Abstract:
Purpose: The purpose of this research article is to assess what information should be connected and how
its information can be connected based on integrated thinking fit within integrated reporting (IR) into
information system of regional investment potential (ISRIP) of regional government. To explores and to
develop insight into how it can be implemented over changes of investment climate due to the top down
pressures to fulfill sustainable development goals (SDGs).
Design/methodology/approach: we conducted research for regional governments (province / district /
city) in Indonesia with investment characteristics of the potential, priorities and opportunities of regional
investment units. By taking samples for 100 (one hundred) regional investment units. Measurement used
nominal scale with chi-square test for goodness of fit to get the measurement of observation frequency
(OF) and compared with the expected frequency (EF).
Findings: the measurement results showed observed frequency (OF) with a value of 137.97. Afterwards,
for expected frequency (EF), with degrees of freedom (6-1) (7-1) and a significance level of 0.05, within
the chi- square showed the value of 43.77. Due to OF > EF, this result indicated for being of
corresponding between integrated thinking of regional investment within implementation of information
system of regional investment potensial (ISRIP). With has the relationship level of Pearson contingency
coefficient that showed value of 0.4057, as moderate relationship.
Originality: This research article contributes to the growing debate about the benefits of integrated
reporting as a voluntary reporting initiative, and in which some others organization have adopted (IR) as
a mandatory initiative for the mode of reporting up to date. More specifically, in the efforts of regional
governments to adopt an integrated thinking that is in line with the role of an integrated reporting system,
in communicating of regional investment units.
Practical implications: To be as an early adopter of (IR) reporting practices towards the implementation
of the information system of regional Investment potential (ISRIP). We imply that the six capital (IR)
with strategic communication will enhance performance of of ISRIP, through by fundamental way and as
regional strategic wisdom. To meet the values of accountable organization within regional investment
units's management. In line with national alignment in global megatrends with the sustainable
development goals (SDGs) accomplishment.
