The Effect of Presenting Integrated Reporting Elements in Annual Reports on Investor Reaction (Study of Building Construction Sector Companies Listed on the Indonesian Stock Exchange)
Pengaruh Penyajian Elemen-Elemen Integrated Reporting Dalam Laporan Tahunan Terhadap Reaksi Investor (Studi Pada Perusahaan Sektor Konstruksi Bangunan Yang Terdaftar di Bursa Efek Indonesia)
DOI:
https://doi.org/10.21070/ups.1876Keywords:
Integrated Reporting Element, Investor reaction, Building constructionAbstract
This study aims to determine the effect of presenting integrated reporting elements in annual reports on investor reactions in building construction companies listed on the IDX In this study using quantitative methods using statistical techniques by processing existing data to prove the proposed research hypothesis. In thiss case the objects of research are the building construction sector companies listed on the Indonesia Stock Exchange during the 2018-2020 period. In this study, a purposive sampling method was used to determine the sample with a total population of 15 companies and a total sample of 10 companies. The analytical methoduused is multiple linear regression of analysis with the SPSS version 18 program.Partially, the results of the study show wthat the business model has an effect on investor reactions, while organizational description, governance, risk and opportunities, strategy and allocation, performance future prospects, and basic elements of disclosure have no effect on investor reactions.
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