Integrated Report dan Keputusan Investasi Investor Individual

Sandra Faninda, Amelia Setiawan

Abstract


Beberapa isu timbul dewasa kini berkaitan dengan value perusahaan dan salah satu diantaranya yang paling mendapatkan sorotan adalah apakah nilai dari suatu perusahaan cukup hanya dilihat dari angka yang tercatat di laporan keuangan. Untuk dapat mengetahui tentang suatu perusahaan, investor membutuhkan informasi yang bukan hanya sekedar kinerja keuangan terkini dari perusahaan melainkan strategi bisnis perusahaan, renacana dan akses perusahaan atas sumber daya utama dan aset yang dimiliki perusahaan. Integrated Reporting dalam hal ini menjawab kebutuhan tersebut. Penelitian ini bertujuan untuk menyempurnakan penelitian sebelumnya, untuk dapat menggali dan memahami lebih dalam terkait peran integrated reporting dalam pengambilan keputusan investor individual. Responden dalam penelitian ini adalah para praktisi di bidang investasi. Metode pengumpulan data dalam penelitian ini adalah dengan melakukan experimental study menggunakan case scenario. Dimana untuk pengolahan data dalam penelitian digunakan analisis deskriptif atas respon dan jawaban para responden berdasarkan case scenario.menggunakan bahasa Indonesia dengan mencantumkan objek, tujuan, metode, dan hasil/ simpulan penelitian. Hasil dari penelitian ini menyimpulkan bahwa integrated report yang dalam penelitian ini di adaptasi dalam bentuk figur yang menggambarkan data keuangan yang dinteraksikan atau terintegrasi dengan data non-keuangan memiliki peranan penting terhadap pengambilan keputusan investasi investor individual.

Keywords


Integrated Reporting; pengambilan keputusan; investor individual

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References


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DOI: https://doi.org/10.17509/jrak.v10i2.37097

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