Susianti, Susianti and Oktorina, Megawati (2023) Integrated Reporting: Analysis Based on The Ownership Characteristics and Its Impact on Firm Value. In: Proceedings of the 6th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2023, 13-14 September 2023, Bandar Lampung, Indonesia.
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Abstract
Integrated Reporting <IR> implementation in Indonesia is still relatively minimal, even though this disclosure informs a company's process of creating sustainable value. This study examines the effect of domestic and foreign institutional ownership and managerial ownership on the quality of <IR>. Th
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 16:52 |
| Last Modified: | 17 Apr 2026 01:32 |
| URI: | http://eprints.eai.eu/id/eprint/45801 |
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