A Geographical Review on The Development of Integrated Reporting Implementation Companies in Indonesia

Abstract

The purpose of this paper explains the geographically concept of Integrated Reporting (IR) based on the recommendations of the International Integrated Reporting Committee (IIRC) practiced by companies in Indonesia. Most companies in Indonesia have implemented integrated reporting, and most generally present social responsibility reports. Only companies were selected that were easily accessible due to their geographic location. The results of the study concluded factors that affect integrated reporting, among others corporate good governance, the size of the company. The implications of this article to develop the concept of integrated reporting as well as the socialization of the importance of integrated reporting to increase stakeholder trust.