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

Shanti, -, Tjahjadi, Bambang and Narsa, I Made (2021) Integrated Reporting’s Impact on Corporate Governance: Study in Asean Capital Market. Integrated Reporting’s Impact on Corporate Governance: Study in Asean Capital Market, 9 (1). pp. 1-15. ISSN p-ISSN: 2302-6251, e-ISSN: 2477-4995-Jurnal Nasional Terakreditasi Sinta 2

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Abstract

Integrated reporting (IR) that merges the firm's financial and nonfinancial 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.

Item Type:	Article
Uncontrolled Keywords:	integrated reporting (IR); corporate governance; ASEAN capital market
Subjects:	Business > Management
Divisions:	Journal Publication
Depositing User:	F.X. Hadi
Date Deposited:	22 Jun 2022 04:23
Last Modified:	10 Jan 2024 06:53
URI:	http://repository.ukwms.ac.id/id/eprint/30435

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