The role of Internet Financial Reporting (IFR) in mediating manufacturing firm value on Indonesia Stock Exchange (IDX)

Fuad, Khoirul; Ariyani, Nurlita Dwi; Handayani, Retno Tri

doi:10.21580/jiafr.2020.2.2.5821

Cited by 3 publications

(3 citation statements)

References 8 publications

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“…This is because Institutional Ownership monitors management performance by conducting optimal supervision. This is supported by research by institutional ownership used as a measure of company value (Fuad, Ariyani, & Handayani, 2020). Institutional ownership can prevent data manipulation by managers in periodic financial reports (Nugraheni & Yuliani, 2017).…”

Section: The Relationship Of the Effect Of Institutional Ownership On...mentioning

confidence: 97%

The effect of islamic corporate governance on internet financial reporting with risk disclosure as a moderator variable at Indonesian islamic banks

Febrianto,

Khabib

2021

IJIER

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This research is motivated by increasing the quality of internet use in various ways, one of which is as a business material in the world of Islamic banking. Islamic banking is required to report its operational activities following the times so that capital owners or customers are able to see banking performance more easily and efficiently. The purpose of this study is to find out the effect of Islamic corporate governance on internet financial reporting with risk disclosure as a moderating variable case study at Indonesian Islamic commercial banks for the 2016-2020 period. The results show that the variables of the board of commissioners, institutional ownership and sharia supervisory board are able to influence internet financial reporting while the audit committee does not affect the internet. financial reporting. The variables of the board of commissioners, institutional ownership and sharia supervisory board moderated by risk disclosure are able to influence internet financial reporting while the audit committee moderated by risk disclosure does not affect internet financial reporting. *** Pengaruh islamic corporate governance terhadap internet financial reporting dengan pengungkapan risiko sebagai variabel moderasi pada bank umum syariah indonesia. Penelitian ini dilatarbelakangi oleh peningkatan kualitas penggunaan internet dalam berbagai hal salah satunya ialah sebagai bahan bisnis dalam dunia perbankan syariah. Perbankan syariah dituntut untuk melaporkan kegiatan operasionalnya mengikuti perkembangan zaman agar para pemilik modal ataupun pelanggan mampu melihat kinerja perbankan dengan lebih mudah dan efisisien. Tujuan penelitian untuk mengetahui Pengaruh Islamic Corporate Governance Terhadap Internet Financial Reporting Dengan Risk Disclosure Sebagai Variabel Moderasi Studi Kasus Pada Bank Umum Syariah Indonesia Periode 2016-2020. Hasil penelitian menunjukan jika variabel dewan komisaris, kepemilikan institusional dan dewan pengawas syariah mampu mempengaruhi internet financial reporting sedangkan komite audit tidak mempengaruhi internet financial reporting. variabel dewan komisaris, kepemilikan institusional dan dewan pengawas syariah yang dimoderasi oleh risk disclosure mampu mempengaruhi internet financial reporting sedangkan komite audit yang dimoderasi oleh risk disclosure tidak mempengaruhi internet financial reporting How to cite: Febrianto, A. D., & Khabib, N. (2021). The effect of islamic corporate governance on internet financial reporting with risk disclosure as a moderator variable at Indonesian islamic banks.

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Section: The Relationship Of the Effect Of Institutional Ownership On...mentioning

confidence: 97%

The effect of islamic corporate governance on internet financial reporting with risk disclosure as a moderator variable at Indonesian islamic banks

Febrianto,

Khabib

2021

IJIER

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“…Jensen and Meckling (1976) mendefinisikan teori keagenan sebagai sebuah hubungan dua pihak, yaitu pemilik (principal) serta yang mengatur manejemen suatu usaha (agent). Setiap pihak termotivasi oleh kepentingannya masing-masing sehingga timbul konflik kepentingan pemilik dan manajemen (Fuad et al ,2020). Teori keagenan muncul ketika suatu perusahaan tak dijalankan oleh pemiliknya secara langsung hingga menyebabkan konflik yang dinamakan konflik keagenan.…”

Section: Tinjauan Pustaka Teori Agencyunclassified

Pengaruh Ukuran Perusahaan, Profitabilitas, Kepemilikan Saham oleh Publik, dan Leverage Terhadap Pengungkapan Internet Financial Reporting

Insani,

Gustati,

Ihsan

2024

Ekonomis

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This research aims to determine the influence of company size, profitability, public ownership, and leverage on Internet Financial Reporting (IFR) disclosures in food & beverage subsector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The independent variables in the research are company size, profitability, public ownership, and leverage, while the dependent variable is IFR. The research sample was taken using a purposive sampling method, and 30 companies were obtained that met the sample criteria, resulting in a total of 90 observation data. The analysis technique used is multiple linear regression analysis processed with the SPSS v.25 application. The results of this research show that simultaneously the variables company size, profitability, public ownership and leverage have a positive effect on IFR disclosure, and partially the variables company size and profitability have a positive effect on IFR disclosure. However, the variables of public ownership and leverage have no effect on IFR disclosure.

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“…Penggunaan IFR juga diharapkan memiliki banyak manfaat bagi perusahaan, selain menghasilkan keuangan pelaporan yang lebih efektif, efisien, dan tentunya dapat diakses oleh mereka yang membutuhkan, tanpa batasan tempat dan waktu [7], perusahaan yang intens mengelola atau aktif dalam pelaporan baik keuangan maupun non keuangan melalui internet juga akan dikenal lebih luas oleh calon investor dibandingkan dengan perusahaan yang tidak menerapkan IFR [6]. Penelitian terdahulu seperti [4], [6], [8] menunjukkan bahwa Internet Financial Reporting berpengaruh signifikan terhadap nilai perusahaan.…”

Section: Pendahuluanunclassified

Dampak Internet Financial Reporting dan Kualitas Laba pada Peningkatan Nilai Perusahaan

et al. 2020

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Firm value is a perception of the condition of the company which is usually associated with stock prices, the higher the stock price, the higher the company value. This study aims to determine a) the effect of internet financial reporting as measured using the disclosure index; and b) earnings quality as measured by the proportion of operating cash flow to net income; on firm value as measured using Tobin's Q. And firm size is used as a control variable. The research population is the manufacturing sector listed on the Indonesia Stock Exchange for the 2017-2020 period. Total population of 225 companies, and based on predetermined criteria 58 companies were selected as samples. Data analysis used multiple linear regression analysis and the type of data used was secondary taken from the company's annual report. The research findings are a) internet financial reporting (IFR) has no effect on firm value; b) earnings quality has no effect on firm value. Although various literatures acknowledge that IFR and earnings quality are part of important factors, these findings indicate that IFR and earnings quality are not able to explain their effect on firm value. Next, c) the control variable firm size (SIZE) has a positive effect on firm value. This finding contradicts the signal theory which states that good information regarding company performance, both financial and non-financial, can provide a positive signal to interested parties.

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The role of Internet Financial Reporting (IFR) in mediating manufacturing firm value on Indonesia Stock Exchange (IDX)

Cited by 3 publications

References 8 publications

The effect of islamic corporate governance on internet financial reporting with risk disclosure as a moderator variable at Indonesian islamic banks

The effect of islamic corporate governance on internet financial reporting with risk disclosure as a moderator variable at Indonesian islamic banks

Pengaruh Ukuran Perusahaan, Profitabilitas, Kepemilikan Saham oleh Publik, dan Leverage Terhadap Pengungkapan Internet Financial Reporting

Dampak Internet Financial Reporting dan Kualitas Laba pada Peningkatan Nilai Perusahaan

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