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Library's collection Library's IT development CancelIntegrated reporting is new way of reporting invented by the International Integrated Reporting Council (IIRC) as to help companies pass information and promote an integrated thinking. This type of report is believed to bring many benefits, one of them is reduced information asymmetry, which then also reduce the cost of capital. However, some papers believed that integrated reporting actually increase the cost of capital instead. The aim of this paper is stating some facts regarding the relationship of integrated reporting and cost of capital. Some variables that influenced in adopting integrated reporting and elements that will have impact on the relationship of both factors will be further discussed in this paper. The author used literature review method, taking reliable journals and reports in order to make this research. Findings from this journal is directed to help students and researchers in economic field to understand better about integrated reporting and its effects on the company.