Kajian Empiris Internet Financial Reporting Dan  Praktek Pengungkapan

Reskino,; Sinaga, Nova Ninda Jufrida

doi:10.25105/mraai.v16i2.1643

Cited by 8 publications

(8 citation statements)

References 11 publications

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“…Bentuk pengungkapan sukarela adalah salah satu contoh praktek pengungkapan informasi keuangan dalam website perusahaan IFR (Internet Financial Reporting) (Reskino & Sinaga, 2017). Pengungkapan ini berupa informasi yang dilakukan sukarela oleh perusahaan.…”

Section: Pengungkapan Sukarela (Voluntary Disclosure)unclassified

Analisis Pengungkapan Faktor-Faktor Yang Mempengaruhi Penerapan Internet Financial Reporting (IFR) Sebagai Voluntary Disclosure Pada Tahun 2014-2018

Oktaviani

Andriati

Larasati

2020

jakd

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This study aims to test and analyze empirically the influence of company size, profitability, leverage, outside ownership, and systematic risk on internet financial reporting, an empirical study of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. In companies, the development of information technology, especially the internet very much used to facilitate various processes and activities of the company. The rapid use of the internet in the business world requires companies to use the internet for several company activities such as transactions, searching, or sharing information in hard-to-reach areas. This study uses a quantitative approach with the research population, namely companies included in the manufacturing sector listed on the Indonesia Stock Exchange in 2014, 2015, 2016, 2017, and 2018. Data on financial reports and annual financial reports can be obtained through access to www.IDX.co.id. The population in this study were 123 manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The number of samples used in this study was 29 company samples. The analysis technique used in this research is multiple linear regression in order to obtain a comprehensive picture of the relationship between the independent and dependent variables. Based on the results of this study, company size has no significant effect on internet financial reporting with a significant value of 0.550, profitability has a significant effect on internet financial reporting with a significant value of 0.000, leverage has a significant effect on internet financial reporting with a significant value of 0.001, outside ownership has a significant effect on internet financial reporting. internet financial reporting with a significant value of 0.034 and systematic risk has no significant effect on internet financial reporting with a significant value of 0.862. Keywords: Size firm; Profitability; Leverage; Outside ownership; Systematic risk; Internet financial reporting Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis secar empiris adanya pengaruh ukuran perusahaan, profitabilitas, laverage, outside ownership dan resiko sistematik terhadap internet financial reporting studi empiris perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014 sampai 2018. Pada perusahaan, perkembangan teknologi informasi khususnya internet sangat dimanfaatkan untuk mempermudah berbagai proses kegiatan dan aktivitas perusahaan. Pesatnya penggunaan internet dalam dunia bisnis menuntut perusahaan untuk menggunakan internet pada beberapa aktivitas perusahaan seperti transaksi, mencari atau berbagi informasi pada wilayah yang sulit dijangkau. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi penelitiannya yaitu perusahaan-perusahaan yang termasuk dalam sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014, 2015, 2016, 2017 dan 2018. Data laporan keuangan dan laporan keuangan tahunan dapat diperoleh melalui akses ke www.idx.co.id. Populasi pada penelitian ini sebanyak 123 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Jumlah sampel yang digunakan pada penelitian ini sebayak 29 sampel perusahaan. Teknik analisa yang digunakan dalam penelitian ini adalah regresi linier berganda agar dapat memperoleh gambaran yang menyeluruh mengenai hubungan variabel independen dan variabel dependen. Berdasarkan hasil penelitian ini ukuran perusahaan tidak bepengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,550, profitabilitas berpengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,000, laverage berpengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,001, outside ownership berpengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,034 dan resiko sistematik tidak bepengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,862. Kata Kunci : Ukuran perusahaan, Profitabilitas, Laverage, Outside ownership, Resiko sistematik, Internet financial reporting.

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Section: Pengungkapan Sukarela (Voluntary Disclosure)unclassified

Analisis Pengungkapan Faktor-Faktor Yang Mempengaruhi Penerapan Internet Financial Reporting (IFR) Sebagai Voluntary Disclosure Pada Tahun 2014-2018

Oktaviani

Andriati

Larasati

2020

jakd

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“…Hasil penelitian dari (Reskino & Sinaga, 2017) menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap pengungkapan internet financial reporting sementara leverage, profitabilitas, likuiditas tidak berpengaruh signifikan pengungkapan internet financial reporting terhadap perusahaan sektor properti, real estate dan konstruksi bangunan.…”

Section: Pendahuluanunclassified

Pengaruh Praktik Internet Financial Reporting (Ifr) Terhadap Nilai Pasar Perusahaan (Studi Empiris Pada Perusahaan Lq45 Yang Terdaftar Di Bursa Efek Indonesia)

Putri¹,

Harahap²,

Nasution³

2020

JAKPI

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: The problem in this research is the advancement of technology to make the company that makes official website in disclosing financial and nonfinancial information, Internet change the presentation of company information. This research aims to determine the influence of Internet Financial Reporting practices on the market value of LQ45 decisively company listed on the Indonesia Stock Exchange (IDX) period 2018. The population of this research is 50 LQ45 companies listed on the Indonesia Stock Exchange (IDX) period 2018. The sampling method used is purposive sampling, with a sample number of 32 companies. The data analysis technique in this study is a double linear regression analysis. An independent variable is internet financial reporting. The research uses control variables i.e. EPS, Bvps, company size, profitability, liquidity, and leverage. The dependent variables in this study are the company's market value. The results in this study of internet financial reporting practices influenced the company's market value. Two control variables i.e. company size and profitability are influential to the company's market value. While the variable control eps, bvps, liquidity and leverage have no significant effect on the company's market value. The conclusion in this study is that internet financial reporting practices have significant effect on the company's market value. Variable size control firms and profitability have significant effect on the company's market value. However for variable control EPS, Bvps, liquidity, and leverage have no significant effect on the company's market value.Keywords: Internet Financial Reporting, Company market value

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“…Prior research has been undertaken to examine the impact of company size on International Financial Reporting (IFR). Reskino & Sinaga (2016) proved that there is a significant positive effect between company size and IFR. On the one hand, Idawati & Dewi (2017) found no effect of company size on IFR.…”

Section: Introductionmentioning

confidence: 96%

How Does the Effect of Company Size, Profitability, Leverage, and Liquidity Toward Internet Financial Reporting?

Raharjanti

2024

Jurakunman (Jurnal Akuntansi dan Manajemen)

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Internet Financial Reporting (IFR) refers to the practice adopted by companies to disclose their financial accounts via their own websites. The objective of this study was to investigate the impact of firm size, profitability, leverage, and liquidity on Internet Financial Reporting (IFR). The employed data collection approaches encompass documentation studies and website observations. The study's sample consists of eight companies observed over a period of six years, resulting in a total of 48 data points. The employed sample methodology is purposive sampling, and the subsequent analysis was conducted utilizing the SPSS software. The empirical findings indicate a favorable relationship between business size characteristics and Internet Financial Reporting (IFR). On the other hand, profitability, leverage, and liquidity exhibit a lack of favorable influence.

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Kajian Empiris Internet Financial Reporting Dan Praktek Pengungkapan

Cited by 8 publications

References 11 publications

Analisis Pengungkapan Faktor-Faktor Yang Mempengaruhi Penerapan Internet Financial Reporting (IFR) Sebagai Voluntary Disclosure Pada Tahun 2014-2018

Analisis Pengungkapan Faktor-Faktor Yang Mempengaruhi Penerapan Internet Financial Reporting (IFR) Sebagai Voluntary Disclosure Pada Tahun 2014-2018

Pengaruh Praktik Internet Financial Reporting (Ifr) Terhadap Nilai Pasar Perusahaan (Studi Empiris Pada Perusahaan Lq45 Yang Terdaftar Di Bursa Efek Indonesia)

How Does the Effect of Company Size, Profitability, Leverage, and Liquidity Toward Internet Financial Reporting?

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