HARUSKAH VALUE CREATION HANYA TERDAPAT PADA INTEGRATED REPORTING?
Abstract: Must Value Creation be Only Included in Integrated Reporting? This research aimed to review whether Integrated Reporting (IR) can became the only medium for disclosing value creation, or there is another alternative. This research used discourse analysis at several companies reporting in I...
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2018-08-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/964/pdf |
| _version_ | 1818327312774463488 |
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| author | Nina Febriana Dosinta Handi Brata Elok Heniwati |
| author_facet | Nina Febriana Dosinta Handi Brata Elok Heniwati |
| author_sort | Nina Febriana Dosinta |
| collection | DOAJ |
| description | Abstract: Must Value Creation be Only Included in Integrated Reporting? This research aimed to review whether Integrated Reporting (IR) can became the only medium for disclosing value creation, or there is another alternative. This research used discourse analysis at several companies reporting in Indonesia. The research findings showed that the value creation, that essential in IR, didn’t have to be disclosed in IR. This was due to disclosures of multiple capitals, value creation and sustainability information were not only disclosed in IR. It could be seen in the annual report and sustainability report of the company which doesn’t make IR. |
| first_indexed | 2024-12-13T12:14:16Z |
| format | Article |
| id | doaj.art-093fbdcaaa8f40ab916a44388d5b32ec |
| institution | Directory Open Access Journal |
| issn | 2086-7603 2089-5879 |
| language | English |
| last_indexed | 2024-12-13T12:14:16Z |
| publishDate | 2018-08-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj.art-093fbdcaaa8f40ab916a44388d5b32ec2022-12-21T23:46:45ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792018-08-0192248266http://dx.doi.org/10.18202/jamal.2018.04.9015HARUSKAH VALUE CREATION HANYA TERDAPAT PADA INTEGRATED REPORTING?Nina Febriana Dosinta0Handi Brata1Elok Heniwati2Universitas TanjungpuraUniversitas TanjungpuraUniversitas TanjungpuraAbstract: Must Value Creation be Only Included in Integrated Reporting? This research aimed to review whether Integrated Reporting (IR) can became the only medium for disclosing value creation, or there is another alternative. This research used discourse analysis at several companies reporting in Indonesia. The research findings showed that the value creation, that essential in IR, didn’t have to be disclosed in IR. This was due to disclosures of multiple capitals, value creation and sustainability information were not only disclosed in IR. It could be seen in the annual report and sustainability report of the company which doesn’t make IR.http://jamal.ub.ac.id/index.php/jamal/article/view/964/pdfintegrated reportingpelaporanmanajemen impresi |
| spellingShingle | Nina Febriana Dosinta Handi Brata Elok Heniwati HARUSKAH VALUE CREATION HANYA TERDAPAT PADA INTEGRATED REPORTING? Jurnal Akuntansi Multiparadigma integrated reporting pelaporan manajemen impresi |
| title | HARUSKAH VALUE CREATION HANYA TERDAPAT PADA INTEGRATED REPORTING? |
| title_full | HARUSKAH VALUE CREATION HANYA TERDAPAT PADA INTEGRATED REPORTING? |
| title_fullStr | HARUSKAH VALUE CREATION HANYA TERDAPAT PADA INTEGRATED REPORTING? |
| title_full_unstemmed | HARUSKAH VALUE CREATION HANYA TERDAPAT PADA INTEGRATED REPORTING? |
| title_short | HARUSKAH VALUE CREATION HANYA TERDAPAT PADA INTEGRATED REPORTING? |
| title_sort | haruskah value creation hanya terdapat pada integrated reporting |
| topic | integrated reporting pelaporan manajemen impresi |
| url | http://jamal.ub.ac.id/index.php/jamal/article/view/964/pdf |
| work_keys_str_mv | AT ninafebrianadosinta haruskahvaluecreationhanyaterdapatpadaintegratedreporting AT handibrata haruskahvaluecreationhanyaterdapatpadaintegratedreporting AT elokheniwati haruskahvaluecreationhanyaterdapatpadaintegratedreporting |