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Nur Sayidah
Universitas Dr. Soetomo
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Journal : Jurnal Akuntansi Multiparadigma

 1 
CORPORATE GOVERNANCE DAN INTERNET FINANCIAL REPORTING Nur Sayidah; Nur Hayati; Alberta Esti Handayani
Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2016.12.7034

Abstract

Abstrak: Corporate Governance dan Internet Financial Reporting. Penelitian ini bertujuan menguji pengaruh kualitas corporate governance terhadap internet financial reporting dengan variabel kontrol ukuran perusahaan dan profitabilitas. Variabel kontrol ukuran perusahaan diukur dengan total aset dan profitabilitas diukur dengan ROE. Teknik pengambilan sampel menggunakan purposive sampling sebanyak 24 perusahaan dengan kriteria terdaftar dalam survei IICG dengan  skor CGPI 2012, mempunyai website dan menerbitkan laporan keuangan 2011. Teknik analisis menggunakan  regresi linier berganda. Hasil penelitian menunjukkan internet financial reporting dipengaruhi oleh kualitas corporare governance tetapi tidak dipengaruhi oleh ukuran perusahaan dan profitabilitas. Abstract: Corporate Governance and Internet Financial Reporting. This study aimed to test influence of corporate governance quality to internet financial reporting which is firm size and profitabilitas as variable control. Firm size is measured by total asset and profitability is measured by ROE. Sampling technique uses purposive sampling and employs 24 firms that listed on IICG survey with CGPI 2012 scores, having website and disclose financial reporting 2011. Data were analyzed with multiple linear regression. Results show that internet financial reporting is affected by corporate governance.  
Co-Authors Adhitya Ananda, Nova Adi, Sri Utami Ahmad Taufiq Albab, Eric Ulul Alvy Mulyaning Tyas Alvy Mulyaningtyas Aminullah Aminullah Aminullah Aminullah, Aminullah Aminullah Assagaf Aminullah Assagaf Aminullah Assagaf Andriani, Vivin Anjangsari Khaida Asaro Apriyanto, Eko Arida Azka Nurina Ichwan Aries Widya Gunawan Awan Indrawan Brilliant Handyman Manalu Budianto, Suhartawan Candra Ginting Caswito, Ade Dewi Mumpuni Alfi Hidayati Dhiny Nur Halifah Elpi Nainggolan Elvie Maria Fitriyani, Ika Gibson Manalu Handayani, Alberta Esti Haryadi, Wahyu Hendro Wardhono Ida Keriahenta Silalahi Iswandono, Joko Jajuk Suprijati Jhosua Soputra Kusmiwati Kusmiwati Kusumawati, Arum Pratiwi Listyaningsih Listyaningsih Listyawati, Liling Liwang, Arianto Mandasari, Suryanti Moch Sabdan Adji Syahputra Muharrom, Muharrom Mulyaningtyas, Alvy Naimah, Zulfatun Nelvika Darlia Nur Hayati Nuril Huda Nurul Qomariah Nuurjannah, Dewi Permana, Deni Surya Priyanto Priyanto Puspitasari, Rima Dwi Puspitasari, Rima Dwi Putranto, Septian Dwi Rahmadanti Rahmadanti Riza Wahyu Utami Rosi , Fathur Rudianto, Setiawan Eko Sahri Sahri Sampouw, Yulius Sari, Puput Maya Satriyanto, Muhammad Dwi Setiana, Nurul Leny Shanty Ratna Damayanti Sirfefa, Arifin Siti Marwiyah Siti Marwiyah Slamet Riyadi Soares, Yohanes Soetjipto, Ken Sabardiman SRI HANDINI Sri Lestari, Damajanti SRI UTAMI ADY Sucipto Sucipto Sucipto Sukesi . Supana, Supana Supratikto Supratikto Suprijati, Jajuk Supriyanto Supriyanto Suratman, Sunarto Suyanto Suyanto Syaifu Umar Achmadi Tampubolon, Liosten R. R. Ully Tampubolon, Liosten Rianna Roosida Ully Titin Irawati Tyas, Alvy Mulyaning Usman Jayadi Utami Adi, Sri Wahyu Fajar Setiawan Wibiksono, Tomy Winedar, Mustika Wulan, Dinda Ajeng Setya Yuliansyah Yuliansyah Zuraidah, Safrin