The Effect of Integrated Firm’s Reporting on Firm’s Performance
This study investigates the effect of integrated firm’s reporting on firm’s performance. The integrated financial reporting contains of financial, good corporate governance (GCG) and sustainability reporting that shows company’s responsibility to capital providers, environment and social. The important question is whether more disclosure indicates more informative for decision maker. Therefore, it is important to identify which reporting useful for primary users. This study examines 108 public comphanies that granted ISRA (Indonesia Sustainability Reporting Award) from 2013-2017 for firm’s performance, GCG index, and sustainability index. The result shows that information for capital providers can be used for investment and credit decision. This finding indicates company faces agency conflict, so company’s disclosure dedicates for primary users, namely creditor and shareholder. This finding also indicate that earnings more informative than good corporate governance and sustainability reporting. It may show the concentrated ownership in Indonesia encourages management to behave less aggressive.
Keywords: Tobin’s Q, integrated firm’s reporting, good governance, sustainability reporting, earnings
 Adams, C. A., Potter, B., Singh, P. J. and York, J. (2016), “Exploring the implications of integrated reporting for social investment (disclosures)”, British Accounting Review, Vol. 48 No. 3, pp. 283-296.
 Barth, M. E., Cahan, S. F., Chen, L. and Venter, E. R. (2017), ”The economic consequences associated with integrated report quality: Capital market and real effects”, Accounting, Organizations and Society, Vol. 62, pp. 43-64.
 De Villiers, C., Venter, E. R. and Hsiao, P.C.K. (2017b), “Integrated reporting: background,measurement issues, approaches and an agenda for future research”, Accounting & Finance, Vol. 57 No. 4, pp. 937-959.
 Eccles, R. G., Krzus, M. P. and Ribot, S. (2015), “Meaning and Momentum in the Integrated Reporting Movement”, Journal of Applied Corporate Finance, Vol. 27 No. 2, pp. 8-17.
 IIRC. (2013), “The International Framework”, available at: www.theiirc.org.
 KrZus Michael P, 2011, Integrated reporting: if not now, when?, IRZ, Heft 6, Juni 2011.
 Kustiani Nur Aisyah, 2018, Penerapan Elemen-Elemen Integrated Reporting Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia Jurnal.Pknstan.Ac.Id/Index.Php/Jia/Article/Download/38/28.
 Lee, K. W. and Yeo, G. H. H. (2016), “The association between integrated reporting and firm valuation”, Review of Quantitative Finance and Accounting, Vol. 47 No. 4, pp. 1221- 1250.
 Owen Gareth, 2013, Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum, Accounting Education: an international journal, Vol. 22, No. 4, 340–356, http: //dx.doi.org/10.1080/09639284.2013.817798.
 Pistoni Anna, Lucrezia Songini and Francesco Bavagnoli, 2018, Integrated Reporting Quality: An Empirical Analysis, Corporate Social Responsibility and Environmental Management Corp. Soc. Responsib. Environ. Mgmt. 25, 489–507 (2018).
 Setiawan, A. (2016). Integrated Reporting: Are Indonesian Companies Ready to Do It? Asian Journal of Acconting Research, 1(2), 62–70.
 Stent, W. and Dowler, T. (2015), “Early assessments of the gap between integrated reporting and current corporate reporting”, Meditari Accountancy Research, Vol. 23 No. 1, pp. 92-117.