The Moderating Effect Of Integrated Reporting To Company Value (Empirical Study On Companies In Indonesia)

Abstract

Integrated reporting can reduce information asymmetry in the company and have a positive impact on the company value. Beside, managers as manager will get compensation for their performance to increase the company value. Therefore, it is suspected that the implementation of integrated reporting and manager compensation can bring a positive impact on company value. This research has purpuse to know the role of manager compensation and the implementation of integrated reporting on company value. 82 companies listed on the IDX during 2016-2019 and disclosed elements of integrated reporting that adopted the integrated reporting index (IRX) is used as a sample. The The hypothesis testing uses P-value and path correlation, while the mediation test uses VAF with the warpPLS application. The study result is manager compensation has a significant impact on company value and integrated reporting, then integrated reporting also has a positive impact on company value, and integrated reporting can mediate the impact of manager compensation on company value with partial mediation.