PENERAPAN INTEGRATED REPORTING DAN KAITANNYA DENGAN INFORMASI AKUNTANSI : STUDI KASUS PADA PERUSAHAAN DI KAWASAN ASIA YANG TERDAFTAR PADA THE INTERNATIONAL INTEGRATED REPORTING COUNCIL [INTEGRATED REPORTING IMPLEMENTATION AND ITS RELATION TO ACCOUNTING INFORMATION : EVIDENCE FROM THE COMPANIES LISTED ON THE IIRC]

Budi Kurniawan, Refianto Refianto, Kenny Fernando

Abstract


Abstrak

Penelitian ini bertujuan untuk menguji pengaruh antara pengungkapan Integrated Reporting (IR) dan informasi akuntansi. IR dirasa berdampak positif terhadap stakeholders sehingga banyak perusahaan di kawasan Asia yang mulai menggunakan model pelaporan korporat terbaru ini. Selain dampak positif yang ditimbulkan oleh penerapan IR, juga terdapat dampak negatif seperti biaya implementasi, budaya pelaporan perusahaan yang harus diubah (terutama dengan konsep integrated thinking), dan lain sebagainya. Mengingat masih adanya dampak negatif dan positif, maka penelitian ini akan melihat hubungan informasi akuntansi dengan metode kuantitatif pada perusahaan di Kawasan Asia yang dapat menjadi contoh bagi perusahaan di Indonesia yang telah dan akan menerapkan model pelaporan perusahaan terkini. Hasil penelitian mengungkapkan bahwa secara statistik penerapan IR belum memberikan peningkatan relevansi nilai terhadap informasi akuntansi pada dua tahun pertama penerapan IR oleh perusahaan di kawasan Asia.

 

Kata Kunci: Pelaporan Terintegrasi, Relevansi Nilai, Informasi Akuntansi

 

Abstract

This study aims to examine the effect between disclosure of Integrated Reporting (IR) and accounting information. IR is felt to have a positive impact on stakeholders so that many companies in the Asian region are starting using this latest corporate reporting model. In addition to the positive impacts generated by the application of IR, there are also negative impacts such as the cost of implementation, corporate reporting culture that must be changed (especially with the concept of integrated thinking), and so forth. Considering there are still negative and positive impacts, this research will look at the relationship to accounting information with quantitative methods in companies in the Asian Region which can be an example for companies in Indonesia that have and will apply the latest corporate reporting model. The results of the study reveal that statistically, the application of IR has not provided increased value relevance to accounting information in the first two years of IR application by companies in the Asian region.

 

Keywords: Integrated Reporting, Value Relevance, Accounting Informatio



DOI: http://dx.doi.org/10.19166/jpa.v1i2.2773

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