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  <front>
    <journal-meta>
      <journal-id journal-id-type="publisher-id">jssi</journal-id>
      <journal-title-group>
        <journal-title>Journal of Security and Sustainability Issues</journal-title>
      </journal-title-group>
      <issn pub-type="epub">2029-7017</issn>
      <issn pub-type="ppub">2029-7017</issn>
      <publisher>
        <publisher-name>LKA</publisher-name>
      </publisher>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="publisher-id">JSSI1014</article-id>
      <article-id pub-id-type="doi">10.9770/jssi.2020.10.1(4)</article-id>
      <article-categories>
        <subj-group subj-group-type="heading">
          <subject>Article</subject>
        </subj-group>
      </article-categories>
      <title-group>
        <article-title>Integrated Reporting Quality Assessment</article-title>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <name>
            <surname>Agustia</surname>
            <given-names>Dian</given-names>
          </name>
          <email xlink:href="mailto:dian.agustia@feb.unair.ac.id">dian.agustia@feb.unair.ac.id</email>
          <xref ref-type="aff" rid="j_jssi_aff_000"/>
          <xref ref-type="corresp" rid="cor1">∗</xref>
        </contrib>
        <aff id="j_jssi_aff_000">Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Indonesia</aff>
        <contrib contrib-type="author">
          <name>
            <surname>Sriani</surname>
            <given-names>Dewi</given-names>
          </name>
          <xref ref-type="aff" rid="j_jssi_aff_001"/>
        </contrib>
        <aff id="j_jssi_aff_001">Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Indonesia</aff>
        <contrib contrib-type="author">
          <name>
            <surname>Wicaksono</surname>
            <given-names>Hendro</given-names>
          </name>
          <xref ref-type="aff" rid="j_jssi_aff_002"/>
        </contrib>
        <aff id="j_jssi_aff_002">Jacobs University Bremen, Campus Ring 1, 28759 Bremen, Germany</aff>
        <contrib contrib-type="author">
          <name>
            <surname>Gani</surname>
            <given-names>Lindawati</given-names>
          </name>
          <xref ref-type="aff" rid="j_jssi_aff_003"/>
        </contrib>
        <aff id="j_jssi_aff_003">Universitas Indonesia, Indonesia</aff>
      </contrib-group>
      <author-notes>
        <corresp id="cor1"><label>∗</label>Corresponding author.</corresp>
      </author-notes>
      <volume>10</volume>
      <issue>1</issue>
      <fpage>47</fpage>
      <lpage>59</lpage>
      <pub-date pub-type="ppub">
        <day>30</day>
        <month>09</month>
        <year>2020</year>
      </pub-date>
      <pub-date pub-type="epub">
        <day>30</day>
        <month>09</month>
        <year>2020</year>
      </pub-date>
      <permissions>
        <ali:free_to_read xmlns:ali="http://www.niso.org/schemas/ali/1.0/"/>
      </permissions>
      <abstract>
        <p>This research aims to investigate the integrated reporting (IR)quality on European firms and whether there is an improvement on (IR)quality from 2016 to 2017. Using 63 firms in the period of 2016 and 2017, the content analysis method then applied to evaluate the quality of 126 integrated reports. This results then used to investigate whether there is an improvement of the integrated reporting quality from 2016 to 2017. The research findings show that the European firms, on average, published a moderate quality of integrated report. There is also improvement in integrated reporting quality from 2016 to 2017, but partially only, especially for readibility and clarity of document and content element area.</p>
      </abstract>
      <kwd-group>
        <label>Keywords</label>
        <kwd>integrated reporting</kwd>
        <kwd>quality</kwd>
        <kwd>European firms</kwd>
      </kwd-group>
      <kwd-group kwd-group-type="JEL">
        <label>JEL</label>
        <kwd>L10</kwd>
        <kwd>L20</kwd>
      </kwd-group>
    </article-meta>
  </front>
</article>
