The Effect of Company Size, Company Age, Public Ownership and Audit Quality on Internet Financial Reporting

Abdullah, Maulida Dewi Firdaus; Ardiansah, Muhammad Noor; Hamidah, Nurul

doi:10.29259/sijdeb.v1i2.14

Cited by 8 publications

(5 citation statements)

References 8 publications

(8 reference statements)

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“…Companies do not need to disclose all information but pay more attention to information desired by stakeholders [22]. These results are different from Reskino and Sinaga [14], Abdullah et al [23], Harsanti et al [24]. They stated that firm age was positive affect IFR.…”

Section: Resultsmentioning

confidence: 95%

Internet Financial Reporting and Its Determinants

Fitriati¹,

Mudjiyanti²,

Lestari³

et al. 2020

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwoker

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The purpose of this study is to examine the impact of profitability, liquidity, firm size, firm age, and leverage on internet financial reporting (IFR). The population used is the financial sector company listed on the Indonesia Stock Exchange (IDX) 2015-2018. Samples were taken using the purposive sampling technique. Data analysis using multiple regression. Regression models must fulfill several assumptions (normality, homoscedasticity, no multicollinearity, and no autocorrelation), F-test, and test of determination (R 2). Hypotheses testing using t-test with α (5%). The results of the study showed statistically profitability and leverage negatively affect IFR. Liquidity and firm size positively affect IFR. While statistically, the firm age does not affect IFR. Regression models can be used to predict the impact of profitability, liquidity, firm size, firm age, and leverage on IFR. Companies with low profitability or high leverage try to maintain their reputation by expanding the disclosure of other financial information through IFR. Companies that have good news want to immediately share it through IFR, otherwise if there is bad news.

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Section: Resultsmentioning

confidence: 95%

Internet Financial Reporting and Its Determinants

Fitriati¹,

Mudjiyanti²,

Lestari³

et al. 2020

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwoker

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“…Public ownership is the percentage of public ownership of a company's total number of shares. i.e., a person or entity who owns less than five percent (5%) of his nonmanagement shares and is unaffiliated with the company (Abdullah et al, 2017). The higher the percentage of public ownership, the more information the parties will need about the company and the more detailed information they will need to disclose in their annual report.…”

Section: Literature Reviewmentioning

confidence: 99%

Ownership Structure On Tax Avoidance: Empirical Study On Manufacturing Companies

Yusri

Astuti²,

Irawan³

et al. 2022

jbmp

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The purpose of this study aims to examine the effect of ownership structure as measured by institutional and public managerial ownership on tax avoidance. The population of this study are manufacturing companies listed on the IDX in 2019. The sampling technique uses a purposive sample which is a sampling method with criteria such as manufacturing companies listed on the IDX in 2019 and companies that present annual reports during 2019. The results show that managerial ownership structure affects tax avoidance, while public ownership structure and institutional ownership structure does not affect tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2019. These results indicate that companies owned by managers are more likely to carry out tax avoidance because managers have full power to prepare financial statements in accordance with their wishes compared to institutional and public ownership. This research contributes to providing information to stakeholders about which type of ownership structure is more likely to avoid tax.

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“…Semakin besar kepemilikan saham publik maka akan semakin besar mekanisme pengendalian terhadap perilaku manajemen. Keberadaan komposisi pemegang saham publik akan memudahkan monitoring, intervensi atau beberapa pengaruh kedisiplinan lain pada manajer, yang pada akhirnya akan membuat manajer bertindak sesuai dengan kepentingan pemegang saham diantaranya kebutuhan tersedianya informasi keuangan perusahaan (Abdullah et al 2017). Menurut penelitian Hendi & Dharmawan (2021) terdapat pengaruh yang positif dan signifikan antara public ownership terhadap transparansi informasi.…”

Section: Public Ownwership Dan Transparansi Informasiunclassified

Pengaruh Public Ownership Dan Profitabilitas Terhadap Transparansi Informasi Dengan Internet Financial Reporting Sebagai Variabel Moderasi

Putra¹,

Rumantir

2022

j.akunt. Manaj.

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Penelitian ini bertujuan untuk menguji pengaruh Public Ownership (SP) dan Profitabilitas (PROF) terhadap Transparansi Informasi (TI) dengan Internet Financial Reporting (IFR) sebagai variabel moderasi. Penelitian ini memproksikan TI dengan indeks voluntary disclosure, SP diproksikan dengan perbandingan jumlah saham masyarakat dibagi jumlah saham beredar, PROF diproksikan dengan rumus return on equity, dan IFR diproksikan dengan indeks IFR. Penelitian ini menggunakan data sekunder yang menggunakan pengumpulan data dokumentasi dan studi pustaka pada situs Bursa Efek Indonesia (www.idx.co.id) berupa laporan keuangan tahunan. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur periode tahun 2015-2020 dengan teknik pengambilan sampel purposive sampling method. Analisis data dilakukan dengan menggunakan software stata. Hasil penelitian ini menunjukkan bahwa SP berpengaruh positif signifikan terhadap TI, PROF tidak berpengaruh positif signifikan terhadap TI, IFR berpengaruh positif dan tidak signifikan terhadap TI, IFR mampu memperkuat pengaruh SP terhadap TI, dan IFR tidak mampu memperkuat pengaruh PROF terhadap TI.

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The Effect of Company Size, Company Age, Public Ownership and Audit Quality on Internet Financial Reporting

Cited by 8 publications

References 8 publications

Internet Financial Reporting and Its Determinants

Internet Financial Reporting and Its Determinants

Ownership Structure On Tax Avoidance: Empirical Study On Manufacturing Companies

Pengaruh Public Ownership Dan Profitabilitas Terhadap Transparansi Informasi Dengan Internet Financial Reporting Sebagai Variabel Moderasi

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