Integrated Reporting Implementation in the Health Sector Industry

Integrated reporting is an organization's process of communicating information to stakeholders about value creation from time time. This report provides material details on strategy, governance and compensation, achievement, risk, prospects, as well the business, social, environmental context in which it operates. The output integrated main organization. study aims determine extent health sector companies listed IDX respond a future corporate trend. was gleaned annual reports firms determined using purposive sampling 60. To test hypothesis developed Partial Least Square-Structural Equation Modelling (PLS-SEM). findings showed that institutional ownership, managerial gender diversity are positively related reporting. research can be helpful for policymakers other regulators impactful frameworks