Authors:

Ivone Ivone, Natasya Des T.G

Abstract:

“Integrated reporting is a new development in the world of reporting that combines company financial and non-financial information. This study aims to prove the effect of company performance on integrated reporting disclosures with female directors as a moderating variable. The research object is a non-financial company registered with the Value Reporting Foundation for the period 2017 – 2021. The research was conducted through logistic regression tests and moderated regression analysis (MRA) tests. The results of the study show that ROA has a significant positive effect on integrated reporting disclosures. Meanwhile, ROE and MBVE have a significant positive effect on integrated reporting disclosure with moderation of female directors. Female directors are able to moderate the relationship between company performance and voluntary disclosure of integrated reporting. Keywords: Firm Performance, Gender Diversity, Integrated Reporting, Voluntary Disclosure”

Keywords

Firm Performance, Gender Diversity, Integrated Reporting, Voluntary Disclosure

Downloads:

Download data is not yet available.

References

  • Alfiero, S., Cane, M., Doronzo, R., & Esposito, A. (2017). Board configuration and IR adoption. Empirical evidence from European companies. Corporate Ownership and Control, 15(1–2), 444–458. https://doi.org/10.22495/cocv15i1c2p13
  • Barin, A., & Ansari, A. A. (2016). Inno Space (SJIF) Impact Factor(2016) : 6.484 EPRA International Journal of Economic and Business Review Integrated Reporting Practices In Select Indian Petroleum Companies-An Analysis. In www.eprawisdom.com (Vol. 4). www.eprawisdom.com
  • Buitendag, N., Fortuin, G. S., & De Laan, A. (2017). Firm characteristics and excellence in integrated reporting. South African Journal of Economic and Management Sciences, 20(1). https://doi.org/10.4102/sajems.v20i1.1307
  • Burcă, V., Mateş, D., & Bunget, O. C. (2018). Empirical Research on Identifying Main Drivers Leading to Integrated Reporting Framework Implementation. The case of European Region. The Romanian Economic Journal, 21(70), 52–73.
  • Burke, J. J., & Clark, C. E. (2016). The business case for integrated reporting: Insights from leading practitioners, regulators, and academics. Business Horizons. https://doi.org/10.1016/j.bushor.2016.01.001
  • Dey, P. K. (2020). Value relevance of integrated reporting: a study of the Bangladesh banking sector. International Journal of Disclosure and Governance, 17(4), 195–207. https://doi.org/10.1057/s41310-020-00084-z
  • Dilling, P. F. A., & Caykoylu, S. (2019). Determinants of companies that disclose high-quality integrated reports. Sustainability (Switzerland), 11(13). https://doi.org/10.3390/su11133744
  • Eccles, R. G., Krzus, M. P., & Solano, C. (2019). A Comparative Analysis of Integrated Reporting in Ten Countries. https://ssrn.com/abstract=3345590
  • Elshandidy, T. (2022). The Impact of Corporate Governance on the Quality of Integrated Reporting: International Evidence. Tamer ELSHANDIDY / Journal of Asian Finance, 9(6), 127–0137. https://doi.org/10.13106/jafeb.2022.vol9.no6.0127
  • Fasan, M., & Mio, C. (2017). Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting. Business Strategy and the Environment, 26(3), 288–305. https://doi.org/10.1002/bse.1917
  • Frias-Aceituno, J. v., Rodríguez-Ariza, L., & Garcia-Sánchez, I. M. (2014). Explanatory Factors of Integrated Sustainability and Financial Reporting. Business Strategy and the Environment, 23(1), 56–72. https://doi.org/10.1002/bse.1765
  • Fuhrmann, S. (2020). A multi-theoretical approach on drivers of integrated reporting – uniting firm-level and country-level associations. Meditari Accountancy Research, 28(1), 168–205. https://doi.org/10.1108/MEDAR-12-2018-0412
  • García-Sánchez, I. M., & Martínez-Ferrero, J. (2019). Chief executive officer ability, corporate social responsibility, and financial performance: The moderating role of the environment. Business Strategy and the Environment, 28(4), 542–555. https://doi.org/10.1002/bse.2263
  • García-Sánchez, I. M., & Noguera-Gámez, L. (2018). Institutional Investor Protection Pressures versus Firm Incentives in the Disclosure of Integrated Reporting. Australian Accounting Review, 28(2), 199–219. https://doi.org/10.1111/auar.12172
  • Gerwanski, J., Kordsachia, O., & Velte, P. (2019). Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting. Business Strategy and the Environment, 28(5), 750–770. https://doi.org/10.1002/bse.2278
  • Girella, L., Rossi, P., & Zambon, S. (2019). Exploring the firm and country determinants of the voluntary adoption of integrated reporting. Business Strategy and the Environment, 28(7), 1323–1340. https://doi.org/10.1002/bse.2318
  • Grassmann, M., Fuhrmann, S., & Guenther, T. W. (2019). Drivers of the disclosed “connectivity of the capitals”: evidence from integrated reports. Sustainability Accounting, Management and Policy Journal, 10(5), 877–908. https://doi.org/10.1108/SAMPJ-03-2018-0086
  • Hoque, M. E. (2017). International Journal of Economics and Financial Issues Why Company Should Adopt Integrated Reporting? International Journal of Economics and Financial Issues, 7(1), 241–248.
  • Indrawati, N. (2017). The Accuracy of Earning Forecast Analysis, Information Asymmetry and Integrated Reporting – Case of Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 4(1), 19–32. https://doi.org/10.24815/jdab.v4i1.5843
  • Islam, M. S. (2020). Investigating the relationship between integrated reporting and firm performance in a voluntary disclosure regime: insights from Bangladesh. Asian Journal of Accounting Research, 6(2), 228–245. https://doi.org/10.1108/AJAR-06-2020-0039
  • Kılıç, M., & Kuzey, C. (2018a). Determinants of forward-looking disclosures in integrated reporting. Managerial Auditing Journal, 33(1), 115–144. https://doi.org/10.1108/MAJ-12-2016-1498
  • Kılıç, M., & Kuzey, C. (2018b). Assessing current company reports according to the IIRC integrated reporting framework. Meditari Accountancy Research, 26(2), 305–333. https://doi.org/10.1108/MEDAR-04-2017-0138
  • Lai, A., Melloni, G., & Stacchezzini, R. (2016). Corporate Sustainable Development: Is ‘Integrated Reporting’ a Legitimation Strategy? Business Strategy and the Environment, 25(3), 165–177. https://doi.org/10.1002/bse.1863
  • Landau, A., Rochell, J., Klein, C., & Zwergel, B. (2020). Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports? Business Strategy and the Environment, 29(4), 1750–1763. https://doi.org/10.1002/bse.2467
  • Lok, Y. H., & Phua, L. K. (2021). Integrated Reporting and Firm Performance in Malaysia: Moderating Effects of Board Gender Diversity and Family Firms. Estudios de Economia Aplicada, 39(4). https://doi.org/10.25115/eea.v39i4.4588
  • Lukviarman, N. (2016). Corporate Governance Menuju Penguatan Konseptual Dan Implementasi Di Indonesia. Era Adicitra Intermedia.
  • Marrone, A., & Oliva, L. (2019). The Level of Integrated Reporting Alignment with the IIRC Framework: Evidence from South Africa. International Journal of Business and Management, 15(1), 99. https://doi.org/10.5539/ijbm.v15n1p99
  • Menicucci, E. (2018). Exploring forward-looking information in integrated reporting : A multi-dimensional analysis. Journal of Applied Accounting Research, 19(1), 102–121. https://doi.org/10.1108/JAAR-01-2016-0007
  • Menicucci, E., & Paolucci, G. (2019). Forward-Looking Intellectual Capital Information in Integrated Reporting: An Empirical Analysis. International Journal of Business and Management, 14(8), 167. https://doi.org/10.5539/ijbm.v14n8p167
  • Oktorina, M., Siregar, S. V., Adhariani, D., & Mita, A. F. (2021). The diffusion and adoption of integrated reporting: a cross-country analysis on the determinants. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-12-2019-0660
  • Oshika, T., & Saka, C. (2017). Sustainability KPIs for integrated reporting. Social Responsibility Journal, 13(3), 625–642. https://doi.org/10.1108/SRJ-07-2016-0122
  • Otu Umoren, A. (2015). Environmental, Social and Governance Disclosures: A Call for Integrated Reporting in Nigeria. Journal of Finance and Accounting, 3(6), 227. https://doi.org/10.11648/j.jfa.20150306.19
  • Pavlopoulos, A., Magnis, C., & Iatridis, G. E. (2019). Integrated reporting: An accounting disclosure tool for high quality financial reporting. Research in International Business and Finance, 49, 13–40. https://doi.org/10.1016/j.ribaf.2019.02.007
  • Raimo, N., Ricciardelli, A., Rubino, M., & Vitolla, F. (2020). Factors affecting human capital disclosure in an integrated reporting perspective. Measuring Business Excellence, 24(4), 575–592. https://doi.org/10.1108/MBE-05-2020-0082
  • Ricardo, V. S., Barcellos, S. S., & Bortolon, P. M. (2017). Relatório De Sustentabilidade Ou Relato Integrado Das Empresas Listadas Na BM & Fbovespa: Fatores Determinantes De Divulgação. Revista de Gestao Social e Ambiental, 11(1), 90–104. https://doi.org/10.24857/rgsa.v11i1.1233
  • Sani Akbar, J., Pertiba, S., & Pinang, P. (2021). The Effect Of Return On Assets And Return On Equity On Price To Book Value On Banking Companies Listed On The Indonesia Stock Exchange. In Business and Accounting Research (IJEBAR) Peer Reviewed-International Journal (Vol. 5).
  • Santis, S., & Bianchi, M. (2020). Disclosing Information on Financial and Non-Financial Capitals in the Integrated Report: An Empirical Analysis of Financial Industry. International Journal of Business and Management, 15(11), 62. https://doi.org/10.5539/ijbm.v15n11p62
  • Songini, L., Pistoni, A., Tettamanzi, P., Fratini, F., & Minutiello, V. (2021). Integrated reporting quality and BoD characteristics: an empirical analysis. Journal of Management and Governance. https://doi.org/10.1007/s10997-021-09568-8
  • Strydom, M., Au Yong, H. H., & Rankin, M. (2017). A few good (wo)men? Gender diversity on Australian boards. Australian Journal of Management, 42(3), 404–427. https://doi.org/10.1177/0312896216657579
  • Sukma Kurniawan, P., & Arie Wahyuni, M. (2018). Factors Affecting Company’s Capability In Performing Integrated Reporting: An Empirical Evidence From Indonesian.
  • Tiron-Tudor, A., Hurghis, R., Lacurezeanu, R., & Podoaba, L. (2020). The level of european companies’ integrated reports alignment to the
  • framework: The role of boards’ characteristics. Sustainability (Switzerland), 12(21), 1–16. https://doi.org/10.3390/su12218777
  • Ulupui, I. G. K. A., Murdayanti, Y., Yusuf, M., Pahala, I., & Zakaria, A. (2020). Integrated Reporting Disclosure and Its Implications on Investor Reactions. Journal of Asian Finance, Economics and Business, 7(12), 433–444. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.433
  • Vitolla, F., Raimo, N., & Rubino, M. (2020). Board characteristics and integrated reporting quality: an agency theory perspective. Corporate Social Responsibility and Environmental Management, 27(2), 1152–1163. https://doi.org/10.1002/csr.1879
  • Vitolla, F., Raimo, N., Rubino, M., & Garzoni, A. (2020). The determinants of integrated reporting quality in financial institutions. Corporate Governance (Bingley), 20(3), 429–444. https://doi.org/10.1108/CG-07-2019-0202
  • Zidni Falah, B. (2016). Model Regresi Data Panel Simultan Dengan Variabel Indeks Harga Yang Diterima Dan Yang Dibayar Petani. JURNAL GAUSSIAN, 5(4), 611–621.

PDF:

https://jurnal.harianregional.com/akuntansi/full-92356

Published

2022-11-26

How To Cite

IVONE, Ivone; T.G, Natasya Des. Peran Direksi Wanita dalam Memoderasi Performa Perusahaan Terhadap Pengungkapan Sukarela Integrated Reporting.E-Jurnal Akuntansi, [S.l.], v. 32, n. 11, p. 3237-3254, nov. 2022. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-92356. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2022.v32.i11.p04.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 32 No 11 (2022)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License