Analysis The Readiness of Integrated Reporting of Mining Company in Indonesia

Rahmanda, Gita Astyka and Sandhi, Indah Kartika and Zuhrohtun, Zuhrohtun (2020) Analysis The Readiness of Integrated Reporting of Mining Company in Indonesia. In: Brawijaya International Conference on Multidisciplinary Sciences and Technology, 2-3 January 2020, Universitas Brawijaya, Malang.

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Abstract

The shifting reporting policy from Sustainable Reporting to Integrated Reporting requires all listing
companies to provide information based on Integrated Reporting Framework. This research aims to
identify the readiness of the mining company in fulfilling all elements of integrated reporting proposed by
the International Integrated Reporting Committee (IIRC). This research is quantitative, testing the score
value of Integrated Reporting element. The score value of Integrated Reporting elements identified from
Mining Company’s Annual Report, sustainability report and the information presented on the company
website. This research use eight elements of the Integrated Reporting Framework which are Organizational
Overview and External Environment, Governance, Business Model, Risk and Opportunities, Strategy and
Resource Allocation, Performance, Outlook, and Basis of Preparation of Presentation. The population of
this research is the mining company listed on the Indonesian Stock Exchange (IDX) in 2015-2018. The
sample was taken by using purposive sampling method. Research data analysis using descriptive statistical
analysis in tabular form. The findings show that the 80.6% IDX-listed mining companies have presented an
annual report in accordance with the element of integrated reporting. This research also finds that there
are 7 companies implement all element Integrated Reporting voluntarily. Those companies present their
Annual Report in line with the component of Integrated Reporting proposed by IIRC consistently in fourth
years’ time series analysis.

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > H Social Sciences (General)
Depositing User:	Oktavia Dewi Alfiani
Date Deposited:	04 Jun 2024 06:21
Last Modified:	04 Jun 2024 06:30
URI:	http://eprints.upnyk.ac.id/id/eprint/39596

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