PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN REPUTASI AUDITOR TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING

Authors

  • Mei Anisa Ahlaqulkarima Univesitas Stikubank Semarang, Indonesia
  • Ceacilia Srimindarti Univesitas Stikubank Semarang, Indonesia

DOI:

https://doi.org/10.29040/jap.v23i1.5648

Keywords:

internet financial reporting, profitability, auditor's reputation, company size

Abstract

Internet financial reporting is the delivery of company financial information via the internet on the company's website with the aim of strengthening good relations with investors, analysts, shareholders, or other users of financial statements. The purpose of this research is to examine and analyze the effect of company size, profitability, and auditor reputation on internet financial reporting disclosures in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in four consecutive periods in 2017-2020, as many as 699 companies. In this study using a sampling method, namely purposive sampling technique with several selected criteria in order to obtain a sample of 308 companies. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale. Data collection techniques using documentation techniques, literature study and observation of manufacturing company websites. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that company size (SIZE), profitability (ROA) and auditor reputation (REP_AUD) have a significant positive effect on disclosure of internet financial reporting.

Author Biographies

Mei Anisa Ahlaqulkarima, Univesitas Stikubank Semarang

Fakultas Ekonomika dan Bisnis

Ceacilia Srimindarti, Univesitas Stikubank Semarang

Fakultas Ekonomika dan Bisnis

References

Faisal, C. N., Diantimala, Y., & Dinaroe. (2021). Determinants of Corporate Internet Financial Reporting in Asia-Pacific Countries: A Cross Country Analysis. Jurnal Dinamika Akuntansi dan Bisnis, 8(1), 27-46.

Aly, D., Simon, J., & Hussainey, K. (2010). Determinants of corporate internet reporting: Evidence from Egypt. Managerial Auditing Journal, 25(2), 182-202.

Brigham, E. F., & Houston, J. F. (2010). Dasar-Dasar Manajemen Keuangan (11 ed.). Jakarta: Salemba Empat.

Hartono, J. (2008). Teori Portofolio dan Analisis Investasi (5 ed.). Yogyakarta: BPFE.

Hilmi, U., & Ali, S. (2008). Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris pada Perusahaan-perusahaan yang Terdaftar di BEJ). Simposium Nasional Akuntansi XI Ikatan Akuntan Indonesia.

Ilmawati, Y., & Indrasari, A. (2018). Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Internet Financial Reporting di Indonesia dan Malaysia (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia dan Bursa Malaysia Tahun 2014 -2016). Reviu Akuntansi dan Bisnis Indonesia, 2(2), 186-196.

Jensen, & Meckling. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Jurnal of Financial Economics, 3(4), 305-360.

Kasmir. (2012). Manajemen Perbankan (10 ed.). Jakarta: Raja Grafindo Persada.

Lai, S.-C., Lin, C., & Lee, H.-C. (2002). An Empirical Study of the Impact of Internet Financial Reporting on Stock Prices.

Lestari, H. S., & Chariri, A. (2007). Analisis Faktor–Faktor yang Mempengaruhi Pelaporan Keuangan di Internet (Internet Financial Reporting) dalam Website Perusahaan. Fakultas Ekonomi Univesitas Diponegoro, 1-28.

Luciana, S., & Sasongko, B. (2009). The Impact of Internet Financial and Sustainability Reporting On Profitability, Stock Price and Return in Indonesia Stock Exchange. International Journal of Business, 1(2), 127-142.

Margono. (2004). Metodologi Penelitian Pendidikan. Jakarta: Rineka Cipta.

Meinawati, T., Suhendro, & Masitoh, E. (2020). Analisis Determinan Pengungkapan Internet Financial Reporting pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Owner: Riset dan Jurnal Akuntansi, 4(2), 412-422.

Oyelere, P., Laswad, & Risher. (2003). Determinants Of Internet Financial Reporting By New Zealand Companies. Journal of Internet Financial Management and Accounting, 14(1), 26-51.

Praptitorini, M. D., & Januarti, I. (2007). Analisis Pengaruh Kualitas Audit, Debt Default dan Opinion Shopping terhadap Penerimaan Opini Going Concern. Simposium Nasional Akuntansi X. Makassar.

Prasetya, M., & Agus, S. I. (2012). Faktor-Faktor yang Mempengaruhi Pelaporan Keuangan Melalui Internet (Internet Financial Reporting) Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. The Indonesian Accounting Review, 2(2), 151-158.

Putri, M. N., & Azizah, D. F. (2019). PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP PELAPORAN KEUANGAN MELALUI INTERNET/(INTERNET FINANCIAL REPORTING) (Studi pada Perusahaan Manufaktur Sub Sektor Industri dan Kimia yang Terdaftar Di Bursa Efek Indonesia Periode 2017). Jurnal Administrasi Bisnis (JAB), 72(2), 205-213.

Rosini, I., & Hakim, D. R. (2020). PENGUNGKAPAN INTERNET FINANCIAL REPORTING BERDASARKAN REPUTASI AUDITOR DAN PROFITABILITAS. Jurnal Akuntansi, 15(2), 80-90.

Saputra, A. C., Masitoh, E., & Samrotun, Y. C. (2021). FAKTOR YANG MEMPENGARUHI INTERNET FINANCIAL REPORTING (IFR) PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BAVERAGE YANG TERDAFTAR DI BEI 2015-2019. Jurnal Proaksi, 8(1), 21-31.

Sari, D. A., Ernawati, E., & Rizal, N. (2019). Analisis Faktor-Faktor yang Mempengaruhi Internet Financial Reporting pada Perusahaan Manufaktur di BEI Periode 2014-2017 (Pada Perusahaan Food and Beverage yang Terdaftar Di BEI). Progress Conference, 2, 313-324.

Sari, I. P., & Ghozali, I. (2011). Analisis Faktor-Faktor Yang Mempengaruhi Praktik Penerapan Internet Financial Reporting (IFR) Pada Perbankan Di Indonesia. Jurnal Akuntansi Univesitas Diponegoro.

Sartono, A. (2010). Manajemen Keuangan Teori dan Aplikasi (4 ed.). Yogyakarta: BPFE.

Saud, I. M., Ashar, B., & Nugraheni, P. (2019). ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PERUSAHAAN ASURANSI-PERBANKAN SYARIAH DI INDONESIA-MALAYSIA. Jurnal Media Riset Akuntansi, Auditing & Informasi, 19(1), 35-52.

Suwardjono. (2005). Teori Akuntansi: Perekayasaan Pelaporan Keuangan. Yogyakarta: BPFE.

Taliyang, S., Sultan, U., Abidin, Z., Latif, R., & Mustafa, N. (2011). The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies. International Journal of Management and Marketing Research.

Wardhanie, S. N. (2012). Analisis Internet Financial Reporting Index; Studi Komparasi Antara Perusahaan High-Tech Dan Non High-Tech Di Indonesia. Jurnal Reviu Akuntansi dan Keuangan, 2(2), 287-300.

Downloads

Additional Files

Published

2022-08-25

How to Cite

Ahlaqulkarima, M. A., & Srimindarti, C. (2022). PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN REPUTASI AUDITOR TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING. Jurnal Akuntansi Dan Pajak, 23(1). https://doi.org/10.29040/jap.v23i1.5648

Issue

Vol. 23 No. 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022

Section

Articles

Citation Check

License

The copyright of the article fully belongs to the Jurnal Akuntansi dan Pajak and publishing rights belong entirely to LLPM STIE AAS Surakarta 

 Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.