Sizing Up Integrated Reporting Disclosure and Value: The Indonesia and Singapore Cases

DOI

10.2991/aisr.k.220201.011How to use a DOI?

Keywords

integrated reporting disclosure; company size; company value

Abstract

The purpose of this study is to provide empirical evidence regarding the relationship between Integrated Reporting Disclosure (IRD) and corporate value, moderated by company size. The research object is an IDX and SGX-registered manufacturing enterprise. Based on predefined sample parameters, several observational data points relating to these variables were collected. The data were analyzed using WarpPLS version 7.0. The research findings indicate a significant association between corporate worth and IRD, albeit moderated by company size. This research implies that IRD plays a critical role in increasing a company’s price and that revealing IRD increases the company’s value. This is extremely important for the organization’s sustainability, as IRD adds value over time.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Dwiarso Utomo
AU  - Zaky Machmuddah
AU  - Dian Indriana Hapsari
PY  - 2022
DA  - 2022/02/02
TI  - Sizing Up Integrated Reporting Disclosure and Value: The Indonesia and Singapore Cases
BT  - Proceedings of the 2nd International Conference on Industry 4.0 and Artificial Intelligence (ICIAI 2021)
PB  - Atlantis Press
SP  - 58
EP  - 61
SN  - 1951-6851
UR  - https://doi.org/10.2991/aisr.k.220201.011
DO  - 10.2991/aisr.k.220201.011
ID  - Utomo2022
ER  -