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ANALISIS PERBANDINGAN PENERAPAN PELAPORAN TERINTEGRASI ANTARA PERUSAHAAN YANG TELAH DAN YANG BELUM MENDAPAT PENGAKUAN IIRC

HELGA NURI HONESTY, Singgih Wijayana, S.E., M.Sc., Ph.D

2017 | Tesis | S2 Akuntansi

Penelitian ini bertujuan untuk mendeskripsikan perbandingan tingkat kesesuaian prinsip dasar dan elemen konten dalam rerangka pelaporan terintegrasi antara laporan terintegrasi perusahaan yang mendapat pengakuan IIRC (recognized reports) dan perusahaan yang belum mendapatkan pengakuan IIRC (unrecognized reports). Data sekunder yang digunakan ialah laporan terintegrasi tahun 2015. Tingkat kesesuaian prinsip dasar dan elemen konten dinilai berdasarkan rerangka pelaporan terintegrasi IIRC (2013). Hasil penelitian menunjukkan bahwa recognized report lebih baik dari unrecognized reports dalam prinsip materialitas dan kelengkapan. Secara keseluruhan, recognized reports menerapkan prinsip laporan terintegrasi sesuai dengan rerangka pelaporan terintegrasi sebanyak 96%, sedangkan hanya 84% prinsip dasar yang mampu diterapkan oleh unrecognized reports. Recognized reports lebih baik dari unrecocognized reports dalam elemen model bisnis dan dasar penyusunan dan penyajian. Recognized reports mengungkapkan elemen konten laporan terintegrasi sesuai dengan rerangka pelaporan terintegrasi sebanyak 100%, sedangkan hanya 97% elemen konten yang mampu diterapkan oleh unrecognized reports. Penelitian ini diharapkan mampu memberikan pandangan dan pengetahuan dalam penerapan pelaporan terintegrasi perusahaan atau pihak terkait, sehingga pelaporannya dapat terintegrasi secara penuh dan laporannya diakui oleh IIRC.

This study aims to describe the comparability level of the basic principles and content elements in the integrated reporting framework between companies that are recognized and unrecognized by IIRC integrated reports. The secondary data used were from integrated report of 2015. Conformity level of basic principles and content elements was analyzed based on integrated reporting framework. The results show that recognized reports were better than unrecognized reports in the principles of materiality and completeness. Overall, recognized reports apply 96% of the integrated reporting principles in accordance with integrated reporting framework, while only 84% of the basic principles that can be applied by unrecognized reports. Recognized reports were better than unrecognized reports in business model element and basic preparation and presentation element. The recognized reports disclosed 100% of conten elements, while only 97% of the content elements can be disclosed by unrecognized reports. This research is expected to provide views and knowledge in the application of integrated reporting of companies or related parties, so that the reporting can be fully integrated and can get recognition from the IIRC.

Kata Kunci : integrated reporting, integrated reporting framework, basic principles, content elements

  1. S2-2017-391638-abstract.pdf  
  2. S2-2017-391638-bibliography.pdf  
  3. S2-2017-391638-tableofcontent.pdf  
  4. S2-2017-391638-title.pdf