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Part 1: Document Description
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Citation |
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Title: |
Integrated Reporting Implementation in the Health Sector Industry |
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Identification Number: |
doi:10.34820/FK2/EA6GHZ |
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Distributor: |
Telkom University Dataverse |
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Date of Distribution: |
2023-10-02 |
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Version: |
1 |
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Bibliographic Citation: |
WAHJOE HAPSARI, DINI, 2023, "Integrated Reporting Implementation in the Health Sector Industry", https://doi.org/10.34820/FK2/EA6GHZ, Telkom University Dataverse, V1 |
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Citation |
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Title: |
Integrated Reporting Implementation in the Health Sector Industry |
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Identification Number: |
doi:10.34820/FK2/EA6GHZ |
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Authoring Entity: |
WAHJOE HAPSARI, DINI (Telkom University) |
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Distributor: |
Telkom University Dataverse |
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Access Authority: |
WAHJOE HAPSARI, DINI |
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Depositor: |
WAHJOE HAPSARI, DINI |
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Date of Deposit: |
2023-09-29 |
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Study Scope |
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Keywords: |
Business and Management, Social Sciences, institutional ownership, managerial ownership, gender diversity, integrated reporting |
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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 were gleaned from annual reports of health firms determined using purposive sampling of 60 sample. 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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Methodology and Processing |
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Sources Statement |
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Data Access |
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Notes: |
CC0 Waiver |
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Other Study Description Materials |
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Label: |
Olah Data Integrated.csv |
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Text: |
Tabulasi Data |
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Notes: |
text/csv |