Analisis Faktor Yang Mempengaruhi Pelaporan Keuangan Perusahaan Melalui Internet

Ardiastuti, Yuana; Widarno, Bambang; Harimurti, Fadjar

doi:10.33061/jasti.v15i4.3746

Cited by 6 publications

(11 citation statements)

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“…Research conducted by Idawati and Dewi (2017) and Angela (2021) is in line with research conducted by Kurniawati (2018) which provides evidence that profitability positively affects internet financial reporting. This is different from the research conducted by Ardiastuti et al, (2019) which proves that profitability negatively affects internet financial reporting.…”

Section: Preliminarycontrasting

confidence: 97%

“…The size of the company is everything owned by the corporation that is used to illustrate the size of the corporation [17]. Firm size can be measured using the logarithm (Ln) of total assets [5].…”

Section: Company Sizementioning

confidence: 99%

“…Because corporations will always carry out their financial reporting through the internet as a form of management transparency. Companies that have a low level of profitability but always implement internet financial reporting practices can increase the credibility of their company in the eyes of shareholders because it is transparent [17].…”

Section: Effect Of Profitability On Internet Financial Reportingmentioning

confidence: 99%

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The Effect of Public Ownership, Profitability, Company Size and Independent Commissioners on Internet Financial Reporting

Inayati¹,

Lutfi²,

Haryanto³

et al. 2022

Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwoker

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The purpose of this study is to demonstrate how factors such as public ownership, profitability, company size, and independent commissioners affect online financial reporting. The sampel used in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. The sampling technique used is purposive sampling and obtained as many as 84 sampels that meet the criteria. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it can be concluded that public ownership and profitability have no effect on internet financial reporting, while company size has a positive effect on internet financial reporting and independent commissioners have a negative effect on internet financial reporting.

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Section: Preliminarycontrasting

confidence: 97%

Section: Company Sizementioning

confidence: 99%

Section: Effect Of Profitability On Internet Financial Reportingmentioning

confidence: 99%

See 1 more Smart Citation

The Effect of Public Ownership, Profitability, Company Size and Independent Commissioners on Internet Financial Reporting

Inayati¹,

Lutfi²,

Haryanto³

et al. 2022

Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwoker

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“…The results showed that liquidity did not affect the completeness of Internet Financial Reporting (IFR) information, this result was in line with previous studies that found that liquidity did not affect IFR (Christ, 2017;Mahendri & Irwandi, 2017;Putri & Setiawan, 2022). This research is different from the results of research conducted by Marwati, (2016) which states that liquidity has a positive effect on IFR.…”

Section: The Effect Of Liquidity On the Completeness Of Internet Fina...supporting

confidence: 77%

The Effect of Liquidity, Profitability, Company Size, Leverage and Age of Company Listings on the Completeness of Internet Financial Reporting Information

Adinata Tenardi

2023

Injurity

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Company as an entity has an obligation to conduct financial reporting, along with the rapid growth of information technology in recent years, manual financial reporting is no longer adequate. Companies that have been listed on the Indonesia Stock Exchange (IDX) are required to conduct financial reporting either manually (hardcopy) or electronically (softcopy) through the company's official website. Financial reporting through the company's website is also known as Internet Financial Reporting (IFR). Therefore, this study aims to test and analyze the factors that affect the completeness of the company's IFR information. This research was conducted quantitatively using independent variables namely liquidity, profitability, company size, leverage and company listing age, while the dependent variable of this research is Internet Financial Reporting. The type of data used is quantitative data in the form of financial statements on the IDX website and the website of each company. The method of data collection is documentation. The research object is a service sector company registered in the IDX in 2017-2019. Data analysis is performed with multiple linear regression analysis. The results showed that the size of the company has a positive effect on the completeness of IFR information. This means that the larger the size of the company, the company will present IFR with more adequate information on the company's website. The test results also proved that leverage negatively affects the completeness of IFR information. This indicates that the greater the leverage of the company, the company will present IFR with lower completeness of information on the company's website. The test results also showed that liquidity, profitability and listing life had no effect on the completeness of IFR information.

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“…Menurut Jones et al, (2003) dalam Chariri (2007) internet merupakan alternatif baru dalam pelaporan keuangan yang biasa dikenal dengan internet financial reporting, selanjutnya disingkat IFR. IFR merupakan salah satu komponen praktik pengungkapan sukarela (Ashbaugh et al, 1999).…”

Section: Pendahuluanunclassified

Praktik Internet Financial Reporting Pada Bumn Di Indonesia

Budianto¹

2018

AKBIS

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Abstrak: Penelitian ini bertujuan untuk mengetahui sejauh mana praktik Internet Financial Reporting (IFR) di perusahaan BUMN di Indonesia. Pelaporan keuangan Internet (IFR) adalah praktik pelaporan keuangan melalui situs web perusahaan media dan merupakan jenis pengungkapan sukarela. Praktik IFR bertujuan untuk membantu perusahaan menyederhanakan dan memperluas penyebaran informasi keuangan serta mengurangi biaya agen biro, serta bentuk manajemen kepada pemegang saham. Populasi dalam penelitian ini adalah seluruh BUMN di Indonesia pada tahun 2016 dengan total 119 perusahaan. Data yang digunakan adalah data primer dan data sekunder yang diperoleh langsung dari situs Kementerian BUMN, BEI, serta masing-masing perusahaan. Metode analisis yang digunakan adalah analisis deskriptif. Pengamatan dan analisis menunjukkan bahwa hampir semua perusahaan BUMN telah memiliki situs web dan lebih dari 60% telah melaporkan laporan keuangan mereka melalui situs web tersebut, dan BUMN Go-Public (20 perusahaan) semuanya telah melaporkan laporan keuangan melalui situs web. Secara keseluruhan perusahaan BUMN di Indonesia menggunakan website perusahaan media sebagai salah satu alternatif pelaporan keuangan melalui internet (Internet Financial Reporting).Kata kunci: Website, Internet, Financial Reporting, BUMN

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Analisis Faktor Yang Mempengaruhi Pelaporan Keuangan Perusahaan Melalui Internet

Cited by 6 publications

References 0 publications

The Effect of Public Ownership, Profitability, Company Size and Independent Commissioners on Internet Financial Reporting

The Effect of Public Ownership, Profitability, Company Size and Independent Commissioners on Internet Financial Reporting

The Effect of Liquidity, Profitability, Company Size, Leverage and Age of Company Listings on the Completeness of Internet Financial Reporting Information

Praktik Internet Financial Reporting Pada Bumn Di Indonesia

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