Integrated Reporting Quality with Hofstede’s Six Dimension of National Culture: Case Studies from Indonesia

DOI

10.2991/978-2-38476-273-6_107How to use a DOI?

Keywords

Integrated Reporting Quality; National Culture; Hofstede

Abstract

Integrated Reporting (IR) has gained significant interest in both academic and professional circles. However, ensuring high-quality reports remains crucial. While research on IR is abundant, few studies explore factors influencing its quality. This paper examines the impact of national culture, an external factor according to stakeholder theory, on IR quality. The study investigates listed companies in Asia during 2022. The research utilizes a cross-sectional analysis due to the unchanging nature of the independent variables (national culture dimensions). Through a regression model with SEM-PLS, the study finds a negative relationship between IR quality and four of Hofstede's cultural dimensions: power distance, individualism, masculinity, and indulgence. Uncertainty avoidance, however, showed a positive correlation with IR quality. Long-term orientation did not exhibit a significant influence. These findings contribute to the understanding of factors affecting corporate report quality and hold value for both managers and policymakers. By considering these cultural aspects, companies can enhance their IR quality, ultimately promoting global sustainable development and strengthening world capital markets.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Asri Pangestika Lutfiani
AU  - Yohani Yohani
AU  - Sobrotul Imtikhanah
PY  - 2024
DA  - 2024/08/02
TI  - Integrated Reporting Quality with Hofstede’s Six Dimension of National Culture: Case Studies from Indonesia
BT  - Proceedings of 5th Borobudur International Symposium on Humanities and Social Science 2023
PB  - Atlantis Press
SP  - 1038
EP  - 1051
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-273-6_107
DO  - 10.2991/978-2-38476-273-6_107
ID  - Lutfiani2024
ER  -