文章基本信息

标题：The Accuracy of Earning Forecast Analysis,Information Asymmetry and Integrated Reporting – Case of Indonesia
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作者：Novita Indrawati ; Edfan Darlis ; Al Azhar L 等
期刊名称：Jurnal Dinamika Akuntansi dan Bisnis
印刷版ISSN：2355-9462
电子版ISSN：2528-1143
出版年度：2017
卷号：4
期号：1
页码：19-32
DOI：10.24815/jdab.v4i1.5843
语种：English
出版社：Universitas Syiah Kuala
摘要：The purpose of this study is to examine factors that affect companies presents the elements of integrated reporting in their annual reports and how its effect on the accuracy of earnings forecast analysis and information asymmetry.Theindependent variables tested were institutional ownership,company size,profitability,international activities,and industry type and growth opportunity.The study population is non-financial companies listed on the Indonesia Stock Exchange in 2015.The samples were taken by using purposive sampling i.e.with some specific criteria.The data was analysed by using multiple regression analysis to examine the factors affecting the company presents the elements of integrated reporting in the annual report,and a simple regression to see how the presentation of the elements of integrated reporting affect the asymmetry of information and the accuracy of earnings forecast analysis.This study found that only the size of the companies determines the presentation of the elements of integrated reporting in the annual report.In addition,this study does not confirm the effect of the presentation of the elements of integrated reporting on the information asymmetry and the earnings forecast analysis accuracy.
关键词：institutional ownership;company size;profitability;international activities;industry type;growth opportunity;integrated reporting;forecasts analysis;information asymmetry.