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IJSTR >> Volume 8 - Issue 7, July 2019 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



How Does Reporting Technology Affect Firm Value?

[Full Text]

 

AUTHOR(S)

Monica Rahardian Ary Helmina, Imam Ghozali, Jaka Isgiyarta, Ibnu Sutomo

 

KEYWORDS

Stakeholder, Sustainability Reporting, Integrated Reporting, Value Creation of Integrated Reporting, financial statements, non-financial reporting, firm value

 

ABSTRACT

This study is to investigate the effects of corporate information reporting technology. Namely Integrated reporting. Technology enables the creation of information architectures that support management and investor decision making. Such architecture is needed because of the modern business landscape raises a series of new challenges: telling stories about how an organization creates value over time, and in a lot of capital beyond just finance, needing to be connected, change quickly information flows to management reporting, analysis and decision making. Data that supports value creation stories needs to be collected, integrated and processed inside the right way. Framework, including financial and non-financial reporting on company value. That absence of integrated reporting in disclosure of reports on the Indonesia Stock Exchange because disclosure of financial and nonfinancial information is used to describe phenomenon. This study provides insight to explain the importance of integration reporting as a financial report replaces two separate reports.

 

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