PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING (IFR) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013)
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Abstrak,
Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik dewan komisaris terhadap pengungkapan Internet Financial Reporting (IFR). Karakteristik dewan komisaris di dalam penelitian ini diproksi dengan ukuran dewan komisaris, dewan komisaris independen dan aktivitas dewan komisaris.
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 mengindikasikan bahwa ukuran dewan komisaris berpengaruh positif signifikan terhadap pengungkapan Internet Financial Reporting (IFR). Dewan komisaris independen dan aktivitas dewan komisaris tidak berpengaruh signifikan terhadap pengungkapan Internet Financial Reporting (IFR).
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Abdillah, M. (2015). PENGARUH KARAKTERISTIK DEWAN KOMISARIS 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(1), 53-70. Diambil dari https://journal.stienas-ypb.ac.id/index.php/jdeb/article/view/88
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Referensi
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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.
Amalia, F., & Laksito, H. (2013). Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Luas Pengungkapan Informasi Strategis Pada Website Perusahaan. Diponegoro Journal Of Accounting , 1-11.
Ashbaugh, H., Johstone, K. M., dan D.Warfield, T. (1999). Corporate Reporting On The Internet. Accounting Horizons , 241-257.
Cheng, E. C., dan Courtenay, S. M. (2006). Board Composition, Regulatory Regime And Voluntary Disclosure. The International Journal Of Accounting , 41, 262-289.
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.
Fathi, J. (2013). The Determinants Of The Quality Of Financial Information Disclosed By French Listed Companies. Mediterranean Journal Of Social Sciences .
Ghozali, I. (2012). Partial Least Square : Konsep, Teknik dan Aplikasi Menggunakan Program Smart PLS2.0 M3. Semarang: UNDIP.
Gisbert, A., dan Navallas, B. (2013). The Association Between Voluntary Disclosure And Corporate Governance In The Presence Of Severe Agency Conflicts. Advance In Accounting, Incorporating Advances In International Accounting , 29, 286-298.
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.
Jensen, C.M., dan Meckling, H.W. (1976). Theory Of The Firm : Managerial Behavior, Agency Costs And Ownership Structure. Journal Of Financial Economics , 3, 305-360.
J.P.Chen, C., dan Jaggi, B. (2000). Association Between Independent Non-Executive Diretors, Family Control And Financial Disclosures In Hongkong. Journal Of Accounting And Public Policy , 19, 285-310.
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 Ketua Bapepam-LK No. Kep-431/BL/2012. Penyampaian Laporan Tahunan Emiten Atau Perusahaan Publik.
KNKG (Komite Nasional Kebijakan Governance). (2006). Pedoman Umum Good Corporate Governance Indonesia. Jakarta.
Makatita, J. A. (2013). Pengaruh Mekanisme Corporate Governance Terhadap Pengungkapan Informasi Strategis Berbasis Internet. Tesis Magister Akuntansi Fakultas Ekonomi Universitas Diponegoro.
Pelamonia, J. T. (2013). Pengaruh Mekanisme Corporate Governance Dan Karakteristik Perusahaan Terhadap Tingkat Kepatuhan Mandatory Disclosure Konvergensi IFRS. Tesis Magister Akuntansi 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.
Siagian, G. E., & Ghozali, I. (2012). Pengaruh Struktur dan Aktivitas Good Corpoarate Governance Terhadap Luas Pengungkapan Informasi Strategis Secara Sukarela Pada Website Perusahaan Yang Terdaftar Dalam Bursa Efek Indonesia. Diponegoro Journal Of Accounting , 1, 1-11.
Siregar, S. V., dan Utama, S. (2008). Type Of Earnings Management And The Effect Of Ownership Structure, Firm SIze And Corporate Governance Practices : Evidence From Indonesia. The International Journal Of Accounting , 43, 1-27.
Spanos, L., dan Mylonakis, J. (2006). Internet Corporate Reporting In Greece. European Journal Of Economics, Finance And Administrative Sciences (7), 1-14.
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.
Yap, D. K.-H., Saleh, D. Z., dan Abessi, D. M. (2011). Internet Financial Reporting And Corporate Governance In Malaysia. Australian Journal Of Basic And Applied Sciences , 5(10), 1273-1289.
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.
Amalia, F., & Laksito, H. (2013). Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Luas Pengungkapan Informasi Strategis Pada Website Perusahaan. Diponegoro Journal Of Accounting , 1-11.
Ashbaugh, H., Johstone, K. M., dan D.Warfield, T. (1999). Corporate Reporting On The Internet. Accounting Horizons , 241-257.
Cheng, E. C., dan Courtenay, S. M. (2006). Board Composition, Regulatory Regime And Voluntary Disclosure. The International Journal Of Accounting , 41, 262-289.
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.
Fathi, J. (2013). The Determinants Of The Quality Of Financial Information Disclosed By French Listed Companies. Mediterranean Journal Of Social Sciences .
Ghozali, I. (2012). Partial Least Square : Konsep, Teknik dan Aplikasi Menggunakan Program Smart PLS2.0 M3. Semarang: UNDIP.
Gisbert, A., dan Navallas, B. (2013). The Association Between Voluntary Disclosure And Corporate Governance In The Presence Of Severe Agency Conflicts. Advance In Accounting, Incorporating Advances In International Accounting , 29, 286-298.
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.
Jensen, C.M., dan Meckling, H.W. (1976). Theory Of The Firm : Managerial Behavior, Agency Costs And Ownership Structure. Journal Of Financial Economics , 3, 305-360.
J.P.Chen, C., dan Jaggi, B. (2000). Association Between Independent Non-Executive Diretors, Family Control And Financial Disclosures In Hongkong. Journal Of Accounting And Public Policy , 19, 285-310.
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 Ketua Bapepam-LK No. Kep-431/BL/2012. Penyampaian Laporan Tahunan Emiten Atau Perusahaan Publik.
KNKG (Komite Nasional Kebijakan Governance). (2006). Pedoman Umum Good Corporate Governance Indonesia. Jakarta.
Makatita, J. A. (2013). Pengaruh Mekanisme Corporate Governance Terhadap Pengungkapan Informasi Strategis Berbasis Internet. Tesis Magister Akuntansi Fakultas Ekonomi Universitas Diponegoro.
Pelamonia, J. T. (2013). Pengaruh Mekanisme Corporate Governance Dan Karakteristik Perusahaan Terhadap Tingkat Kepatuhan Mandatory Disclosure Konvergensi IFRS. Tesis Magister Akuntansi 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.
Siagian, G. E., & Ghozali, I. (2012). Pengaruh Struktur dan Aktivitas Good Corpoarate Governance Terhadap Luas Pengungkapan Informasi Strategis Secara Sukarela Pada Website Perusahaan Yang Terdaftar Dalam Bursa Efek Indonesia. Diponegoro Journal Of Accounting , 1, 1-11.
Siregar, S. V., dan Utama, S. (2008). Type Of Earnings Management And The Effect Of Ownership Structure, Firm SIze And Corporate Governance Practices : Evidence From Indonesia. The International Journal Of Accounting , 43, 1-27.
Spanos, L., dan Mylonakis, J. (2006). Internet Corporate Reporting In Greece. European Journal Of Economics, Finance And Administrative Sciences (7), 1-14.
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.
Yap, D. K.-H., Saleh, D. Z., dan Abessi, D. M. (2011). Internet Financial Reporting And Corporate Governance In Malaysia. Australian Journal Of Basic And Applied Sciences , 5(10), 1273-1289.