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ABSTRACT
In recent years, investor’s awareness concerning about the environment has increased significantly Therefore, companies were required to pay attention in their short, medium and long-term activities in the sectors of financial, social and environment to reach a main goal, so GRI (Global Reporting Initative) make an agent name’s IIRC (The International Integrated Reporting Commite) and result a corporate reporting name’s Integrated Reporting. The researcher purpose measured the effect of integrated reporting on liquidity ratios, solvency, market and profitability.
The researcher measured the effect of integrated reporting on liquidity ratios, solvency, market and profitability base on annual report 2009-2013 years,journal, literature, news paper,and browsing on internet to support research the writer.
The result showed integrated reporting was able to increase sales and the level of dividends. In 2013 the level of dividends increased to $ 8.6/share, CSR increased to 125.078.074.618 and also profit margin increase to 3,19%. The fourth factor, safety was also increased by 87,594,324. integrated repoting useful for the companies because it’s cover 3P (Profit, People, dan Planet) and supports performance of the companies.
keywords : Integrated Reporting, likuidity ratio, solvability ratio, market ratio, profitability ratio
ABSTRAK
Dalam beberapa tahun terakhir ini, kesadaran investor akan pentingnya lingkungan semakin meningkat Dengan adanya hal semacam ini, perusahaan dituntut untuk memperhatikan aktivitas jangka pendek, menengah dan panjang di bidang keuangan, sosial dan lingkungan sehingga GRI (Global Reporting Initative) membuat suatu badan yang bernama IIRC (The International Integrated Reporting Commite) dan menghasilkan sebuah laporan perusahaan yang bernama Integrated Reporting. Penulis bertujuan mengukur tingkat integrated reporting terhadap rasio likuiditas, solvabilitas, pasar, dan profitabilitas.
Penulis mengukur tingkat integrated reporting terhadap rasio likuiditas, solvabilitas, pasar, dan profitabilitas berdasarkan pada annual report perusahaan pada tahun 2009-2013 berbagai jurnal, literatur dari media massa, serta browsing internetyang mendukung penelitian penulis
Dari hasil penelitian, Integrated Reporting terbukti mampu meningkatkan penjualan dan tingkat dividen. Pada tahun 2013 tingkat deviden meningkat hingga 8,6 USD/lembar, CSR sebesar 125.078.074.618, dan juga profit margin meningkat 3,19%. Faktor yang ke empat, keselamatan kerja juga mengalami peningkatan sebesar 87.594.324.
kata kunci : integrated reporting, rasio likuiditas, rasio solvabilitas, rasaio pasar, rasio profitabilitas