印尼公司年度报告集群：对印尼上市公司综合报告实施情况的初步评估

Q3 Business, Management and Accounting

International Journal of Globalisation and Small Business Pub Date : 2017-06-26 DOI:10.1504/IJGSB.2017.10005754

Arie Pratama

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引用次数: 4

摘要

本研究的目的是探讨和分析印尼公司的年度报告是否已经根据综合报告框架披露了事项。本研究分析了八种红外成分。所采用的研究方法是探索性描述性的。人口为493家在印尼证券交易所上市的公司，该交易所发布了2014年的年度报告。这些数据是通过浏览公司网站上的报告并使用由55项组成的清单检查披露情况来收集的。这项研究使用了聚类分析，表明印尼公司在其年度报告中平均披露了53.81%的IR成分。本研究还将公司分为四个集群，其中集群3的披露水平最高，集群4的披露水平最低。集群2和集群1的结果适中，大多数公司都属于这些集群。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Clustering Indonesian companies' Annual Reports: preliminary assessment of the implementation of integrated reporting by Indonesian listed companies

The purpose of this research is to explore and analyse whether Indonesian companies' Annual Reports already disclose matters according to the Integrated Reporting (IR) Framework. This research analyses eight IR components. The research method employed is exploratory descriptive. The population is 493 companies listed on the Indonesian Stock Exchange that issued an Annual Report for the year 2014. The data were collected by browsing reports on the companies' websites and checking for disclosure using a checklist consisting of 55 items. The research uses cluster analysis and shows that, on average, Indonesian companies disclosed 53.81% of the IR components in their Annual Reports. This research also classifies the companies into four clusters, with Cluster 3 having the highest disclosure level, and Cluster 4 the lowest. Clusters 2 and 1 have moderate results, and the majority of companies belong to these clusters.

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来源期刊

International Journal of Globalisation and Small Business Decision Sciences-Information Systems and Management

CiteScore

1.90

自引率

0.00%

发文量

期刊介绍： The goal of the IJGSB is to explore the opportunities and threats of globalisation for small businesses as well as small businesses" strategic options in an increasingly global world. Dramatic changes in contemporary society and the economy have impacts on small businesses. The changing environment negatively influences the development and survival of smaller organisations in some areas and creates new opportunities for small businesses in others. Small firms" managers increasingly have to cope with global as well as local competitive dimensions. Research in this broad field thus is highly relevant.