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A platform for research: civil engineering, architecture and urbanism
Integrated Reporting and Intention to Invest An Experimental Study with Non-Professional Investors
Objectives – Integrated Reporting is a form of presentation of information to stakeholders thatcombines Financial Reports with Sustainability Reports. This study aims to test whether thepresentation of integrated reporting by the company could influence a person's intention to invest in thecapital market.Method – Study carried out using an experimental method with a between-within-subject and 2x2factorial design (Presentation: Integrated reporting & Non Integrated reporting x Format: GRI & NonGRI), using 60 students majoring Accounting, both under graduates and post graduates as participants,who are surrogates as non-professional investors.Findings - The results show that there are differences in the investment decisions made by participantsif the information is presented in the form of Integrated reporting consisting of Financial Reports andSustainability Report, compared to the information that is not presented in Integrated Reporting(separate Financial Reports from the Sustainability Report). The result shows that participants givedifferent weights to the format of the reports presented. So, it concluded that the format of the reportcan affect the intention of the non-professional investors to invest. This study also provides evidencethat individual decisions can be influenced by the format of the Sustainability Report form, whereparticipants give a better weight to the Sustainability Report that refers to the GRI format, compared tothe Sustainability Report that does not refer to the GRI format.Research limitations – This research involves non-professional investors, so that for further research,professional investors can use participants so that the results obtained can be closer to real.Value – Companies need to consider the presentation of financial statements and sustainability reportsin an integrated manner, with reference to the applicable standards, both accounting standards andsustainability reporting standards.Keywords: Integrated Reporting, Financial, Sustainability, Global Reporting Initiatives (GRI), nonprofessionalinvestors.
Integrated Reporting and Intention to Invest An Experimental Study with Non-Professional Investors
Objectives – Integrated Reporting is a form of presentation of information to stakeholders thatcombines Financial Reports with Sustainability Reports. This study aims to test whether thepresentation of integrated reporting by the company could influence a person's intention to invest in thecapital market.Method – Study carried out using an experimental method with a between-within-subject and 2x2factorial design (Presentation: Integrated reporting & Non Integrated reporting x Format: GRI & NonGRI), using 60 students majoring Accounting, both under graduates and post graduates as participants,who are surrogates as non-professional investors.Findings - The results show that there are differences in the investment decisions made by participantsif the information is presented in the form of Integrated reporting consisting of Financial Reports andSustainability Report, compared to the information that is not presented in Integrated Reporting(separate Financial Reports from the Sustainability Report). The result shows that participants givedifferent weights to the format of the reports presented. So, it concluded that the format of the reportcan affect the intention of the non-professional investors to invest. This study also provides evidencethat individual decisions can be influenced by the format of the Sustainability Report form, whereparticipants give a better weight to the Sustainability Report that refers to the GRI format, compared tothe Sustainability Report that does not refer to the GRI format.Research limitations – This research involves non-professional investors, so that for further research,professional investors can use participants so that the results obtained can be closer to real.Value – Companies need to consider the presentation of financial statements and sustainability reportsin an integrated manner, with reference to the applicable standards, both accounting standards andsustainability reporting standards.Keywords: Integrated Reporting, Financial, Sustainability, Global Reporting Initiatives (GRI), nonprofessionalinvestors.
Integrated Reporting and Intention to Invest An Experimental Study with Non-Professional Investors
Putri, Negina Kencono (author) / Sugiarto, Sugiarto (author) / Lumbantoruan, Amber (author) / Arofah, Triani (author)
2021-11-20
Sustainable Competitive Advantage (SCA); Vol 11, No 1 (2021): Prosiding Seminar Internasional & Call for Paper (SCA 11)
Article (Journal)
Electronic Resource
English
DDC:
690
Integrated Reporting and Intention to Invest An Experimental Study with Non-Professional Investors
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