Pengaruh Kinerja Keuangan Terhadap Pelaporan Terintegrasi

Studi Kasus di Perusahaan Pertambangan Yang Terdaftar Di BEI

Authors

  • Afi Masruroh Universitas 17 Agustus 1945 Surabaya
  • Karina Sekar Rachmadanti Universitas 17 Agustus 1945 Surabaya
  • Nindya Cahya Puspita Universitas 17 Agustus 1945 Surabaya
  • Maria Yovita R. Pandin Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.55606/akuntansi.v3i2.2001

Keywords:

Integrated reporting, financial performance, mining companies, Indonesia Stock Exchange (IDX)

Abstract

This study aims to evaluate the influence of financial performance on integrated reporting in the Indonesian mining sector listed on the Indonesia Stock Exchange (BEI). The study employs a case study approach to examine selected mining companies. Data is gathered from detailed financial statements and integrated reports owned by the companies during the period of 2020-2022. The analysis results indicate that integrated reporting positively contributes to the companies' financial achievements.

References

Adriana. (2014). Analisis kesiapan menerapkan integrated reporting pada indeks LQ-45. Abis, 2(4). https://doi.org/10.22146/abis.v2i4.59358

IDX. (n.d.). PT Bursa Efek Indonesia. Retrieved from https://www.idx.co.id/id

Karennina. (2022). The effect of company performance on integrated reporting (A study on manufacture sector as listed in ASEAN stock exchanges 2017-2020).

Novaridha, I. A., Indrawati, N., & L, A.-A. (2017, April). Pengaruh kepemilikan institusional, ukuran perusahaan dan profitabilitas terhadap elemen-elemen integrated reporting (Studi pada perusahaan non-keuangan yang listing di BEI tahun 2015). Jurnal Akuntansi, 4(1).

Rosyda. (n.d.). Pengertian return on assets (ROA), rumus, fungsi, manfaat, serta contoh perhitungannya. Gramedia. Retrieved April 25, 2024, from https://www.gramedia.com/literasi/pengertian-return-on-assets-roa/

Published

2024-06-25

How to Cite

Afi Masruroh, Karina Sekar Rachmadanti, Nindya Cahya Puspita, & Maria Yovita R. Pandin. (2024). Pengaruh Kinerja Keuangan Terhadap Pelaporan Terintegrasi : Studi Kasus di Perusahaan Pertambangan Yang Terdaftar Di BEI. Akuntansi, 3(2), 202–211. https://doi.org/10.55606/akuntansi.v3i2.2001

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