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Analisis Persepsi Penyusun dan Pengguna terhadap Integrated Reporting
Integrated reporting can improve the quality of the financial report. However, various challenges in implementing became obstacles for preparers. This study develops 68 content element information items based on the 2021 framework. This study finds gaps in perceptions between preparers and users regarding information that can be disclosed and relevant in decision making; to then develop a categorization of information disclosure , as mandatory and voluntary disclosures. Data collection was carried out through distributing questionnaires and it is known that there are significant differences in perceptions between preparers and users where it is known that 80% of items are relevant for user but only 34% of items can be disclosed. Then to obtain the equality of information reported between companies, categorization was carried out by comparing the needs of preparers, users, and regulations in force in Indonesia, and the result was that 42% of information need to be categorized as mandatory disclosure. A more in-depth analysis is carried out by knowing other information that needs to be disclosed according to relevant theories and previous research. The final result shows that 58.8% of the information in should be categorized as mandatory disclosure.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| T 056/21 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Jakarta: Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia 2021 |
|---|---|
| Edisi | - |
| Subjek | Integrated Reporting user Preparer |
| ISBN/ISSN | - |
| Klasifikasi | NONE |
| Deskripsi Fisik | xii, 89 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |