PENGARUH KEPEMILIKAN SAHAM DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING (IFR) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013)
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Sep 30, 2015
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Abstrak
Abstrak,
Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan saham yang diproksi dengan kepemilikan manajerial dan kepemilikan blockholder serta kinerja keuangan terhadap pengungkapan Internet Financial Reporting (IFR).
Populasi pada penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013. Berdasarkan metode purposive sampling, jumlah sampel di dalam penelitian ini sebanyak 102 perusahaan. Pengujian hipotesis penelitian menggunakan analisis regresi berganda melalui SMART PLS 2.0 M3.
Hasil pengujian hipotesis menemukan bahwa kepemilikan manajerial dan kepemilikan blokholder berpengaruh positif signifikan terhadap pengungkapan Internet Financial Reporting (IFR). Kinerja keuangan tidak berpengaruh signifikan terhadap pengungkapan Internet Financial Reporting (IFR).
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Abdillah, M. (2015). PENGARUH KEPEMILIKAN SAHAM DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING (IFR) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013). Dinamika Ekonomi: Jurnal Ekonomi Dan Bisnis, 8(2), 20-39. Diambil dari https://journal.stienas-ypb.ac.id/index.php/jdeb/article/view/155
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Referensi
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Ashbaugh, H., Johstone, K. M., dan D.Warfield, T. (1999). Corporate Reporting On The Internet. Accounting Horizons , 241-257.
Bozcuk, A. E. (2012). Internet Financial Reporting : Turkish Companies Adapt To Change. Managerial Finance , 38, 786-800.
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Craven, B. M., dan Marston, C. (1999). Financial Reporting On The Internet By Leading UK Companies. The European Accounting Review , 8, 321-333.
Eng, L., dan Mak, Y. (2003). Disclosure, Corporate Governance And Voluntary. Journal Of Accounting And Public Policy , 325-345.
Ettredge, M., Richardson, V. J., dan Scholz, S. (2001). The Presentation Of Financial Information At Corporate Web Sites. International Journal Of Accounting Information System , 2, 149-168.
Ezat, A., dan El-Masry, A. (2008). The Impact Of Corporate Governance On The Timeliness Of Corporate Internet Reporting By Egyptian Listed Companies. Managerial Finance , 34, 848-867.
Hapsoro, D. (2007). Pengaruh Struktur Kepemilikan Terhadap Transparansi : Studi Empiris Di Pasar Modal Indonesia. Jurnal Akuntansi Dan Manajemen , 18, 65-85.
Huafang, X., dan Jianguo, Y. (2007). Ownership Structure, Board Composition And Corporate Voluntary Disclosure : Evidence From Listed Companies In China. Managerial, Auditing Journal , 22, 604-619.
K.Chau, G., dan J.Gray, S. (2002). Ownership Structure And Corporate Voluntary Disclosure. The International Journal Of Accounting , 37, 247-265.
Kelton, A. S., dan Yang, Y.-w. (2008). The Impact Of Corporate Governance On Intenet Financial Reporting. Journal Of Accounting And Public Policy , 27, 62-87.
Keputusan Bapepam-LK No.X.K.6 Tentang Penyampaian Laporan Tahunan Emiten Atau Perusahaan Publik. (2012).
Lestari, H. S., dan Chariri, A. (2005). Analisis Faktor-Faktor Yang Mempengaruhi Pelaporan Keuangan Melalui Internet (Internet
Financial Reporting) Dalam Website Perusahaan. Diponegoro Journal Of Accounting, 1-27.
Makatita, J. A. (2013). Pengaruh Mekanisme Corporate Governance Terhadap Pengungkapan Informasi Strategis Berbasis Internet. Tesis Magister Akuntansi Fakultas Ekonomi Universitas Diponegoro.
Primastuti, S., dan Achmad, T. (2012). Pengaruh Corporate Governance Dan Karakteristik Perusahaan Terhadap Luas Pengungkapan Informasi Strategis. Diponegoro Jurnal Of Accounting , 1, 1-15.
Puspitaningrum, D., dan Atmini, S. (2012). Corporate Governance Mechanism And The Level Of Internet Financial Reporting : Evidence From Indonesian Companies. Procedia Economics And Finance , 2, 157-166.
Rahman, Z. D. (2010). The Impact Of Internet Financial Reporting On Stock Price Moderated By Corporate Governance : Evidence From Indonesia Capital Market. 1-30.
Sanchez, I. M., Dominguez, L. R., dan Alvarez, I. G. (2011). Corporate Governance And Strategic Information On The Internet (A Study Of Spanish Listed Companies). Accounting, Auditing & Accountability Journal , 24, 477-501.
Spanos, L., dan Mylonakis, J. (2006). Internet Corporate Reporting In Greece. European Journal Of Economics, Finance And Administrative Sciences (7), 1-14.
Warfield, T., Wild, J., dan Wild, K. (1995). Managerial Ownership, Accounting Choices, and Informativeness Of Earnings. Journal Of Accounting and Economics , 20, 61-91.
Xiao, J. Z., Yang, H., dan Chow, C. W. (2004). The Determinants And Characteristic Of Voluntary Intenet Based-Disclosure By Listed Chinese Companies. Journal Of Accounting And Public Policy , 23, 191-225.
Yusoff, H., Mohamad, S. S., & Darus, F. (2013). The Influence Of CSR Disclosure Structure On Corporate Financial Performance : Evidence From Stakeholders Perspectives. Procedia Economics and Finance , 213-220.
Almilia, L. S. (2009). Analisa Kualitas Isi Financial And Sustainability Reporting Pada Website Perusahaan Go Publik Di Indonesia. Seminar Nasional Aplikasi Teknologi Informasi , 34-38.
Ashbaugh, H., Johstone, K. M., dan D.Warfield, T. (1999). Corporate Reporting On The Internet. Accounting Horizons , 241-257.
Bozcuk, A. E. (2012). Internet Financial Reporting : Turkish Companies Adapt To Change. Managerial Finance , 38, 786-800.
C.Jensen, M., & H.Meckling, W. (1976). Theory Of The Firm : Managerial Behavior, Agency Costs And Ownership Structure. Journal Of Financial Economics , 3, 305-360.
Craven, B. M., dan Marston, C. (1999). Financial Reporting On The Internet By Leading UK Companies. The European Accounting Review , 8, 321-333.
Eng, L., dan Mak, Y. (2003). Disclosure, Corporate Governance And Voluntary. Journal Of Accounting And Public Policy , 325-345.
Ettredge, M., Richardson, V. J., dan Scholz, S. (2001). The Presentation Of Financial Information At Corporate Web Sites. International Journal Of Accounting Information System , 2, 149-168.
Ezat, A., dan El-Masry, A. (2008). The Impact Of Corporate Governance On The Timeliness Of Corporate Internet Reporting By Egyptian Listed Companies. Managerial Finance , 34, 848-867.
Hapsoro, D. (2007). Pengaruh Struktur Kepemilikan Terhadap Transparansi : Studi Empiris Di Pasar Modal Indonesia. Jurnal Akuntansi Dan Manajemen , 18, 65-85.
Huafang, X., dan Jianguo, Y. (2007). Ownership Structure, Board Composition And Corporate Voluntary Disclosure : Evidence From Listed Companies In China. Managerial, Auditing Journal , 22, 604-619.
K.Chau, G., dan J.Gray, S. (2002). Ownership Structure And Corporate Voluntary Disclosure. The International Journal Of Accounting , 37, 247-265.
Kelton, A. S., dan Yang, Y.-w. (2008). The Impact Of Corporate Governance On Intenet Financial Reporting. Journal Of Accounting And Public Policy , 27, 62-87.
Keputusan Bapepam-LK No.X.K.6 Tentang Penyampaian Laporan Tahunan Emiten Atau Perusahaan Publik. (2012).
Lestari, H. S., dan Chariri, A. (2005). Analisis Faktor-Faktor Yang Mempengaruhi Pelaporan Keuangan Melalui Internet (Internet
Financial Reporting) Dalam Website Perusahaan. Diponegoro Journal Of Accounting, 1-27.
Makatita, J. A. (2013). Pengaruh Mekanisme Corporate Governance Terhadap Pengungkapan Informasi Strategis Berbasis Internet. Tesis Magister Akuntansi Fakultas Ekonomi Universitas Diponegoro.
Primastuti, S., dan Achmad, T. (2012). Pengaruh Corporate Governance Dan Karakteristik Perusahaan Terhadap Luas Pengungkapan Informasi Strategis. Diponegoro Jurnal Of Accounting , 1, 1-15.
Puspitaningrum, D., dan Atmini, S. (2012). Corporate Governance Mechanism And The Level Of Internet Financial Reporting : Evidence From Indonesian Companies. Procedia Economics And Finance , 2, 157-166.
Rahman, Z. D. (2010). The Impact Of Internet Financial Reporting On Stock Price Moderated By Corporate Governance : Evidence From Indonesia Capital Market. 1-30.
Sanchez, I. M., Dominguez, L. R., dan Alvarez, I. G. (2011). Corporate Governance And Strategic Information On The Internet (A Study Of Spanish Listed Companies). Accounting, Auditing & Accountability Journal , 24, 477-501.
Spanos, L., dan Mylonakis, J. (2006). Internet Corporate Reporting In Greece. European Journal Of Economics, Finance And Administrative Sciences (7), 1-14.
Warfield, T., Wild, J., dan Wild, K. (1995). Managerial Ownership, Accounting Choices, and Informativeness Of Earnings. Journal Of Accounting and Economics , 20, 61-91.
Xiao, J. Z., Yang, H., dan Chow, C. W. (2004). The Determinants And Characteristic Of Voluntary Intenet Based-Disclosure By Listed Chinese Companies. Journal Of Accounting And Public Policy , 23, 191-225.
Yusoff, H., Mohamad, S. S., & Darus, F. (2013). The Influence Of CSR Disclosure Structure On Corporate Financial Performance : Evidence From Stakeholders Perspectives. Procedia Economics and Finance , 213-220.