The Effect of Integrated Reporting Knowledge, Perceived Usefulness and Social Norms on Intention to Prepare

Muslichah Muslichah, Wiyarni Wiyarni, Enggar Nursasi

Abstract


This study aim to explore the effect Integrated Reporting (IR) knowledge on Intention to prepare, with social norms as a moderating variable and perceived usefulness as a mediating variable. This study used a survey questionnaire in collecting data from SMEs Owners. Before filling out the questionnaire, SME owners were given training on integrated reporting. The sampling technique used is quota sampling. This study was conducted in four cities located in East Java province, namely Malang, Batu, Pasuruan, and Probolinggo.  For each of these cities, thirty SME owners were chosen as respondents to be included in the IR training. There are one hundred twenty (120) SME owners participated in this study. Overall, the results indicated that (1) IR Knowledge does not affect the intention to prepare IR, (2) IR knowledge significantly affects perceived usefulness; (3) Perceived usefulness significantly affects the intention to develop IR, (4) Perceived usefulness mediate the relationship between IR knowledge an intention to prepare, (5) Social norms moderate relationship between IR knowledge and intention to prepare IR. This paper adds empirical research on the application of IR in SMEs, which is still rarely studied. The practical implications of this study emphasize the importance of the government or professional institutions to develop IR standard for SMEs.


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DOI: http://dx.doi.org/10.18533/ijbsr.v9i4.1217

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