ANALYSIS OF FACTORS AFFECTING INTERNET FINANCIAL REPORTING COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX - Novita Hestiani; Dian Filianti (Universitas Airlangga, 2021)
ABSTRAKPerkembangan internet yang cepat memudahkan untuk menyebarkan informasi perusahaan kepada publik, pelaporan secara internet melaui website perusahaan yang sering disebut Internet Financial Reporting (IFR). IFR dapat membantu mengurangi agency cost terkait biaya penyebarluasan informasi berbentuk cetakan. IFR juga membantu menyebarkan informasi mengenai keunggulan-keunggulan perusahaan untuk memudahkan investor mengambil keputusan dan menarik investor baru. Penelitian ini memiliki tujuan untuk memberikan bukti secara empiris mengenai pengaruh Profitabilitas, Jenis Industri, Firm Size, Reputasi Auditor terhadap Internet Financial Reporting (IFR). Sampel dalam peneltian ini sebanyak 30 perusahaan yang terdaftar di Jakarta Islamic Index tahun 2019. Teknik analisis data pada penelitian ini adalah uji analisis regresi berganda. Dalam penelitian ini mengungkapkan hasil bahwa variabel Firm Size dan Reputasi Auditor menunjukkan hasil yang positif dan signifikan. Sedangkan Profitabilitas dan Jenis Industri tidak terbukti memiliki hasil yang signifikan.Kata kunci: Profitabilitas, Jenis Industri, Firm Size, Reputasi Auditor, Internet Financial Reporting. ABSTRACTThe rapid development of the internet makes it easy to disseminate company information to the public, reporting on the internet through the company's website which is often called Internet Financial Reporting (IFR). IFR can help reduce agency costs related to the cost of disseminating printed information. IFR also helps disseminate information about the advantages of the company to make it easier for investors to make decisions and attract new investors. This study aims to provide empirical evidence regarding the effect of Profitability, Industry Type, Firm Size, Auditor Reputation on Internet Financial Reporting (IFR). The samples in this study were 30 companies registered in the Jakarta Islamic Index in 2019. The data analysis technique in this study was multiple regression analysis. In this study, the results reveal that the Firm Size and Auditor Reputation variables show positive and significant results. Meanwhile, the profitability and type of industry are not proven to have significant results. Keywords: Profitability, Type of Industry, Firm Size, Auditor Reputation, Internet Financial Reporting.DAFTAR PUSTAKAAndriyani, R., & Mudjiyanti, R. (2017). Pengaruh tingkat profitabilitas, leverage, jumlah dewan komisaris independen dan kepemilikan institusional terhadap pengungkapan internet financial reporting (IFR) di bursa efek Indonesia. Kompartemen: Jurnal Ilmiah Akuntansi, 15(1). http://dx.doi.org/10.30595/kompartemen.v15i1.1380Brigham, E. F., & Houston, J. F. (2006). Fundamental of financial management: Dasar-dasar manajemen keuangan, edisi 10. Jakarta: Salemba Empat.Chariri, A. (2007). Analisis faktor-faktor yang mempengaruhi pelaporan keuangan melalui internet (Internet Financial Reporting) dalam website perusahaan. Working paper. Semarang: Universitas Diponegoro.Hossain, M., Momin, M. A., & Leo, S. (2012). Internet financial reporting and disclosure by listed companies: Further evidence from an emerging country. Corporate Ownership and Control, 9(4), 351-366. https://doi.org/10.22495/cocv9i4c3art6Mokhtar, E. S. (2017). Internet financial reporting determinants: a meta-analytic review. Journal of Financial Reporting and Accounting, 15(1), 116-154. https://doi.org/10.1108/JFRA-07-2016-0061Narsa, I. M., & Pratiwi, F. F. (2014). Internet financial reporting, pengungkapan informasi website, luas lingkup pelaporan internet, dan nilai perusahaan. Ekuitas (Jurnal Ekonomi dan Keuangan), 18(2), 259-273. https://doi.org/10.24034/j25485024.y2014.v18.i2.152Oyelere, P., & Kuruppu, N. (2012). Voluntary internet financial reporting practices of listed companies in the United Arab Emirates. Journal of Applied Accounting Research. 13(3), 298-315. https://doi.org/10.1108/09675421211281353Oyelere, P., Laswad, F. & Fisher, R. (2003). Determinants of internet financial reporting by New Zealand companies. Journal of International Financial Management and Accounting, 14(1), 26-61. https://doi.org/10.1111/1467-646X.00089Puspitaningrum, D., & Atmini, S. (2012). Corporate governance mechanism and the level of internet financial reporting: Evidence from Indonesian companies. Procedia Economics and Finance, 2, 157-166. http://dx.doi.org/10.1016%2FS2212-5671(12)00075-5Suryanto. (2019). Effect of internet financial reporting and company size on stock trading volume at LQ45 company in Indonesia stock exchange. Humanities & Social Sciences Reviews, 7(3), 527-533. https://doi.org/10.18510/hssr.2019.7378Zadeh, F. N., Salehi, M., & Shabestari, H. (2018). The relationship between corporate governance mechanisms and internet financial reporting in Iran. Corporate Governance, 18(6), 1021-1041. https://doi.org/10.1108/CG-06-2017-0126