Integrated reporting (IR) presents information on performance, governance, strategy, and prospects in a single report. A single report allows for a more transparent and comprehensive disclosure of company information. In Indonesia, the public has begun to pay attention to integrated reporting, with several companies using it. As a result, this study aims to examine the issues, current trends, and prospects of IR implementation in Indonesia. This study employs the method of a literature review. According to the findings of a literature review, there are still relatively few companies in Indonesia that use IR in their reports. Nonetheless, the opportunity to implement IR in Indonesia remains open. This is demonstrated by an increase in the number of companies implementing IR from 2014 to 2021. In 2021, the number of organizations implementing IR in their reports in Indonesia has reached 40. As a result, it is predicted that corporate reporting will shift from separate reporting to integrated reporting. Regulations regulating integrated reporting in company reports are required to support the implementation of integrated reporting, given that integrated reporting in Indonesia is still voluntary. The rules governing the performance of IR are expected to increase the number of companies in Indonesia willing to incorporate IR into their reports.
Adhariani, D., & Sciulli, N. (2020). The Future of Integrated Reporting in An Emerging Market/: An Analysis of The Disclosure Conformity Level. Asian Review of Accounting, 28(4), 619–634.
Adriana, A. (2015). Analisis Kesiapan Menerapkan Integrated Reporting Pada Indeks LQ 45. Thesis Gelar Master: Universitas Gajah Mada
Berndt, T., Bilolo, C., Muller, L. (2014). The Future of Integrated Reporting – Analysis and Recommendations. 4 th Annual International Conference on Accounting and Finance (AF 2014), pp. 195 – 206,
Dega, S. L. (2018). Analisis Kesiapan Menerapkan Integrated Reporting (Studi Pada Perusahaan Sektor Keuangan yang Tercatat di Bursa Efek Indonesia). Thesis Gelar Master, Universitas Gajah Mada.
Eccles, R. (2012). “Get Ready: Mandated Integrated Reporting is the Future of Corporate Reporting.” MIT Sloan Management Review, pp. 1 – 5.
Institut Akuntan Publik Indonesia – IAPI (2020). Integrated Reporting. Retrieved from https://iapi.or.id/integrated-reporting/
KPMG. (2016). Room for improvement. The KPMG Survey of Business Reporting, second edition. Retrieved from https://home.kpmg/xx/en/home/insights/2016/04/kpmg-survey-business-reporting-second-edition.html
Kustiani, N. A. (2016). Penerapan Elemen-elemen Integrated Reporting pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Jurnal Info Artha (JIA), 3, 43-60
Lako, A. (2013). Integrated Reporting : Teori dan Aplikasi. Dipresentasikan Dalam [JAAKFE, Desember 2017] 19 workshop “Fair Value Accounting dan Integrated Reporting”. Departmen Akuntansi FE UI. 19-20 Juni.
Martani, D. (2014).Pelaporan Berkelanjutan dan Pelaporan Terintegrasi. Retrieved from https://staff.blog.ui.ac.id/martani/files/2014/10/PKP-14-Sustainable-and-Intergerated-Reporting.pptx
Martani, D. (2016). Perkembangan Teknologi Dan Sustainability & Integrated Reporting. Retrieved from https://staff.blog.ui.ac.id/martani/files/2021/12/Sustainability-Integrated-Reporting-25112021.pdf
Morros, J. (2016).The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development. Intangible Capital, 12(1), 336–356. http://doi.org/10.3926/ic.700
Okoli, C. & Schabran, K. (2010). A Guide to Conducting a Systematic Literature Review of Information System Research. Sprout: Working papers on Information System, 10(26). http://sprouts.aisnet.org/10-26
Prijanto, T., & Widianingsih, Y. (2012). Faktor-Faktor yang Mempengaruhi Voluntary Disclosure Perusahaan Go Public. Jurnal Akuntansi dan Sistem Teknologi Informasi, 9(1), 23–31.
Rahayu, T., Syafril, S., Wekke, I. S., & Erlinda, R. (2019). Teknik Menulis Review Literatur Dalam Sebuah Artikel Ilmiah. Research Gate, 1–15. https://doi.org/10.31227/osf.io/z6m2y
Roth, H. P. (2014). Is Integrated Reporting in The Future?, The CPA Journal, 84(3), 62-67.
Setiawan, A. (2016). Integrated Reporting: Are Indonesian Companies Ready to Do It? Asian Journal of Accounting Research, 1(2), 62-70.
Sutiono, F. (2019). Analysis of the Conformity of Annual Reports and Sustainability Reports with the International Integrated Reporting Framework. Accounting and Business Information Systems Journal, 7, 4.
Wijaya, F., & Agustina, F. (2021). Pengaruh Elemen-Elemen Good Corporate Governance Terhadap Integrated Reporting. Jurnal TECHNOBIZ, 4, 2, 93-100
In-Text Citation: (Saminem et al., 2022)
To Cite this Article: Saminem, Sulaiman, S., & Mohamad, M. (2022). Integrated Reporting in Indonesia: Issues, Current Trend, and Future Prospects. International Journal of Academic Research in Business and Social Sciences, 12(12), 1131– 1137.
Copyright: © 2022 The Author(s)
Published by HRMARS (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode
