D. W. Hapsari, Winwin Yadiati, Harry Suharman, Dini Rosdini
State-owned enterprises (SOEs) continue to improve their performance. One of the efforts taken by the Ministry of SOEs is to restructure the SOEs into holding companies based on clusters. The formation of each company cluster is carried out in stages. This study examines the effect of corporate governance, on the performance of SOEs with the mediating role of value chain. Corporate governance refers to the results of the corporate governance self-assessment, which is the uniqueness of the CG assessment for SOEs. Value chain analyzes all activities carried out by SOEs. Performance is measured comprehensively by combining financial and non-financial perspectives. Participants were general managers of the accounting and business process division in each state-owned enterprise. There are 138 participants. The results showed that corporate governance directly influenced value chain and SOE's performance, value chain affected SOE's performance. Value chain mediates the effect of corporate governance on SOE's performance.
{"title":"The Mediating Impact of Value Chain in The Link Between Corporate Governance and SOE’s Performance","authors":"D. W. Hapsari, Winwin Yadiati, Harry Suharman, Dini Rosdini","doi":"10.14453/aabfj.v17i2.06","DOIUrl":"https://doi.org/10.14453/aabfj.v17i2.06","url":null,"abstract":"State-owned enterprises (SOEs) continue to improve their performance. One of the efforts taken by the Ministry of SOEs is to restructure the SOEs into holding companies based on clusters. The formation of each company cluster is carried out in stages. This study examines the effect of corporate governance, on the performance of SOEs with the mediating role of value chain. Corporate governance refers to the results of the corporate governance self-assessment, which is the uniqueness of the CG assessment for SOEs. Value chain analyzes all activities carried out by SOEs. Performance is measured comprehensively by combining financial and non-financial perspectives. Participants were general managers of the accounting and business process division in each state-owned enterprise. There are 138 participants. The results showed that corporate governance directly influenced value chain and SOE's performance, value chain affected SOE's performance. Value chain mediates the effect of corporate governance on SOE's performance.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81045924","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Elly Suryani, Srihadi Winarningsi, Ilya Avianti, Poppy Sofia, N. Dewi
The phenomenon of financial statement fraud in Indonesia often occurs, related to reports on audit results of public accounting firms. These findings have an impact on investors because of fraudulent financial statements that have the potential to cause losses. The purpose of the study was to determine the effect of the size and tenure of KAP on the detection of financial statement fraud. The research sample was 140 manufacturing companies from 2014 to 2015, which were listed on the Indonesia Stock Exchange using a purposive sampling technique. Data analysis research used SPSS version 20. Descriptive analysis used multiple regression. This research finds that the size of the audit firm and the tenure of the audit did not significantly affect the indications of fraudulent financial statements as measured by the Sales Growth Index (SGI), Gross Margin Index (GMI), Asset Quality Index (AQI), Days’ Sales Receivable Index (DSRI) indicators, Sales, General and Administrative Expenses Index (SGAI), Leverage Index (LVGI), Total Accrual to Total Assets (TATA) and Messod D Beneish-Score (M-Score), but have a significant effect on fraudulent financial indication reports as measured by the Depreciation Index indicator (DEPI). JEL: K40, K41, M42, M48
{"title":"Does Audit Firm Size and Audit Tenure Influence Fraudulent Financial Statements?","authors":"Elly Suryani, Srihadi Winarningsi, Ilya Avianti, Poppy Sofia, N. Dewi","doi":"10.14453/aabfj.v17i2.03","DOIUrl":"https://doi.org/10.14453/aabfj.v17i2.03","url":null,"abstract":"The phenomenon of financial statement fraud in Indonesia often occurs, related to reports on audit results of public accounting firms. These findings have an impact on investors because of fraudulent financial statements that have the potential to cause losses. The purpose of the study was to determine the effect of the size and tenure of KAP on the detection of financial statement fraud. The research sample was 140 manufacturing companies from 2014 to 2015, which were listed on the Indonesia Stock Exchange using a purposive sampling technique. Data analysis research used SPSS version 20. Descriptive analysis used multiple regression. This research finds that the size of the audit firm and the tenure of the audit did not significantly affect the indications of fraudulent financial statements as measured by the Sales Growth Index (SGI), Gross Margin Index (GMI), Asset Quality Index (AQI), Days’ Sales Receivable Index (DSRI) indicators, Sales, General and Administrative Expenses Index (SGAI), Leverage Index (LVGI), Total Accrual to Total Assets (TATA) and Messod D Beneish-Score (M-Score), but have a significant effect on fraudulent financial indication reports as measured by the Depreciation Index indicator (DEPI). JEL: K40, K41, M42, M48","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86963641","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
V. Dewi, N. Effendi, M. Anwar, S. R. Nidar, Tettet Fitrijanti, B. Tjandrasa
The shadow banking sector comprises non-bank financial institutions that do not have a deposit guarantee and are barely supervised by the regulator. Efforts to monitor shadow banking must be done well, in both developed and developing countries. Regulators in several countries however have not been fully effective in supervising shadow banking financial institutions, particularly in developing countries such as Indonesia. Therefore, the public's role—in this case, depositors—is essential to supervise shadow banking through the practice of market discipline. However, some factors may cause the market discipline practice to fail, such as low financial literacy. This research aims to examine the influence of financial literacy on the performance of market discipline. This study's research method is a survey of 255 lecturers who have savings accounts in the shadow banking sector in Indonesia. The multivariate analysis method used in this study is partial least squares structural equation modelling (PLS-SEM). This study provides evidence that financial literacy and its variables significantly affect market discipline's effectiveness in shadow banking. By showing that market discipline plays a role in building a sustainable financial ecosystem, this research contributes to depositors, investors, the financial industry, and regulators. Promoting market discipline is an important duty of regulators and other financial institutions. Likewise, promoting financial literacy among depositors and investors, especially in developing countries with low literacy levels, is a challenge to overcome when seeking to create a sustainable financial system.
{"title":"Do Shadow Banking Depositors Discipline the Market?","authors":"V. Dewi, N. Effendi, M. Anwar, S. R. Nidar, Tettet Fitrijanti, B. Tjandrasa","doi":"10.14453/aabfj.v17i4.04","DOIUrl":"https://doi.org/10.14453/aabfj.v17i4.04","url":null,"abstract":"The shadow banking sector comprises non-bank financial institutions that do not have a deposit guarantee and are barely supervised by the regulator. Efforts to monitor shadow banking must be done well, in both developed and developing countries. Regulators in several countries however have not been fully effective in supervising shadow banking financial institutions, particularly in developing countries such as Indonesia. Therefore, the public's role—in this case, depositors—is essential to supervise shadow banking through the practice of market discipline. However, some factors may cause the market discipline practice to fail, such as low financial literacy. This research aims to examine the influence of financial literacy on the performance of market discipline. This study's research method is a survey of 255 lecturers who have savings accounts in the shadow banking sector in Indonesia. The multivariate analysis method used in this study is partial least squares structural equation modelling (PLS-SEM). This study provides evidence that financial literacy and its variables significantly affect market discipline's effectiveness in shadow banking. By showing that market discipline plays a role in building a sustainable financial ecosystem, this research contributes to depositors, investors, the financial industry, and regulators. Promoting market discipline is an important duty of regulators and other financial institutions. Likewise, promoting financial literacy among depositors and investors, especially in developing countries with low literacy levels, is a challenge to overcome when seeking to create a sustainable financial system.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90689932","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The COVID-19 pandemic greatly affected the global economy with lockdown measures and reduced economic activity. This study investigates the relationship between employee innovative behavior, HR practices implementation, and performance at one of the biggest car distributors in Indonesia. The study determines the impact of employee's innovative ideas in daily work activities and changes in HR practices on the company's recent performance improvements. The research uses a quantitative approach by using a questionnaire of 120 employee respondents and applying the PLS-SEM (Partial Least Square – Structural Equation Modeling) to analyze the data. The result shows that employee's innovative behavior and HR practices significantly influence employee performance.
{"title":"The Interplay of Human Resource Practices and Employee Innovative Behavior in Employee Performance","authors":"Ami Fitri Utami, Catra Aryasatya","doi":"10.14453/aabfj.v17i5.04","DOIUrl":"https://doi.org/10.14453/aabfj.v17i5.04","url":null,"abstract":"The COVID-19 pandemic greatly affected the global economy with lockdown measures and reduced economic activity. This study investigates the relationship between employee innovative behavior, HR practices implementation, and performance at one of the biggest car distributors in Indonesia. The study determines the impact of employee's innovative ideas in daily work activities and changes in HR practices on the company's recent performance improvements. The research uses a quantitative approach by using a questionnaire of 120 employee respondents and applying the PLS-SEM (Partial Least Square – Structural Equation Modeling) to analyze the data. The result shows that employee's innovative behavior and HR practices significantly influence employee performance.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134882620","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This Special Issue of the Australasian Accounting Business and Finance Journal (AABFJ) comes out of the 3rd International Conference on Organizational Performance Excellence (iCOPE 2023). This conference is held by Binus Business School, Bina Nusantara University.
{"title":"Special Issue 3rd International Conference on Organizational Performance Excellence (iCOPE 2023). Editorial Volume 17 Issue 5","authors":"Bryna Meivitawanli, Ciorstan Smark","doi":"10.14453/aabfj.v17i5.01","DOIUrl":"https://doi.org/10.14453/aabfj.v17i5.01","url":null,"abstract":"This Special Issue of the Australasian Accounting Business and Finance Journal (AABFJ) comes out of the 3rd International Conference on Organizational Performance Excellence (iCOPE 2023). This conference is held by Binus Business School, Bina Nusantara University.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134882699","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The audit process used by the auditor directly impacts audit quality. The auditor's attitude and cognitive abilities are crucial for finishing the Audit and play a significant part in the decision-making process. Different auditing techniques and procedures can also be adjusted to situations that are not typical. Hence, additional research needs to be done on audit quality to maintain it at a high level in the future under all circumstances. This study investigates how audit quality affects the moderating factors of audit skepticism, planning, and Risk. In this study, 265 Indonesian auditor respondents served as the sample. A quantitative strategy that is put to the test via path analysis is a research method. The SmartPLS 3 testing tool was used to conduct statistical testing. The findings indicated that professional Skepticism impacted audit quality. Moreover, Audit Planning affects the quality of the Audit. It has been demonstrated that audit risk strengthens the link between professional Skepticism and audit quality. The association between audit planning and audit quality is not strengthened because audit risk produces various outcomes. As a result, the auditor must adjust for audit risk and consider it when preparing the Audit. It tries to raise the caliber of audits. The usage of information technology, which plays a significant role in the audit process, might be considered in a future study.
{"title":"Audit Quality Improvement and the Role of Risk: Audit as a Moderator","authors":"Edy Sujana, Nyoman Ari Surya Dharmawan","doi":"10.14453/aabfj.v17i4.14","DOIUrl":"https://doi.org/10.14453/aabfj.v17i4.14","url":null,"abstract":"The audit process used by the auditor directly impacts audit quality. The auditor's attitude and cognitive abilities are crucial for finishing the Audit and play a significant part in the decision-making process. Different auditing techniques and procedures can also be adjusted to situations that are not typical. Hence, additional research needs to be done on audit quality to maintain it at a high level in the future under all circumstances. This study investigates how audit quality affects the moderating factors of audit skepticism, planning, and Risk. In this study, 265 Indonesian auditor respondents served as the sample. A quantitative strategy that is put to the test via path analysis is a research method. The SmartPLS 3 testing tool was used to conduct statistical testing. The findings indicated that professional Skepticism impacted audit quality. Moreover, Audit Planning affects the quality of the Audit. It has been demonstrated that audit risk strengthens the link between professional Skepticism and audit quality. The association between audit planning and audit quality is not strengthened because audit risk produces various outcomes. As a result, the auditor must adjust for audit risk and consider it when preparing the Audit. It tries to raise the caliber of audits. The usage of information technology, which plays a significant role in the audit process, might be considered in a future study.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72981561","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pradeep Kumar Bolisetty, Pooja Sharma, S. Bhattacharya
Purpose: COVID- 19 paved the way for a hybrid work model; wherein employees can work from the office or work from home, or work from anywhere. The model of working from anywhere offers flexibility and autonomy to employees to a great extent. However, its ramifications and consequences pertaining to the health of the employees are yet to be fully explored. This study tries to understand the impact of work from anywhere on employees' health. Design/ Methodology/ Approach: Data was collected from 112 people who have worked in both work from office and work from home models. The analytic Hierarchy Process was used for data analysis. Findings: AHP analysis of mental health data considering stress, anxiety, and worry shows that mental health is better during work from anywhere than working from the office. Analysis of emotional health using AHP shows that emotional health is better during work from anywhere than during work from the office, based on employee relationships. It is evident from spiritual health data that spiritual health did improve during work from anywhere as compared to working from office. It is also clear that financial health is better during work from anywhere when compared with working from the office, which depends on employees' savings and expenditures. Originality/ Value: The research contributes significantly to organizations that are adopting a hybrid work model.
{"title":"Sustainable Health in the Era of Work from Anywhere","authors":"Pradeep Kumar Bolisetty, Pooja Sharma, S. Bhattacharya","doi":"10.14453/aabfj.v17i1.04","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.04","url":null,"abstract":"Purpose: COVID- 19 paved the way for a hybrid work model; wherein employees can work from the office or work from home, or work from anywhere. The model of working from anywhere offers flexibility and autonomy to employees to a great extent. However, its ramifications and consequences pertaining to the health of the employees are yet to be fully explored. This study tries to understand the impact of work from anywhere on employees' health. Design/ Methodology/ Approach: Data was collected from 112 people who have worked in both work from office and work from home models. The analytic Hierarchy Process was used for data analysis. Findings: AHP analysis of mental health data considering stress, anxiety, and worry shows that mental health is better during work from anywhere than working from the office. Analysis of emotional health using AHP shows that emotional health is better during work from anywhere than during work from the office, based on employee relationships. It is evident from spiritual health data that spiritual health did improve during work from anywhere as compared to working from office. It is also clear that financial health is better during work from anywhere when compared with working from the office, which depends on employees' savings and expenditures. Originality/ Value: The research contributes significantly to organizations that are adopting a hybrid work model.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66672501","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study examines the effect of country-specific Official Development Aid (ODA) and institutional quality on economic growth for Cambodia, Laos, Myanmar, and Vietnam (CLMV) countries from 2002 to 2017. Our results indicate that: First, the impact of ODA from Germany, Japan and France on economic growth is conditional on the level of institutional quality of CLMV countries. The ODA has a negative impact on growth when institutional quality is low. Beyond a threshold of institutional quality, ODA promotes economic growth. Second, the results are robust after controlling for outliers and endogeneity in the model. Third, the further analysis provides evidence that the mitigating effect of institutional quality works through both labour productivity and human capital growth channel. Based on the findings, this study offers some imperative policy recommendations to both donor countries and ODA recipients.
{"title":"Nexus Between Official Development Aid, Institutional Quality and Economic Growth: Evidence from CLMV countries","authors":"Wee‐Yeap Lau, Tien-Ming Yip","doi":"10.14453/aabfj.v17i3.04","DOIUrl":"https://doi.org/10.14453/aabfj.v17i3.04","url":null,"abstract":"This study examines the effect of country-specific Official Development Aid (ODA) and institutional quality on economic growth for Cambodia, Laos, Myanmar, and Vietnam (CLMV) countries from 2002 to 2017. Our results indicate that: First, the impact of ODA from Germany, Japan and France on economic growth is conditional on the level of institutional quality of CLMV countries. The ODA has a negative impact on growth when institutional quality is low. Beyond a threshold of institutional quality, ODA promotes economic growth. Second, the results are robust after controlling for outliers and endogeneity in the model. Third, the further analysis provides evidence that the mitigating effect of institutional quality works through both labour productivity and human capital growth channel. Based on the findings, this study offers some imperative policy recommendations to both donor countries and ODA recipients.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78721578","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aimed to investigate how parasocial relationships, congruence, and source credibility influence purchase intention in TikTok Live Streaming commerce for cosmetics among Indonesian Generation Z users. Data was collected from 270 respondents through an online questionnaire, and validity and reliability tests were conducted. The data were analyzed using Structural Equation Modeling (SEM-PLS). Results showed that celebrity endorsers' attractiveness, trustworthiness, and expertise positively impact purchase intention. Parasocial relationship mediated the connection between celebrity characteristics and purchase intention. Moreover, celebrity-product congruence positively influenced endorsers' perceived credibility and mediated the relationship with purchase intention. The findings emphasize the importance of celebrity attractiveness, trustworthiness, and expertise in shaping purchase intention. The mediating role of parasocial relationships highlights the significance of strong celebrity-audience connections. Additionally, celebrity-product congruence enhances endorsers' credibility and positively influences purchase intention. These insights assist brands and marketers in optimizing influencer marketing strategies on TikTok, fostering engagement and driving purchase behavior.
{"title":"The Role of Parasocial Relationships, Congruence and Source Credibility in Indonesia: A Study on Tiktok Live Streaming Commerce in the Cosmetics Industry","authors":"Caroline Lawrence, Bryna Meivitawanli","doi":"10.14453/aabfj.v17i5.05","DOIUrl":"https://doi.org/10.14453/aabfj.v17i5.05","url":null,"abstract":"This study aimed to investigate how parasocial relationships, congruence, and source credibility influence purchase intention in TikTok Live Streaming commerce for cosmetics among Indonesian Generation Z users. Data was collected from 270 respondents through an online questionnaire, and validity and reliability tests were conducted. The data were analyzed using Structural Equation Modeling (SEM-PLS). Results showed that celebrity endorsers' attractiveness, trustworthiness, and expertise positively impact purchase intention. Parasocial relationship mediated the connection between celebrity characteristics and purchase intention. Moreover, celebrity-product congruence positively influenced endorsers' perceived credibility and mediated the relationship with purchase intention. The findings emphasize the importance of celebrity attractiveness, trustworthiness, and expertise in shaping purchase intention. The mediating role of parasocial relationships highlights the significance of strong celebrity-audience connections. Additionally, celebrity-product congruence enhances endorsers' credibility and positively influences purchase intention. These insights assist brands and marketers in optimizing influencer marketing strategies on TikTok, fostering engagement and driving purchase behavior.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134882604","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Integrated reporting is an organization's process of communicating information to stakeholders about value creation from time to time. This report provides material details on an organization's strategy, governance and compensation, achievement, risk, and prospects, as well as the business, social, and environmental context in which it operates. The output of integrated reporting is an integrated report which is the main report of the organization. This study aims to determine the extent to of health sector companies listed on IDX respond to integrated reporting as a future corporate reporting trend. The information was gleaned from annual reports of health firms determined using purposive sampling of 60. To test the hypothesis developed using Partial Least Square-Structural Equation Modelling (PLS-SEM). The findings showed that institutional ownership, managerial ownership, and gender diversity are positively related to integrated reporting. This research can be helpful for policymakers and other regulators for impactful frameworks on integrated reporting.
{"title":"Integrated Reporting Implementation in the Health Sector Industry","authors":"D. W. Hapsari, Khalisha Azzahra Khairunnisa","doi":"10.14453/aabfj.v17i4.09","DOIUrl":"https://doi.org/10.14453/aabfj.v17i4.09","url":null,"abstract":"Integrated reporting is an organization's process of communicating information to stakeholders about value creation from time to time. This report provides material details on an organization's strategy, governance and compensation, achievement, risk, and prospects, as well as the business, social, and environmental context in which it operates. The output of integrated reporting is an integrated report which is the main report of the organization. This study aims to determine the extent to of health sector companies listed on IDX respond to integrated reporting as a future corporate reporting trend. The information was gleaned from annual reports of health firms determined using purposive sampling of 60. To test the hypothesis developed using Partial Least Square-Structural Equation Modelling (PLS-SEM). The findings showed that institutional ownership, managerial ownership, and gender diversity are positively related to integrated reporting. This research can be helpful for policymakers and other regulators for impactful frameworks on integrated reporting.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90540250","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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