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Abstract

Abstract: The Level of Readiness to Implement Integrated Reporting in Construction Companies


Purpose: This research aims to determine the possibility disclosure level of organization integrated reporting aspect of integrated Report aspect disclosure level.


Method: This research used data from Annual report and sustainability report of the company listed in Bursa Efek Indonesia at 2021-2022 and they are analyzed by employing three approaches; content nnalysis, comparative analysis, and triangulation.


Results: The results show that at the strategy, financial performance, risk management, good governance, inovation and opportunity aspects, Indonesian Company are ready to report their performance. In contrast non financial and riset performance aspect has a very low disclosure level. 75% aspect of integrated report has already disclosed by Indonesian company, it show us that Indonesia company are ready to adopt this standard.


Novelty: SME construction entrepreneurs need longer time to adopt an integrated reporting and even suggest not to adopt fully the integrated reporting.


Contribution: This study hopes to encourage more construction companies to commit fully to international standard to ensure sustainability.


Abstrak: Tingkat Kesiapan Implementasi Pelaporan Terintegrasi pada Perusahaan Konstruksi


Tujuan: Penelitian ini bertujuan untuk mengetahui kemungkinan tingkat pengungkapan aspek pelaporan terintegrasi organisasi terhadap tingkat pengungkapan aspek Laporan terintegrasi.


Metode: Penelitian ini menggunakan data Laporan Tahunan dan Laporan Keberlanjutan pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2022 dan dianalisis dengan menggunakan tiga pendekatan; analisis isi, analisis komparatif, dan triangulasi.


Hasil: Hasil penelitian menunjukkan bahwa pada aspek strategi, kinerja keuangan, manajemen risiko, tata kelola yang baik, inovasi dan peluang, perusahaan Indonesia siap melaporkan kinerjanya. Sebaliknya aspek kinerja non keuangan dan penelitian mempunyai tingkat pengungkapan yang sangat rendah. 75% aspek laporan terintegrasi telah diungkapkan oleh perusahaan Indonesia, hal ini menunjukkan bahwa perusahaan Indonesia siap untuk mengadopsi standar ini.


Kebaruan: Pengusaha konstruksi level UMKM membutuhkan waktu lebih lama untuk mengadopsi pelaporan terintegrasi dan bahkan menyarankan untuk tidak mengadopsi pelaporan terintegrasi sepenuhnya.


Kontribusi: Studi ini berharap dapat mendorong lebih banyak perusahaan konstruksi untuk berkomitmen penuh terhadap standar internasional untuk menjamin keberlanjutan.

Keywords

Implementasi Pelaporan Terintegrasi Deteksi Kesiapan

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Copyright (c) 2024 Hesti Wahyuni

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