Korespodensi : INTEGRATED REPORTING <IR> FOR REGIONAL INVESTMENT AND ACHIEVEMENT OF SUSTAINABLE DEVELOPMENT GOALS (EVIDENCE FROM REGIONAL GOVERNMENT)

Abstract

Objective: The purpose of this research article is to assess how the integrated reporting <IR> is implemented into a regional investment information system (RIIS). Within build insight in regional investment management in line with sustainable development goals (SDGs). Methodology/Technique: This research was conducted on local governments in Indonesia that have implemented RIIS. With using data from 115 respondents, consisting of elements of local government, academics, business entities, NGOs, social organizations and care for the environment. The measurement uses a nominal scale with a chi-square test for goodness of fit. Findings: The measurement results showed the frequency of observation (OF) has a value of 52.5504 with the chi-square table shows a value of 37.65. Based on this result showed OF > EF, it is as evidence for being of corresponding between integrated thinking that fits with <IR>. The level of relationship towards SDGs information communication has a Pearson correlation coefficient of 0.2894, as a low relationship. Novelty: This research article contributes practical implication where regional government entities to be effective implementer of <IR> practices for communication for regional investment management. As an insight in viewing of the growing debate on the merits of <IR> as a voluntary reporting initiative including for the local government sector, which has been adopted by other <IR> organizations as a mandatory initiative. The results of this research provide a fundamental way in a regional investment strategy that facilitates communication of the achievement of the SDGs in a global context.