What Effect Does CEO Power Has over Integrated Reporting? Evidence from Indonesian Listed Companies
This study aims to analyze the role to chief executive officer (CEO) in integrated reporting (IR) adoption and whether growth opportunities moderate this role. This study is based on an unbalanced data panel of 106 firms listed on Indonesian Stock Exchange from 2017 to 2021 (530 observations). Usin...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Syiah Kuala
2024-03-01
|
| Series: | Jurnal Dinamika Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | https://jurnal.usk.ac.id/JDAB/article/view/31952 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1841560603217362944 |
|---|---|
| author | Putri Nurmala Akhmad Sigit Adiwibowo |
| author_facet | Putri Nurmala Akhmad Sigit Adiwibowo |
| author_sort | Putri Nurmala |
| collection | DOAJ |
| description | This study aims to analyze the role to chief executive officer (CEO) in integrated reporting (IR) adoption and whether growth opportunities moderate this role. This study is based on an unbalanced data panel of 106 firms listed on Indonesian Stock Exchange from 2017 to 2021 (530 observations). Using a panel regression model this study found that CEO power does not affect IR, and growth opportunities do not modify the relationship. Furthermore, this study also revealed that there is only one company sample that published IR based on the International Integrated Reporting Council (IIRC) framework in 2021. It is suggested that policy makers need to encourage IR adoption trough regulation and incentives. |
| format | Article |
| id | doaj-art-0102ac7337074654b86f2cfa7713f12b |
| institution | Kabale University |
| issn | 2355-9462 2528-1143 |
| language | English |
| publishDate | 2024-03-01 |
| publisher | Universitas Syiah Kuala |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi dan Bisnis |
| spelling | doaj-art-0102ac7337074654b86f2cfa7713f12b2025-01-03T22:17:42ZengUniversitas Syiah KualaJurnal Dinamika Akuntansi dan Bisnis2355-94622528-11432024-03-0111110311810.24815/jdab.v11i1.3195217837What Effect Does CEO Power Has over Integrated Reporting? Evidence from Indonesian Listed CompaniesPutri Nurmala0Akhmad Sigit Adiwibowo1Universitas PamulangUniversitas PamulangThis study aims to analyze the role to chief executive officer (CEO) in integrated reporting (IR) adoption and whether growth opportunities moderate this role. This study is based on an unbalanced data panel of 106 firms listed on Indonesian Stock Exchange from 2017 to 2021 (530 observations). Using a panel regression model this study found that CEO power does not affect IR, and growth opportunities do not modify the relationship. Furthermore, this study also revealed that there is only one company sample that published IR based on the International Integrated Reporting Council (IIRC) framework in 2021. It is suggested that policy makers need to encourage IR adoption trough regulation and incentives.https://jurnal.usk.ac.id/JDAB/article/view/31952agency theoryceo powergrowth opportunitiesintegrated reporting |
| spellingShingle | Putri Nurmala Akhmad Sigit Adiwibowo What Effect Does CEO Power Has over Integrated Reporting? Evidence from Indonesian Listed Companies Jurnal Dinamika Akuntansi dan Bisnis agency theory ceo power growth opportunities integrated reporting |
| title | What Effect Does CEO Power Has over Integrated Reporting? Evidence from Indonesian Listed Companies |
| title_full | What Effect Does CEO Power Has over Integrated Reporting? Evidence from Indonesian Listed Companies |
| title_fullStr | What Effect Does CEO Power Has over Integrated Reporting? Evidence from Indonesian Listed Companies |
| title_full_unstemmed | What Effect Does CEO Power Has over Integrated Reporting? Evidence from Indonesian Listed Companies |
| title_short | What Effect Does CEO Power Has over Integrated Reporting? Evidence from Indonesian Listed Companies |
| title_sort | what effect does ceo power has over integrated reporting evidence from indonesian listed companies |
| topic | agency theory ceo power growth opportunities integrated reporting |
| url | https://jurnal.usk.ac.id/JDAB/article/view/31952 |
| work_keys_str_mv | AT putrinurmala whateffectdoesceopowerhasoverintegratedreportingevidencefromindonesianlistedcompanies AT akhmadsigitadiwibowo whateffectdoesceopowerhasoverintegratedreportingevidencefromindonesianlistedcompanies |