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VOL. 8, ISSUE 5 (2023)
Disclosure of integrated reporting and its implications on investor response in property, real estate, and construction companies listed on the Indonesian stock exchange in the years 2017-2019
Authors
Nanang Febriadi S, Etna Nur Afri Yuyetta, Adi Firman Ramadhan
Abstract

This research assesses integrated reporting and its impact on investor responses, focusing on property, real estate, and construction companies listed on the Indonesia Stock Exchange from 2017-2019. A sample of 123 companies was selected using purposive sampling. The study uses descriptive and quantitative methods, employing path analysis with intermediary variables and AMOS 24 software.

The findings indicate that profitability (X1) and stakeholder pressure (X3) have a positive but statistically insignificant influence on integrated reporting. Company size (X2) has a positive and statistically significant impact on integrated reporting. Profitability (X1) exhibits a positive but statistically insignificant relationship with investor reactions (Y), while company size (X2) and stakeholder pressure (X3) have a negative and statistically insignificant association with investor reactions (Y). Integrated reporting has a positive but statistically insignificant effect on investor responses (Y).
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Pages:15-23
How to cite this article:
Nanang Febriadi S, Etna Nur Afri Yuyetta, Adi Firman Ramadhan "Disclosure of integrated reporting and its implications on investor response in property, real estate, and construction companies listed on the Indonesian stock exchange in the years 2017-2019". International Journal of Advanced Research and Development, Vol 8, Issue 5, 2023, Pages 15-23
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