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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.
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Copyright (c) 2024 Hesti Wahyuni
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
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- Rodrigue, M., Tregidga, H., & Cooper C. The fragments and traces of integrated reporting that prevail: On the importance of a sustained critical perspective on reporting. Crit Perspect Accounting, 102726 2024;99:1–7. https://doi.org/https://doi.org/10.1016/j.cpa.2024.102726.
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- Abubakar T. A study of Sustainability in the Oil and Gas Supply chain. Lancash Bus Sch 2014:363.
- Setyadi A, Ogunmakinde OE, Irhoma A, Strauss N, Ngan SL, How BS, et al. Developing a circular-economy-based construction waste minimisation framework for Nigeria. Renew Sustain Energy Rev 2019;111:314–31.
- Christine Y, Meiden C. Analisis Pengungkapan Sustainability Report Pt. Waskita Karya (Persero) Tbk Dan Ytl Corporation Berhad Tahun 2018 Berdasarkan Gri Standards. J Akunt 2021;10:1–7. https://doi.org/10.46806/ja.v10i1.794.
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- Kurniawan B, Refianto, Fernando K. Penerapan Integrated Reporting dan Kaitannya dengan Informasi Akuntansi: Studi Pada Perusahaan Di Kawasan Asia yang Terdaftar pada the International Integrated Reporting Council. J Penelit Akunt 2020;1:99–114.
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References
Silvestri A, Veltri, Stefania, Andrea Venturelli SP. A research template to evaluate the degree of accountability of Integrated Reporting. A case study. Meditari Account Res 2017;25:675–704. https://doi.org/DOI:10.1108/MEDAR-11-2016-0098.
Rodrigue, M., Tregidga, H., & Cooper C. The fragments and traces of integrated reporting that prevail: On the importance of a sustained critical perspective on reporting. Crit Perspect Accounting, 102726 2024;99:1–7. https://doi.org/https://doi.org/10.1016/j.cpa.2024.102726.
Sun, Y., Xu, C., Ding, R., & Cao Y. Does innovation in environmental, social, and governance disclosures pay off in China? An integrated reporting perspective. Borsa Istanbul Rev , 2023;23:600-613. https://doi.org/https://doi.org/10.1016/j.bir.2023.01.001.
Tanaka, R.,Tsuda K. Discovery of Features Described in Advanced Improvement Integrated Reports from GPIF. Procedia Comput Sci 2023;225:1909–18. https://doi.org/https://doi.org/10.1016/j.procs.2023.10.181.
Gorshkova, N., Al-Battat, K., Elsukova, Y., Yovanovich, T., & Zamyatina I. The role of corporate integrated reporting in the management decision-making conditions of the transport industry. Transp Res Procedia 2022;63:896–903. https://doi.org/https://doi.org/10.1016/j.trpro.2022.06.087.
Sun, Y., Xu, C., Li, H., & Cao Y. What drives the innovation in corporate social responsibility (CSR) disclosures? An integrated reporting perspective from China. J Innov Knowledge, 2022;7. https://doi.org/https://doi.org/10.1016/j.jik.2022.100267.
A JG, A PV, Mechtel M. Do nonprofessional investors value the assurance of integrated reports? Exploratory evidence. Explor Evidence Eur Manag J 2022;40:103–26. https://doi.org/https://doi.org/10.1016/j.emj.2021.03.003.
Pratiwi D, Ilham I, Della Verati, Santia Veronika, Sharon Gabriella. Companies in Indonesia Towards the Implementation of Integrated Reporting. J Account Financ Manag 2023;3:334–46. https://doi.org/10.38035/jafm.v3i6.179.
Zuhrohtun, Sandhi IK, Rahmanda GA. Ownership and Size Drive Integrated Reporting in Indonesian Listed Companies. Atlantis Press SARL; 2023. https://doi.org/10.2991/978-2-38476-048-0_23.
Kustiani NA. Penerapan Elemen-Elemen Integrated Reporting Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Info Artha 2017;3:44–61. https://doi.org/10.31092/jia.v3i0.38.
Adriana A. Analisis Kesiapan Menerapkan Integrated Reporting Pada Indeks Lq-45. ABIS Account Bus Inf Syst J 2020;2. https://doi.org/10.22146/abis.v2i4.59358.
Tirado-Valencia, P., de Vicente-Lama, M., Cordobés-Madueño, M., & Ruiz-Lozano M (2024). Determinants of interconnected corporate information. Evidence of the connectivity principle in integrated reporting. Eur Res Manag Bus Econ 2024;30:2–11. https://doi.org/https://doi.org/10.1016/j.iedeen.2024.100255.
. S, Sulaiman S, Mohamad M. Integrated Reporting in Indonesia: Issues, Current Trend, and Future Prospects. Int J Acad Res Bus Soc Sci 2022;12:1187–93. https://doi.org/10.6007/ijarbss/v12-i12/15897.
Brealiastiti R. Penerapan Standar GRI Sebagai Panduan Penyusunan Laporan Keberlanjutan Tahun 2020 Perusahaan Sektor Barang Konsumen Primer Dan Non-Primer Di Bursa Efek Indonesia. J Ekobisman 2021;6:138–56.
Abubakar T. A study of Sustainability in the Oil and Gas Supply chain. Lancash Bus Sch 2014:363.
Setyadi A, Ogunmakinde OE, Irhoma A, Strauss N, Ngan SL, How BS, et al. Developing a circular-economy-based construction waste minimisation framework for Nigeria. Renew Sustain Energy Rev 2019;111:314–31.
Christine Y, Meiden C. Analisis Pengungkapan Sustainability Report Pt. Waskita Karya (Persero) Tbk Dan Ytl Corporation Berhad Tahun 2018 Berdasarkan Gri Standards. J Akunt 2021;10:1–7. https://doi.org/10.46806/ja.v10i1.794.
Tweedie D. Inclusive capitalism as accounting ideology: The case of integrated reporting. Crit Perspect Accounting, 102482 2024;98. https://doi.org/https://doi.org/10.1016/j.cpa.2022.102482.
Kurniawan B, Refianto, Fernando K. Penerapan Integrated Reporting dan Kaitannya dengan Informasi Akuntansi: Studi Pada Perusahaan Di Kawasan Asia yang Terdaftar pada the International Integrated Reporting Council. J Penelit Akunt 2020;1:99–114.
Parfitt C. A foundation for ‘ethical capital’: The sustainability accounting standards board and integrated reporting. Crit Perspect Accounting, 102477 2024;98. https://doi.org/https://doi.org/10.1016/j.cpa.2022.102477.