| This study examines how integrated reporting affects the effectiveness of investments using 46 reports (n=46) from 18 chosen companies that are listed on the Indonesia Stock Exchange (IDX). The study uses IBM SPSS to do content analysis and multilinear regression in order to investigate the association between dependent variable and independent variables, while controlling for firm size, leverage, return on assets, and market-to-book ratio, as indicated by previous studies. The findings show that integrated reporting improves investment efficiency by minimizing information asymmetry and increasing transparency, resulting in better resource allocation. This study adds to the expanding body of literature of integrated reporting, highlighting its value as a tool for improving financial decision-making and supporting sustainable company practices, particularly in emerging countries like Indonesia. |