Research Article
Integrated Reporting: Analysis Based on The Ownership Characteristics and Its Impact on Firm Value
@INPROCEEDINGS{10.4108/eai.13-9-2023.2341204, author={Susianti Susianti and Megawati Oktorina}, title={Integrated Reporting: Analysis Based on The Ownership Characteristics and Its Impact on Firm Value}, proceedings={Proceedings of the 6th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2023, 13-14 September 2023, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICEBE}, year={2023}, month={12}, keywords={integrated reporting foreign institutional ownership domestic institutional ownership managerial ownership firm value}, doi={10.4108/eai.13-9-2023.2341204} }- Susianti Susianti
Megawati Oktorina
Year: 2023
Integrated Reporting: Analysis Based on The Ownership Characteristics and Its Impact on Firm Value
ICEBE
EAI
DOI: 10.4108/eai.13-9-2023.2341204
Abstract
Integrated Reporting <IR> implementation in Indonesia is still relatively minimal, even though this disclosure informs a company's process of creating sustainable value. This study examines the effect of domestic and foreign institutional ownership and managerial ownership on the quality of <IR>. Then, this study examines the impact of <IR> on firm value and its role as a mediating variable. This research examines 49 companies on the Indonesia Stock Exchange for 2019-2022. Data were analyzed using the Structural Equation Model using the STATA 14.0. The results show that foreign institutional and managerial ownership affects the <IR> quality; however, domestic institutional ownership does not affect the <IR> quality. Managerial ownership affects firm value, but no effect of institutional ownership and <IR> quality on firm value is found. <IR> quality is not proven as a mediator.
