CEO Compentation, Company Value, And Integrated Reporting To Companies In ASEAN Member Countries

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Dwiarso Utomo , Zaky Machmuddah , and Dian Indriana Hapsari


The purpose of this study is to empirically examine the direct relationship between CEO compensation on firm value and the indirect relationship between CEO compensation through the role of integrated reporting on firm value. This research is a quantitative research using secondary data. The object of this research is all companies listed on stock exchanges in ASEAN member countries, because ASEAN member countries have not required integrated reporting to be implemented. Observations were carried out for three years, starting from 2019 to 2021. So that 1266 observation data were obtained. This research analysis tool uses WarpPLS version 7.0. The results show that CEO compensation is directly related to company value, besides that CEO compensation is indirectly related to company value through the role of integrated reporting. The practical contribution of this research is the important role of integrated reporting to increase the value of the company, because integrated reporting creates value over time for the company, besides that integrated reporting also plays a role in increasing the trust of stakeholders in the company.

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