Faktor Yang Mempengaruhi Sifat Forward-Looking Disclosure Dalam Integrated Reporting
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Abstract
This research was conducted with the aim of re-verifying the factors that could affect the nature of forward-looking disclosure in Integrated Reporting for property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. A total of 42 companies were used as research samples. The purposive sampling method was used to obtain research data, as well as using the EViews 11 software in processing data. The results of this study are the finding of a significant positive effect between firm size on the nature of forward-looking disclosure, while other independent variables do not have a significant effect.
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This work is licensed under a Jurnal Komunikasi Creative Commons Attribution-ShareAlike 4.0 International License.
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