Determinan Penerapan Integrated Reporting pada Perusahaan Konsumsi Primer di Indonesia

Abstract

This research examines how corporate governance, financial performance, intellectual capital, and company size impact the adoption of integrated reporting among consumer non-cyclical firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using a quantitative approach, this study employed multiple linear regression analysis on a purposively sampled group of 62 companies. The findings show that corporate governance, financial performance, intellectual capital, and company size positively and significantly influence the adoption of integrated reporting. This research offers empirical insights for industry professionals and policymakers to develop strategies addressing these factors, and also invites further research to explore additional elements that may enhance the quality of integrated reporting.

This research examines how corporate governance, financial performance, intellectual capital, and company size impact the adoption of integrated reporting among consumer non-cyclical firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using a quantitative approach, this study employed multiple linear regression analysis on a purposively sampled group of 62 companies. The findings show that corporate governance, financial performance, intellectual capital, and company size positively and significantly influence the adoption of integrated reporting. This research offers empirical insights for industry professionals and policymakers to develop strategies addressing these factors, and also invites further research to explore additional elements that may enhance the quality of integrated reporting.