Anantha, Tegar Galang (2018) THE READINESS OF INTEGRATED REPORTING IMPLEMENTATION IN ASEAN EXCHANGE: A PERSPECTIVE OF FTSE ASEAN STARS INDEX. S1 thesis, Fakultas Ekonomi.
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Abstract
This research aims to identify the readiness of companies listed in FTSE ASEAN Stars Index in ASEAN Exchange to implement the Integrated Reporting (<IR>). This research is a descriptive quantitative approach. The population in this research are 180 FTSE ASEAN Stars Index listed company in ASEAN Exchange year 2017. A purposive sampling method is used as a sampling method and 151 companies are selected as a sample of research. The data analysis techniques is descriptive analysis. The result of this research show that the companies listed in FTSE ASEAN Stars Index in ASEAN Exchange in average were categorized unprepared to implement the <IR>. The average score of readiness of companies to implement <IR> are 18.93% in Indonesia, 16.67% in Malaysia, 18.11% in Singapore, 17.41% in Thailand, 12.07% in The Philippines, and 11.67% in Vietnam.
| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | FTSE ASEAN Stars Index, Integrated Reporting, <IR> Frameworks |
| Subjects: | Umum > Penelitian Ilmu Sosial > Ekonomi > Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Pendidikan Akuntansi > Akuntansi |
| Depositing User: | Admin Akuntansi FE |
| Date Deposited: | 18 Sep 2018 07:35 |
| Last Modified: | 30 Jan 2019 17:08 |
| URI: | http://eprints.uny.ac.id/id/eprint/59880 |
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