PENGARUH PROFITABILITAS PERUSAHAAN TERHADAP INTEGRATED REPORTING

Abstract

Company reports are currently developing towards modern reporting which not only displays financial aspects but also non-financial aspects. The latest corporate reporting concept is Integrated Reporting <IR> which combines financial and non-financial elements with company strategy and values. <IR> is considered to be the answer for companies to be able to explain the exact condition and value of the company to stakeholders. However, this integrated reporting requires considerable resources and data that must be provided by the company so there are indications that only companies with high profitability are able to report quality reporting such as <IR>. This research aims to prove this with profitability which is proxied by Return on Assets (ROA) and Return on Equity (ROE). The research method used is the panel data regression method with E-views. The research population is energy sector companies listed on the Indonesia Stock Exchange (BEI) and the sample was selected using purposive sampling criteria. The test results found that profitability as measured by ROA and ROE had no effect on <IR> reporting.