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* Corresponding Author
ANALISIS TINGKAT KESESUAIAN LAPORAN TAHUNAN DAN LAPORAN KEBERLANJUTAN DENGAN KERANGKA PELAPORAN TERINTEGRASI INTERNASIONAL
https://doi.org/10.22146/abis.v7i4.58870 Fidya Sutiono(1*), Singgih Wijayana(2)
(1) Universitas Gadjah Mada, Yogyakarta
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
Tujuan – Penelitian ini menganalisis tingkat kesesuaian laporan tahunan dan laporan keberlanjutan pada perusahaan terbuka di Indonesia dengan kerangka pelaporan terintegrasi internasional yang diterbitkan oleh Integrated International Reporting Council (IIRC).
Metode penelitian – Analisis konten digunakan pada sampel berjumlah 46 perusahaan yang terdaftar di Bursa Efek Indonesia. Tingkat kesesuaian laporan tahunan dal laporan terintegrasi dengan kerangka pelaporan terintegrasi dianalisis secara deskriptif dengan menggunakan instrumen penelitian delapan konten elemen pada kerangka pelaporan terintegrasi internasional.
Temuan – Hasil penelitian menunjukkan bahwa perusahaan-perusahaan terbuka di Indonesia memiliki tingkat kesesuaian laporan tahunan dan laporan keberlanjutan sesuai dengan yang dipersyaratkan IIRC. Namun, masih diperlukan sedikit penyelarasan pada penerapan beberapa elemen konten pelaporan terintegrasi. Pengungkapan yang dilakukan perusahaan tergolong cukup sesuai dengan kerangka pelaporan terintegrasi internasional yang diterbitkan IIRC.
Originalitas – Salah satu fokus utama dalam penelitian ini adalah tingkat kesesuaian laporan tahunan dan laporan keberlanjutan dengan kerangka pelaporan terintegrasi internasional. Penelitian yang mengukur tingkat kesesuaian kerangka pelaporan terintegrasi dengan menggunakan kedua laporan tersebut masih sangat terbatas terutama di Indonesia.
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DOI: https://doi.org/10.22146/abis.v7i4.58870
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