IDEAS home Printed from https://ideas.repec.org/a/aoj/ijsaam/v4y2020i2p164-173id7201.html
   My bibliography  Save this article

Effects of Stakeholder Engagement and Corporate Governance on Integrated Reporting Disclosure

Author

Listed:
  • Isnurhadi Isnurhadi

  • Kurnia Widya Oktarini

  • Inten Meutia

  • Mukhtaruddin Mukhtaruddin

Abstract

Integrated reporting (IR), one of the latest developments in organizational reporting practices, collates important financial and non-financial information in an integrated and concise manner. This study aims to investigate the effects of stakeholder engagement and corporate governance on IR disclosure. In this study, stakeholder engagement was proxied by ownership concentration, the effective tax rate, leverage, and employee compensation, while corporate governance was proxied by the independent board of directors, frequency of audit committee meetings, and gender diversity. Using purposive sampling methods, the sample was selected from a population of companies listed on the LQ45 Index of the Indonesian Stock Exchange. A total of 22 companies that were consistently listed on the LQ45 index during the period 2013–2016 were selected. Panel data regression was employed to analyze the collected data. The results show that only employee compensation had a significant positive effect on IR disclosure while the other variables did not have any significant effect. The results of this study could be used to select the variables that companies must consider when preparing for their IR disclosure to stakeholder.

Suggested Citation

  • Isnurhadi Isnurhadi & Kurnia Widya Oktarini & Inten Meutia & Mukhtaruddin Mukhtaruddin, 2020. "Effects of Stakeholder Engagement and Corporate Governance on Integrated Reporting Disclosure," Indonesian Journal of Sustainability Accounting and Management, Asian Online Journal Publishing Group, vol. 4(2), pages 164-173.
    • Handle: RePEc:aoj:ijsaam:v:4:y:2020:i:2:p:164-173:id:7201
    as

    Download full text from publisher

    File URL: https://www.asianonlinejournals.com/index.php/ijsam/article/view/7201/3220
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aoj:ijsaam:v:4:y:2020:i:2:p:164-173:id:7201. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sara Lim (email available below). General contact details of provider: https://www.asianonlinejournals.com/index.php/ijsam/about/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.