjadiI Made NarsaUniversitas PGRI Madiunarticleintegrated reporting (ir)corporate governanceasean capital marketpelaporan terintegrasi (ir)tata kelola perusahaanpasar modal aseanEducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 9, Iss 1, Pp 1-15 (2020)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	integrated reporting (ir) corporate governance asean capital market pelaporan terintegrasi (ir) tata kelola perusahaan pasar modal asean Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
spellingShingle	integrated reporting (ir) corporate governance asean capital market pelaporan terintegrasi (ir) tata kelola perusahaan pasar modal asean Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689 Shanti Shanti Bambang Tjahjadi I Made Narsa Integrated Reporting’s Impact on Corporate Governance: Study in Asean Capital Market
description	ABSTRACT Integrated reporting (IR) that merges the firm's financial and non-financial information into one single reporting is the latest evolution of corporate financial reporting today. This study purposes to examine the impact of the implementation of IR on corporate governance, especially family business in the mining industry listed on the ASEAN capital market in the 2014-2017 period. The results of the study based on the Stata 14.2 statistical program concluded that the implementation of IR has a positive impact on corporate governance in the ASEAN capital market, i.e. the implementation of IR drivers changes in behavior and perceptions in corporate governance (reporting driven behavior), thus making corporate governance more effective. ABSTRACT Pelaporan terintegrasi (IR) yang menyatukan informasi keuangan dan non-keuangan perusahaaan ke dalam satu pelaporan tunggal merupakan evolusi pelaporan keuangan perusahaan terbaru saat ini. Penelitian ini bertujuan untuk meneliti dampak penerapan pelaporan terintegrasi (IR) terhadap tata kelola perusahaan, khususnya perusahaan keluarga dalam industri pertambangan yang terdaftar di pasar modal ASEAN tahun 2014 s.d. 2017. Hasil penelitian berdasarkan program statistik Stata 14.2 menyimpulkan bahwa penerapan pelaporan terintegrasi (IR) berpengaruh positif terhadap tata kelola perusahaan di pasar modal ASEAN, yaitu bahwa penerapan pelaporan terintegrasi (IR) memicu terjadinya perubahan perilaku dan persepsi dalam tata kelola perusahaan (reporting driven behavior), sehingga menjadikan tata kelola perusahaan menjadi lebih efektif.
format	article
author	Shanti Shanti Bambang Tjahjadi I Made Narsa
author_facet	Shanti Shanti Bambang Tjahjadi I Made Narsa
author_sort	Shanti Shanti
title	Integrated Reporting’s Impact on Corporate Governance: Study in Asean Capital Market
title_short	Integrated Reporting’s Impact on Corporate Governance: Study in Asean Capital Market
title_full	Integrated Reporting’s Impact on Corporate Governance: Study in Asean Capital Market
title_fullStr	Integrated Reporting’s Impact on Corporate Governance: Study in Asean Capital Market
title_full_unstemmed	Integrated Reporting’s Impact on Corporate Governance: Study in Asean Capital Market
title_sort	integrated reporting’s impact on corporate governance: study in asean capital market
publisher	Universitas PGRI Madiun
publishDate	2020
url	https://doaj.org/article/028b4fc0cba74e7db74014fcde2d6b40
work_keys_str_mv	AT shantishanti integratedreportingsimpactoncorporategovernancestudyinaseancapitalmarket AT bambangtjahjadi integratedreportingsimpactoncorporategovernancestudyinaseancapitalmarket AT imadenarsa integratedreportingsimpactoncorporategovernancestudyinaseancapitalmarket
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Integrated Reporting’s Impact on Corporate Governance: Study in Asean Capital Market

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