卫生部门行业综合报告执行情况

IF 1.6 Q3 BUSINESS, FINANCE Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI:10.14453/aabfj.v17i4.09
D. W. Hapsari, Khalisha Azzahra Khairunnisa
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引用次数: 0

摘要

综合报告是组织不时向利益相关者传达有关价值创造的信息的过程。该报告提供了有关组织的战略、治理和补偿、成就、风险和前景,以及其运作的业务、社会和环境背景的材料细节。综合报告的输出是一份综合报告,是组织的主要报告。本研究旨在确定在IDX上市的卫生部门公司对综合报告作为未来公司报告趋势的反应程度。这些信息是从医疗保健公司的年度报告中收集来的,使用60个有目的的抽样确定。为了验证使用偏最小二乘结构方程模型(PLS-SEM)提出的假设。研究结果表明,机构所有权、管理层所有权和性别多样性与综合报告呈正相关。本研究可以为政策制定者和其他监管机构制定有影响力的综合报告框架提供帮助。
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Integrated Reporting Implementation in the Health Sector Industry
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.
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来源期刊
CiteScore
3.90
自引率
15.80%
发文量
22
审稿时长
24 weeks
期刊介绍: The Australasian Accounting, Business and Finance Journal is a double blind peer reviewed academic journal. The main focus of our journal is to encourage research from areas of social and environmental critique, exploration and innovation as well as from more traditional areas of accounting, finance, financial planning and banking research. There are no fees or charges associated with submitting to or publishing in this journal.
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