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Eksplorasi Strategi Pengungkapan Informasi oleh Emiten di Bursa Efek Indonesia

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Wiwin W(1Mail), Silvina Windayani(2), Natalia Maharani S(3),
(1) Program Studi Akuntansi, Universitas Katolik Musi Charitas,
(2) Program Studi Akuntansi, Universitas Katolik Musi Charitas,
(3) Program Studi Akuntansi, Universitas Katolik Musi Charitas,

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Available online: 2024-06-29  |  Published : 2024-06-29
Copyright (c) 2024 Wiwin W, Silvina Windayani, Natalia Maharani S
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Abstract


This study aims to analyze the information disclosure strategies employed by issuers listed on the Indonesia Stock Exchange (IDX) and evaluate their effectiveness. The study also identifies the obstacles and challenges faced by issuers in disclosing information. Using a qualitative approach, data were collected from various secondary sources such as annual reports, sustainability reports, and corporate websites. The results indicate that the use of various communication channels, such as annual reports, corporate websites, and social media, is effective in enhancing transparency and building investor trust. However, challenges such as regulatory compliance, maintaining information consistency, and disclosure costs remain significant hurdles. The conclusions of this study highlight the importance of a commitment to transparency and good disclosure practices to strengthen relationships with investors and maintain the integrity of the capital market.


Keywords


Transparency, Information Disclosure, IDX Issuers

References


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