Proceedings of the International Conference on Advance Research in Social and Economic Science (ICARSE 2022)

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Ownership and Size Drive Integrated Reporting in Indonesian Listed Companies

Authors
Zuhrohtun1, *, Indah Kartika Sandhi1, Gita Astyka Rahmanda1
1UPN Veteran Yogyakarta, Yogyakarta, Indonesia
*Corresponding author. Email: zuhrohtun@upnyk.ac.id
Corresponding Author
Zuhrohtun
Available Online 27 April 2023.
DOI
10.2991/978-2-38476-048-0_23How to use a DOI?
Keywords
Integrated Reporting; Ownership; Size; Indonesian Listed Companies; Corporate Governance
Abstract

This research aims to identify the factors that influence integrated reporting in mining and manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The study focuses on the impact of Good Corporate Governance and company characteristics on integrated reporting, using institutional ownership, managerial ownership, audit committee, board of commissioner, profitability, and company size as independent variables. The study uses Warp PLS to test the hypotheses, with integrated reporting as the dependent variable. The results of the study show that institutional ownership, managerial ownership, and company size have a significant influence on integrated reporting. These findings suggest that companies can improve their integrated reporting by implementing good corporate governance practices, increasing institutional ownership, and improving their management structures. The implications of the study are relevant to companies, regulators, and other stakeholders interested in promoting transparency and accountability in corporate reporting.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Advance Research in Social and Economic Science (ICARSE 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
27 April 2023
ISBN
10.2991/978-2-38476-048-0_23
ISSN
2352-5398
DOI
10.2991/978-2-38476-048-0_23How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Zuhrohtun
AU  - Indah Kartika Sandhi
AU  - Gita Astyka Rahmanda
PY  - 2023
DA  - 2023/04/27
TI  - Ownership and Size Drive Integrated Reporting in Indonesian Listed Companies
BT  - Proceedings of the International Conference on Advance Research in Social and Economic Science (ICARSE 2022)
PB  - Atlantis Press
SP  - 203
EP  - 211
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-048-0_23
DO  - 10.2991/978-2-38476-048-0_23
ID  - 2023
ER  -