Factors Affecting Company's Capability in Performing Integrated Reporting: an Empirical Evidence from Indonesia

This study examines the factors that affect the company's capability to perform integrated reporting. The analysis used in testing the hypothesis is multiple linear regression analysis. Results show that company’s size has positive and significant connection and stakeholder’s pressure has negat...

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Autores principales:	Putu Sukma Kurniawan, Made Arie Wahyuni
Formato:	article
Lenguaje:	EN ID
Publicado:	Universitas PGRI Madiun 2018
Materias:	integrated reporting company’s profitability company size managerial ownership institutional ownership Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/953bc78e215c4be3b7e45418cd906159
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spelling	oai:doaj.org-article:953bc78e215c4be3b7e45418cd9061592021-12-02T00:45:27ZFactors Affecting Company's Capability in Performing Integrated Reporting: an Empirical Evidence from Indonesia2302-62512477-499510.25273/jap.v7i2.3315https://doaj.org/article/953bc78e215c4be3b7e45418cd9061592018-10-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/3315https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995This study examines the factors that affect the company's capability to perform integrated reporting. The analysis used in testing the hypothesis is multiple linear regression analysis. Results show that company’s size has positive and significant connection and stakeholder’s pressure has negative and significant connection with the company’s capability in performing integrated reporting. In contrast, level of company’s profitability, company’s managerial ownership, and company’s institutional ownership did not have enough connection with company’s capability in performing integrated reporting.Putu Sukma KurniawanMade Arie WahyuniUniversitas PGRI Madiunarticleintegrated reportingcompany’s profitabilitycompany sizemanagerial ownershipinstitutional ownershipEducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 7, Iss 2, Pp 141-155 (2018)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	integrated reporting company’s profitability company size managerial ownership institutional ownership Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
spellingShingle	integrated reporting company’s profitability company size managerial ownership institutional ownership Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689 Putu Sukma Kurniawan Made Arie Wahyuni Factors Affecting Company's Capability in Performing Integrated Reporting: an Empirical Evidence from Indonesia
description	This study examines the factors that affect the company's capability to perform integrated reporting. The analysis used in testing the hypothesis is multiple linear regression analysis. Results show that company’s size has positive and significant connection and stakeholder’s pressure has negative and significant connection with the company’s capability in performing integrated reporting. In contrast, level of company’s profitability, company’s managerial ownership, and company’s institutional ownership did not have enough connection with company’s capability in performing integrated reporting.
format	article
author	Putu Sukma Kurniawan Made Arie Wahyuni
author_facet	Putu Sukma Kurniawan Made Arie Wahyuni
author_sort	Putu Sukma Kurniawan
title	Factors Affecting Company's Capability in Performing Integrated Reporting: an Empirical Evidence from Indonesia
title_short	Factors Affecting Company's Capability in Performing Integrated Reporting: an Empirical Evidence from Indonesia
title_full	Factors Affecting Company's Capability in Performing Integrated Reporting: an Empirical Evidence from Indonesia
title_fullStr	Factors Affecting Company's Capability in Performing Integrated Reporting: an Empirical Evidence from Indonesia
title_full_unstemmed	Factors Affecting Company's Capability in Performing Integrated Reporting: an Empirical Evidence from Indonesia
title_sort	factors affecting company's capability in performing integrated reporting: an empirical evidence from indonesia
publisher	Universitas PGRI Madiun
publishDate	2018
url	https://doaj.org/article/953bc78e215c4be3b7e45418cd906159
work_keys_str_mv	AT putusukmakurniawan factorsaffectingcompanyscapabilityinperformingintegratedreportinganempiricalevidencefromindonesia AT madeariewahyuni factorsaffectingcompanyscapabilityinperformingintegratedreportinganempiricalevidencefromindonesia
_version_	1718403513135923200

Factors Affecting Company's Capability in Performing Integrated Reporting: an Empirical Evidence from Indonesia

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