Title: Integrated Reporting Dan Keputusan Investasi: Prinsip Konektivitas Dan Time Horizon Investasi
Authors:
- Murdiyati Dewi
- Dian Agustia
- Ardianto
Departement: Akuntansi
Journal Name: Jurnal Ekonomi dan Keuangan
Kinds of Journal: Sinta 2
Keywords: Integration Reporting; Connectivity; Investment Time Horizon; Investment Decision
ABSTRACT
An integrated report is a report which contains financial and non-financial information to communicate value creation process by a company. One of the main principles in integrated reporting is connectivity. Using an experimental factorial design of 2×2, this study aims to investigate the effect of connectivity in integrated reporting to support investment decisions by non-professional investors. The non-professional investors are surrogated by 87 accounting undergraduate students.In addition, the study also discusses the effect of time horizons and the interaction between connectivity and time horizon on investment decisions. Investment decision is measured by total investment in monetary units. Case material is adopted from the International Integrated Reporting Council with some modifications in diagrams which illustrate information and capital connectivity. Hypotheses are tested usingANOVA and the effects of treatment are examined by performing post hoc tests. The results show that non-professional investors with high connectivity in integrated report have higher investment decisions than those with low connectivity. In contrast, non-professional investors with integrated reports of high connectivity and long-term investments decide the amount of investment is greater than non-professional investors with integrated reports of low connectivity and short-term investments,is not supported.
For details
https://ejournal.stiesia.ac.id/ekuitas/article/view/4157/460