Universitas Indonesia Conferences, International Accounting Conference - 2017

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THE IMPLEMENTATION OF INTERNATIONAL FRAMEWORK TO INTEGRATED REPORTING OF INDONESIAN MINING COMPANIES
Vardhini Vardhini, Rosinta Ria Panggabean

Last modified: 2017-08-02

Abstract


RESEARCH OBJECTIVES of this research are to see the implementation of integrated report on mining companies in Indonesia and how does the International <IR> Framework, as the basis presentation of integrated report, giving improvements to the quality of integrated report. RESEARCH METHODOLOGY AND RESEARCH OBJECT is using qualitative method with secondary data. This research uses International <IR> Framework consists of 40 indicators from 7 Guiding Principles and 56 indicators from 8 Content Elements as the basis of analysis. There were 39 mining companies listed in Indonesia Stock Exchange. As per June 12, 2015, there was 11 mining companies had issued its annual report period 2014. ANALYSIS used in this research is by comparing each indicator to the content and structure of annual reports. RESULT for this research is that there is only two mining companies in Indonesia can be said has issued annual report in the integrated way based on International <IR> Framework. CONCLUSION of this research is that most of mining companies in Indonesia has not implemented yet integrated reporting and International <IR> Framework give improvement on information quality in the integrated reporting.


Keywords


International <IR> Framework, integrated reporting, mining company

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