JEFMS Journal

Google Scholar

Article Pdf

---

ABSTRACT:

Presentation report integrated (IR) in Indonesia is still naturally voluntary and partly big studies previously conducted in developed country capital markets, and studies conducted in emerging country markets Still seldom as well as companies that voluntarily choose to adopt IR possible to own Lots of flexibility in matter disclosure information. Purpose study this is to influence a positive board of directors and Governance Company to quality reporting moderated integratedcorporate social responsibility (CSR). Study this uses agency and stakeholder theory which emphasizes that governancecompanies can increase quality reporting integrated that can strengthen connection with the existence of CSR and companies obliged to give report as information to stakeholders. Retrieval technique sample uses method purposive sampling. Sample in study this is the incoming companythe LQ-45 index is listed on the Indonesia Stock Exchange (IDX) with as many his observations as many as 175 observations. For the test, the hypothesis used analysis regression multiple and MRA using application stata. The results of the research show the board of directors and governance companies are influential in the quality of reporting integrated and corporate social responsibility (CSR) strengthens the connection between the board of directors and governance companies in the quality of reporting integrated.

KEYWORDS:

qualityreporting integrated, board of directors, Governance Company, corporate social responsibility, LQ-45 index

REFERENCES:

1) ACGA. (2021). Future promise Aligning governance and ESG in Asia (Vol. 15, Issue 1). https://doi.org/10.1093/spp/15.1.67

2) Adams, C. A. (2002). Internal organizational factors influencing corporate social and ethical reporting: Beyond current theorizing. Accounting, Auditing & Accountability Journal , 15 (2), 223–250. a. https://doi.org/10.1108/09513570210418905

3) Adams, C. A., Potter, B., Singh, P. J., & York, J. (2016). Exploring the implications of integrated reporting for social investment (disclosures). British Accounting Review , 48 (3), 283–296. https://doi.org/10.1016/j.bar.2016.05.002

4) Ahmed Haji, A., & Anifowose, M. (2016). The trend of integrated reporting practice in South Africa: ceremonial or substantive? Sustainability Accounting, Management and Policy Journal , 7 (2), 190–224. https://doi.org/10.1108/SAMPJ-11-2015-0106

5) Ajinkya, B., Bhojraj, S., & Sengupta, P. (2005). The association between outside directors, institutional investors and the properties of management earnings forecasts. Journal of Accounting Research , 43 (3), 343–376. https://doi.org/10.1111/j.1475-679x.2005.00174.x

6) Alexandrina,C.,&Oprişor, T.(2016).Ştefănescu et al. -An original assessment tool for transparency in th.pdf.15(3),542–564.

7) Amran, A., & Haniffa, R. (2011). Evidence in development of sustainability reporting: a case of a developing...: UMUC Library OneSearch: Business & Management. Business Strategy and the Environment , 20 (3), 141–156. http://eds.a.ebscohost.com.ezproxy.umuc.edu/eds/pdfviewer/pdfviewer?vid=25&sid=91788b78-3487-4720-9cb5-8bc294ad7618%40sessionmgr4004&hid=4203

8) Arvidsson, A. (2011). General Sentiment: How value and affect converge in the information economy. Sociological Review , 59 (SUPPL. 2), 39–59. https://doi.org/10.1111/j.1467-954X.2012.02052.x

9) Belal, Rahman, A., Cooper, S. M., & Roberts, R. W. (2013). Vulnerable and exploitable : The need for organizational accountability and transparency in emerging and less developed economies. Accounting Forum , 37 (2), 81–91. https://doi.org/10.1016/j.accfor.2013.04.001

10) Cavélius, F. (2011). Opening the “black box”: How internal reporting systems contribute to the quality of financial disclosure. Journal of Applied Accounting Research , 12 (3), 187–211. https://doi.org/10.1108/09675421111187665

11) Cerbioni, F., & Parbonetti, A. (2007). Exploring the effects of corporate governance on intellectual capital disclosure: An analysis of European biotechnology companies. In European Accounting Review (Vol. 16, Issue 4). https://doi.org/10.1080/09638180701707011

12) Chau, G., & Gray, S. J. (2010). Journal of International Accounting, Auditing and Taxation Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. "Journal of International Accounting, Auditing and Taxation," 19 (2), 93–109. https://doi.org/10.1016/j.intaccaudtax.2010.07.002

13) Elsayed, O., & Hoque, Z. (2010). Perceived international environmental factors and corporate voluntary disclosure practices: An empirical study. The British Accounting Review , 42 (1), 17–35. https://doi.org/10.1016/j.bar.2010.01.001

14) Elshandidy, T., Elmassri, M., & Elsayed, M. (2021). Integrated reporting, textual risk disclosure and market value. Corporate Governance (Bingley) . https://doi.org/10.1108/CG-01-2021-0002

15) Eng, LL, & Mak, YT (2003). Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy , 22 (4), 325–345. https://doi.org/10.1016/S0278-4254(03)00037-1

16) Fiori, G., Di Donato, F., & Izzo, M. F. (2016). Exploring the effects of corporate governance on voluntary disclosure: An explanatory study on the adoption of integrated reporting. Studies in Managerial and Financial Accounting , 31 (June), 83–108. https://doi.org/10.1108/S1479-351220160000031003

17) Frias-Aceituno, J.V., Rodriguez-Ariza, L., & Garcia-Sanchez, I.M. (2013). The role of the board in the dissemination of integrated corporate social reporting. Corporate Social Responsibility and Environmental Management , 20 (4), 219–233. https://doi.org/10.1002/csr.1294

18) Fuente, J. A., Garcia-Sánchez, I. M., & Lozano, M. B. (2017). The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information. Journal of Cleaner Production , 141 , 737–750. a. https://doi.org/10.1016/j.jclepro.2016.09.155

19) García-Sánchez, I. M., & Noguera-Gámez, L. (2017). Integrated Reporting and Stakeholder Engagement: The Effect on Information Asymmetry. Corporate Social Responsibility and Environmental Management , 24 (5), 395–413. https://doi.org/10.1002/csr.1415

20) Ghozali, I. (2005). Multivariate Analysis Application with SPSS . UNDIP Publishing Agency.

21) Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate Social and Environmental Reporting: A Literature Review and Longitudinal Study of UK Disclosure. Accounting, Auditing & Accountability Journal , 8 (2), 47–77.

22) Grimmelikhuijsen, S., Porumbescu, G., Hong, B., & Im, T. (2013). The effect of transparency on trust in government: A cross-national comparative experiment. Public Administration Review , 73 (4), 575–586. a. https://doi.org/10.1111/puar.12047

23) Gunarathne, N., & Senaratne, S. (2017). Diffusion of integrated reporting in an emerging South Asian (SAARC) nation. Managerial Auditing Journal , 32 (4–5), 524–548. https://doi.org/10.1108/MAJ-01-2016-1309

24) Hamad, S., Lai, F., & Jan, A. A. (2020). Using Integrated Reporting to Disclose the Value-Based Intermediation Information: Evidence from Islamic Banking Industry. International Journal of Advanced Science and Technology , 29 (10s), 1085–1098. https://doi.org/10.6084/m9.figshare.12478925

25) Hashim, H. A. (2011). Corporate Disclosures by Family Firms : Malaysian Evidence. Journal of Business and Policy Research , 6 (2), 111–125.

26) Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics , 31 (1–3), 405–440. a. https://doi.org/10.1016/S0165-4101(01)00018-0

27) Hoang, TG, Vu, TK, Nguyen, HT, & Luu, H.N. (2020). Mandatory integrated reporting disclosure and corporate misreporting. Journal of Applied Accounting Research , 21 (3), 363–382. https://doi.org/10.1108/JAAR-02-2019-0025

28) Hossain, M., & Hammami, H. (2009). Advances in Accounting, incorporating Advances in International Accounting Voluntary disclosure in the annual reports of an emerging country: The case of Qatar. International Journal of Cardiology , 25 (2), 255–265. https://doi.org/10.1016/j.adiac.2009.08.002

29) Khafid, M., & Mulyaningsih, M. (2017). Contribution of Company Characteristics and Corporate Governance to the Publication of Sustainability Reports. EKUITAS (Journal of Economics and Finance) , 19 (3), 340. a. https://doi.org/10.24034/j25485024.y2015.v19.i3.1772

30) Lipunga, A. M. (2015). Integrated Reporting in Developing Countries : Evidence from Malawi . June 2015 . https://doi.org/10.5296/jmr.v7i3.7195

31) Miniaoui, Z., Chibani, F., & Hussainey, K. (2022). Corporate Governance and CSR Disclosure: International Evidence for the Period 2006–2016. Journal of Risk and Financial Management , 15 (9), 1–22. https://doi.org/10.3390/jrfm15090398

32) Perego, P., Kennedy, S., & Whiteman, G. (2016). A lot of icing but little cake? Taking integrated reporting forward. Journal of Cleaner Production , 136 (July 2014), 53–64. https://doi.org/10.1016/j.jclepro.2016.01.106

33) Pistoni, A., Songini, L., & Bavagnoli, F. (2018). Integrated Reporting Quality: An Empirical Analysis . https://doi.org/10.1002/csr.1474

34) Purbopangestu, HW, & Subowo, S. (2014). The Influence of Good Corporate Governance on Company Value with Corporate Social Responsibility as an Intervening Variable. Accounting Analysis Journal , 3 (3), 321–333. http://journal.unnes.ac .id/sju/index.php/aaj

35) Qu, W., Ee, M. S., Liu, L., Wise, V., & Carey, P. (2015). Corporate governance and quality of forward-looking information Evidence from the Chinese stock market. Asian Review of Accounting ,23 (1), 39–67. https://doi.org/10.1108/ARA-03-2014-0029

36) Ricart, J. E., Rodríguez, M. Á., & Sánchez, P. (2005). Sustainability in the boardroom: An empirical examination of Dow Jones Sustainability World Index leaders. Corporate Governance , 5 (3), 24–41. a. https://doi.org/10.1108/14720700510604670

37) Sartawi, IISM, Hindawi, RM, Bsoul, R., & Ali, AJ (2014). Board Composition, Firm Characteristics, and Voluntary Disclosure: The Case of Jordanian Firms Listed on the Amman Stock Exchange. International Business Research , 7 (6), 67–82. https://doi.org/10.5539/ibr.v7n6p67

38) Serafeim, G. (2016). Integrated reporting. The Association of Accountants and Financial Professionals in Business , 431–443. https://doi.org/https://doi.org/10.9774/gleaf.978-1-78353-445-6_19

39) Siagian, F., Siregar, S. V, Rahadian, Y., & Siagian, F. (2015). Corporate governance, reporting quality, and firm value: evidence from Indonesia . https://doi.org/10.1108/20440831311287673

40) Sindhudiptha, I Nyoman SY and Yasa, GW (2013). The Influence of Corporate Social Responsibility on Company Financial Performance and its Implications for Company Value. E-Journal of Accounting, Udayana University , 4 (2), 388–405.

41) Songini, L., Pistoni, A., Tettamanzi, P., Fratini, F., & Minutiello, V. (2022a). Integrated reporting quality and BoD characteristics: an empirical analysis. In Journal of Management and Governance (Vol. 26, Issue 2). Springer US. https://doi.org/10.1007/s10997-021-09568-8

42) Songini, L., Pistoni, A., Tettamanzi, P., Fratini, F., & Minutiello, V. (2022b). Integrated reporting quality and BoD characteristics: an empirical analysis. Journal of Management and Governance , 26 (2), 579–620. a. https://doi.org/10.1007/s10997-021-09568-8

43) Steenkamp, N., & Roberts, R. (2022). Managing material value creation matters in integrated reporting. Meditari Accountancy Research , 30 (3), 661–675. https://doi.org/10.1108/MEDAR-11-2020-1095

44) Sugiyono, PD (2018). Quantitative, Qualitative, and R&D Research . Alfabeta.

45) Suharyani, R., Ulum, I., & Jati, AW (2019). The Influence of Stakeholder Pressure and Corporate Governance on the Quality of Sustainability Reports. Journal of the Academy of Accounting (JAA) , 2 (1), 71–92.

46) Velte, P., & Stawinoga, M. (2017). Integrated reporting: The current state of empirical research, limitations and future research implications. Journal of Management Control , 28 (3), 275–320. https://doi.org/10.1007/s00187-016-0235-4

47) Worokinasih, S., & Zaini, MLZBM (2020). The mediating role of corporate social responsibility (CSR) disclosure on good corporate governance (GCG) and firm value. Australasian Accounting, Business and Finance Journal , 14 (1 Special Issue), 88–96. https://doi.org/10.14453/aabfj.v14i1.9

48) Zhou, S., Simnett, R., & Green, W. (2017). Does Integrated Reporting Matter to the Capital Market? Abacus , 53 (1), 94–132. https://doi.org/10.1111/abac.12104