PELAPORAN TERINTEGRASI OLEH BADAN USAHA MILIK NEGARA DI INDONESIA BERDASARKAN ANALISIS LONGITUDINAL

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides empirical evidence on determinants of integrated reporting in SOEs, useful for researchers studying public sector disclosure.

🏢実務担当者:Indonesian SOEs can learn which factors (assurance, investor protection) improve disclosure quality.

🏛政策担当者:Regulators in emerging economies can consider the role of assurance and investor protection in promoting integrated reporting.

Penelitian ini bertujuan menganalisis faktor-faktor yang memengaruhi tingkat pengungkapan pelaporan terintegrasi (Integrated Reporting Disclosure/IRD) pada Badan Usaha Milik Negara (BUMN) di Indonesia menggunakan analisis longitudinal periode 2020–2024. Mengacu pada teori legitimasi dan teori pemangku kepentingan, penelitian ini menilai pengaruh profitabilitas, leverage, jaminan pihak ketiga, serta perlindungan investor terhadap IRD dengan mempertimbangkan ukuran perusahaan dan adopsi pedoman GRI sebagai variabel kontrol. Sampel terdiri dari BUMN yang konsisten menerbitkan laporan terintegrasi, dengan penilaian tingkat pengungkapan dilakukan melalui analisis konten, dan pengujian hipotesis menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa jaminan pihak ketiga dan perlindungan investor berpengaruh positif dan signifikan terhadap IRD, sedangkan profitabilitas dan leverage tidak berpengaruh signifikan. Selain itu, adopsi GRI meningkatkan tingkat pengungkapan, sedangkan ukuran perusahaan berpengaruh negatif terhadap IRD. Temuan ini menegaskan pentingnya legitimasi publik, transparansi, serta akuntabilitas dalam praktik pelaporan terintegrasi BUMN di Indonesia.   REFERENSI Abeysekera I. A template for integrated reporting. Journal of Intellectual Capital. 2013;14(2):227–45. Ahmed Haji, A. & Anifowose, M., 2016, ‘The trend of integrated reporting practice in South Africa: Ceremonial or substantive?’, Sustainability Accounting, Management and Policy Journal7(2), 190–224. Argento D, Grossi G, Persson K, Vingren T. Explaining sustainability disclosures of hybrid organizations: the case of Swedish state-owned enterprises. Meditari Accountancy Research. 2019;27(4):505–33. Andrades J, Larran-Jorge M. Examining the amount of mandatory non-financial information disclosed by Spanish state-owned enterprises and its potential influential variables. 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• openaire https://doi.org/10.48144/neraca.v21i2.2245first seen 2026-05-14 22:32:13