DOES INTEGRATED REPORTING BRING BLESSINGS DURING COVID-19?

Pregnandia Ladina, Muhammad Saifi, Nur Imamah

Abstract


Abstrak – Apakah Pelaporan Terintegrasi Membawa Berkah ketika Covid-19?

Tujuan Utama – Penelitian ini bertujuan menguji reaksi pelaporan terintegrasi ketika Covid-19.

Metode – Penelitian ini menggunakan analisis regresi berganda. Sampel penelitian ini adalah perusahaan sektor kesehatan yang terdaftar di BEI selama tahun 2020-2021.

Temuan Utama – Hasil pengujian menunjukkan sebagian besar perusahaan sektor kesehatan hanya melaporakan pengungkapan umum saja dari empat unsur pelaporan terintegrasi.  Pengungkapan yang tidak banyak dilaporkan terkait dengan ekonomi, lingkungan, dan sosial. Implikasinya, pelaporan keuangan terintegrasi belum bisa menjadi berkah atau tidak menunjukkan reaksi yang berarti ketika Covid-19.

Implikasi Teori dan Kebijakan – Penelitian ini menunjukkan teori agensi juga terjadi dalam perusahaan sektor kesehatan. Selain itu, penelitian ini juga merekomendasikan pembenahan dalam mekanisme pelaporan keuangan terintegrasi.

Kebaruan Penelitian – Penelitian ini memfokuskan relevansi pelaporan terintegrasi pada saat kondisi Covid-19 khususnya sektor kesehatan.

 

Abstract – Does Integrated Reporting Bring Blessings during Covid-19?

Main Purpose – This research tests the reaction to integrated reporting during Covid-19.

Method – This research uses multiple regression analysis. The sample for this research is healthcare sector companies listed on the IDX during 2020-2021.

Main Findings – The test results show that most health sector companies only report general disclosures of the four elements of integrated reporting. Less reported disclosures relate to the economy, environment, and society. The implication is that integrated reporting cannot be a blessing or does not show a meaningful reaction during Covid-19.

Theory and Practical Implications – This research shows agency theory also occurs in health sector companies. Apart from that, this research also recommends improvements to the integrated reporting mechanism.

Novelty - This research focuses on the relevance of integrated reporting during Covid-19, especially in the healthcare sector.


Keywords


agency conflict; covid-19; integrated reporting; investment efficiency

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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.2.26

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