The Accuracy of Earning Forecast Analysis, Information Asymmetry and Integrated Reporting – Case of Indonesia
The purpose of this study is to examine factors that affect companies presents the elements of integrated reporting in their annual reports and how its effect on the accuracy of earnings forecast analysis and information asymmetry. The independent variables tested were institutional ownership, compa...
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doaj-f487388f99f5411aafec546c44d75df42020-11-24T23:05:45ZengUniversitas Syiah KualaJurnal Dinamika Akuntansi dan Bisnis2355-94622528-11432017-04-0141193210.24815/jdab.v4i1.58435578The Accuracy of Earning Forecast Analysis, Information Asymmetry and Integrated Reporting – Case of IndonesiaNovita IndrawatiThe purpose of this study is to examine factors that affect companies presents the elements of integrated reporting in their annual reports and how its effect on the accuracy of earnings forecast analysis and information asymmetry. The independent variables tested were institutional ownership, company size, profitability, international activities, and industry type and growth opportunity. The study population is non-financial companies listed on the Indonesia Stock Exchange in 2015. The samples were taken by using purposive sampling i.e. with some specific criteria. The data was analysed by using multiple regression analysis to examine the factors affecting the company presents the elements of integrated reporting in the annual report, and a simple regression to see how the presentation of the elements of integrated reporting affect the asymmetry of information and the accuracy of earnings forecast analysis. This study found that only the size of the companies determines the presentation of the elements of integrated reporting in the annual report. In addition, this study does not confirm the effect of the presentation of the elements of integrated reporting on the information asymmetry and the earnings forecast analysis accuracy.http://www.jurnal.unsyiah.ac.id/JDAB/article/view/5843institutional ownershipcompany sizeprofitabilityinternational activitiesindustry typegrowth opportunityintegrated reportingforecasts analysisinformation asymmetry |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Novita Indrawati |
spellingShingle |
Novita Indrawati The Accuracy of Earning Forecast Analysis, Information Asymmetry and Integrated Reporting – Case of Indonesia Jurnal Dinamika Akuntansi dan Bisnis institutional ownership company size profitability international activities industry type growth opportunity integrated reporting forecasts analysis information asymmetry |
author_facet |
Novita Indrawati |
author_sort |
Novita Indrawati |
title |
The Accuracy of Earning Forecast Analysis, Information Asymmetry and Integrated Reporting – Case of Indonesia |
title_short |
The Accuracy of Earning Forecast Analysis, Information Asymmetry and Integrated Reporting – Case of Indonesia |
title_full |
The Accuracy of Earning Forecast Analysis, Information Asymmetry and Integrated Reporting – Case of Indonesia |
title_fullStr |
The Accuracy of Earning Forecast Analysis, Information Asymmetry and Integrated Reporting – Case of Indonesia |
title_full_unstemmed |
The Accuracy of Earning Forecast Analysis, Information Asymmetry and Integrated Reporting – Case of Indonesia |
title_sort |
accuracy of earning forecast analysis, information asymmetry and integrated reporting – case of indonesia |
publisher |
Universitas Syiah Kuala |
series |
Jurnal Dinamika Akuntansi dan Bisnis |
issn |
2355-9462 2528-1143 |
publishDate |
2017-04-01 |
description |
The purpose of this study is to examine factors that affect companies presents the elements of integrated reporting in their annual reports and how its effect on the accuracy of earnings forecast analysis and information asymmetry. The independent variables tested were institutional ownership, company size, profitability, international activities, and industry type and growth opportunity. The study population is non-financial companies listed on the Indonesia Stock Exchange in 2015. The samples were taken by using purposive sampling i.e. with some specific criteria. The data was analysed by using multiple regression analysis to examine the factors affecting the company presents the elements of integrated reporting in the annual report, and a simple regression to see how the presentation of the elements of integrated reporting affect the asymmetry of information and the accuracy of earnings forecast analysis. This study found that only the size of the companies determines the presentation of the elements of
integrated reporting in the annual report. In addition, this study does not confirm the effect of the presentation of the elements of integrated reporting on the information asymmetry and the earnings forecast analysis accuracy. |
topic |
institutional ownership company size profitability international activities industry type growth opportunity integrated reporting forecasts analysis information asymmetry |
url |
http://www.jurnal.unsyiah.ac.id/JDAB/article/view/5843 |
work_keys_str_mv |
AT novitaindrawati theaccuracyofearningforecastanalysisinformationasymmetryandintegratedreportingcaseofindonesia AT novitaindrawati accuracyofearningforecastanalysisinformationasymmetryandintegratedreportingcaseofindonesia |
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