Universitas Indonesia Conferences, The 4th International Conference of Vocational Higher Education

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Annual Report Preparation Process In PT Energi Mega Persada, Tbk to Face Industrial Revolution 4.0: Spearman's Correlation Coefficient
Mohammad Ridha, Sherin Ratna Pradita

Last modified: 2019-09-19


Abstract.This study aims to determine the Spearman’s Correlation Coefficient in the process of preparing annual reports at PT. Energi Mega Persada, Tbk. Researchers observe this annual report as very useful for companies engaged in the oil and gas industry as a source of information about company performance and prospects as a basis for consideration in making investment decisions. Annual reports contain information relating to company activities in general, accurate, open and up-to-date. The annual report also helps companies increase the credibility and trust of investors or shareholders. The annual report is also a promotional tool posted on the company's website.Conventional annual reports develop into integrated reporting that is needed by companies to face the era of the Industrial Revolution 4.0. Stakeholders tend to want annual reports that are easy to understand and can be accessed digitally. The researchers lowers the factors in the process of preparing annual reports to be the appearance, completeness, timeliness, reliability and response. The respondents of this study were employees from 8 internal divisions:  Finance, Legal, Human Resource, SHE (Safety, Health and Environmental Protection), Economic Planning and Strategic, Investor Relation, and Corporate Secretary. The researchers suspects the existence of monolithic relationships between variables that are expected to show characteristics in the preparation of annual reports. If there is a monolithic relationship, the annual report compilation team could prepare the preparation process based on priority. The results of this study are expected to determine the stages of preparing a concise, complete and interesting annual report. This research is a development of existing literature related to annual reports and integrated reports.


Keywords: Annual report, Spearman, industrial industry 4.0, integrated reporting, oil and gas industry, share holder.


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