FAKTOR-FAKTOR PELAPORAN KEUANGAN BERBASIS WEBSITE DENGAN MODEL REGRESI LOGISTIK

Wenny Anggeresia Ginting(1*), Munawarah - Munawarah(2), Siti Dini(3),


(1) Prima Indonesia University
(2) Prima Indonesia University
(3) Prima Indonesia University
(*) Corresponding Author

Abstract


This study shows the empirical evidence whether there are influences on company size, profitability, and auditor reputation on the disclosure of website-based financial reporting and also those not based on company websites in 2016. This study uses data from all non-financial companies listed on the Indonesia Stock Exchange (IDX) 2016. The testing of research data using logistic regression analysis. The results showed that partially the profitability variable, type of company, and auditor reputation had significant and significant effect on IFR (Internet Financial Reporting), while the firm size variable did not affect non-financial companies listed on the Indonesia Stock Exchange. Opportunities for non-financial companies that implement IFR are greater than companies that do not implement IFR, this reason supports that the existence of the internet through IFR has been widely used to expand business networks in each business entity through the company's website compared to companies that have not implemented it.

Keywords


integrated internet financial report, Logistic Regression, Indonesia Stock Exchange.

Full Text:

PDF

References


Aly, D., Simon, J. and Hussairey, K. (2010), “ Determinants of corporate internet reporting: evidence from Egypt”, Managerial Auditing Journal, Vol. 25, No. 2, pp. 182-202.

Azizah, N. F., & Hutagalung, D. D. (2018). Aplikasi ‘MICE Indonesia’Pada Smartphone Sebagai Alat Promosi MICE Indonesia Kepada Dunia. Epigram, 15(1).

Budi, Triton Prawira. (2006). SPSS 13.0 Terapan, Riset Statistik Parametrik, Yogyakarta: ANDI.

Craven and Marston (1999),“Financial reporting on the internet by leading UK companies”, The Europaean Accounting Review, Vol. 18, No.2, pp. 321-330.

Debreceny, R., G.L. Gray and A. Rahman, “The Determinants of Internet Financial Reporting,”Journal of Accounting and Public Policy 21, (2002), pp. 371-394.

Ettredge, M., V.J. Richardson and S. Scholz, “The Presentation of Financial Information at Corporate Web Sites,” International Journal of Accounting Information Systems 2, (2001), pp. 149-168.

Fitriani, 2001.Signifikansi Perbedaan Tingkat Kelengkapan Pengungkapan Wajib dan Sukarela pada Laporan Keuangan Perusahaan Publik yang Terdaftar di Bursa Efek Jakarta.Makalah dipresentasikan pada Simposium Nasional Akuntansi IV.

Ghozali, Imam dan M. Mansur, “Analisis Faktor-Faktor yang Mempengaruhi Tingkat Underpriced Di Bursa Efek Jakarta,” Jurnal Bisnis dan Akuntansi Vol.4, April (2002), pp. 74-88.

Ghozali, Imam, 2011. Aplikasi Analisis Multivariate dengan Program IBM SPSS 19, Edisi Kelima, Badan Penerbit Universitas Diponegoro, Semarang.

Gujarati, Damodar. 2003. Ekonometrika Dasar. Jakarta; Erlangga.

Hadi, N. dan A. Sabeni, “Analysis of Factors Affecting The Extent of Voluntary Disclosure in The Annual Report of Public Company Firms in Jakarta Stock Exchange,” Jurnal Maksi Vol.1, Agustus (2002), pp. 39-61.

Hanny dan Chariri, 2006, ‘Analisis faktor-faktor yang mempengaruhi pelaporan keuangan melalui internet’, Jurnal Riset Akuntansi Indonesia vol.6, (2012), pp. 41-51.

Hartanto, H. (2018). Strategi Perusahaan Multinasional Di Era Globalisasi (Studi Kasus Glokalisasi Dalam Ekspansi “Indomie” Ke Pasar Timur Tengah Dan Afrika). Jurnal Sosial dan Humaniora, 3(5).

Hasugian, P. S. (2018). Perancangan Website Sebagai Media Promosi Dan Informasi. Journal Of Informatic Pelita Nusantara, 3(1).

Keumala, (2013) “Analisis faktor-faktor yang mempengaruhi pelaporan keuangan melalui internet”, Jurnal Maksi vol.1, pp. 39-61.

Prastiwi, P. I., Astuti, D. S. P., & Harimurti, F. (2019). Pengaruh ukuran perusahaan, leverages, sistem pengendalian internal, dan reputasi auditor terhadap audit delay dengan audit tenure sebagai variabel moderasi. ejurnal.unisri.ac.id

Rohmah, A. N., & Priantinah, D. (2018). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage Keuangan, Good Corporate Governance Terhadap Kualitas Laporan Keuangan. Jurnal Profita: Kajian Ilmu Akuntansi, 6(2).

Wolk, H., M.G. Tearney and J.L. Dodd (2000).Accounting Theory: A Conceptual and Institutional Approach.South Western College Publishing.

Xiao, J. Z., H. Yang and C. W. Chow, “The Determinants and Characteristics of Voluntary Internet Based Disclosures by Listed Chinese Companies,” Journal of Accounting and PublicPolicy 23, (2004), pp. 191-225.

Zuhrotun, (2006) ‘Keinformatifan Laba di Pasar Obligasi dan Saham: Uji Liquidation Option Hypothesis”,

eMarketer .co.id, www.idx.co.id.




DOI: http://dx.doi.org/10.31289/jab.v5i1.1837

Article Metrics

Abstract view : 0 times
PDF - 0 times

Refbacks

  • There are currently no refbacks.


JURNAL AKUNTANSI DAN BISNIS: Jurnal Program Studi Akuntansi
Program Studi Akuntansi, Fakultas Ekonomi Universitas Medan Area
Jalan Setia Budi No. 79 B, Tj. Rejo, Medan Sunggal, Kota Medan, Sumatera Utara 20112 http://ojs.uma.ac.id/index.php/jurnalakunbisnis dan Email: jab@uma.ac.id
Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License