文章基本信息

标题：The Role of Investor Pressure on the Effect of Integrated Reporting Disclosure on the Intellectual Capital Disclosure
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作者：Sri Imaningati ; Imam Ghozali ; Etna Nur Afri Yuyetta 等
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2022
卷号：26
期号：1
页码：1-7
语种：English
出版社：The DreamCatchers Group, LLC
摘要：The aim of the research was to investigate the impact of Integrated Reporting Disclosure (IRD) on Intellectual Capital Disclosure (ICD) if there was Investor Pressure (IP) on the relation of both. Samples were taken with criteria constraints, and obtained 75 companies that did IPO on the IDX from 2016-2018. Measurement of content quantity analysis was used as the chosen methods to explore many information disclosures. A multiple linear regression was used as data processing method. For better model, Size variable and Industry Type variable were used as control variable. From the results of statistical tests, it was concluded that when management decided to increase the quantity of IRD, it turned out that the ICD had decreased in disclosure. However, the decline in the ICD was not due to pressure from investors. The results provided an understanding that under certain circumstances IRD would have greater negative influence on the ICD, because a lot of information in the ICD were company's strategic policies that were prone to being copied by other companies and competitors. This study discussed the effect of IRD on the ICD. Took into consideration, the possibility of IP influenced the relationship between the both main variables.
关键词：Intellectual Capital Disclosure (ICD);Integrated Reporting Disclosure (IRD);Investor Pressure (IP)