PENGARUH PERTUMBUHAN PERUSAHAANDAN RISIKO PERUSAHAANTERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING (IFR)
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Sep 30, 2016
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Abstract
Abstract,
This research aimed to analyze the effect of the growth of the companyand the company's risk on the disclosure of Internet Financial Reporting (IFR).
The population of this research is all manufacturing companies listed in Indonesia Stock Exchange in 2013. The research sample selection using purposive sampling method, the number of samples in this study as many as 102 companies. Research hypothesis testing using multiple regression analysis through the Smart PLS 2.0 M3.
The results of hypothesis testing found evidence that the growth of the company and the company's risk did not significantly affect the disclosure of Internet Financial Reporting (IFR).
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Abdillah, M. (2016). PENGARUH PERTUMBUHAN PERUSAHAANDAN RISIKO PERUSAHAANTERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING (IFR). Dinamika Ekonomi: Jurnal Ekonomi Dan Bisnis, 9(2), 69-84. Retrieved from https://stienas-ypb.ac.id/jurnal/index.php/jdeb/article/view/73
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This work is licensed under a Creative Commons Attribution 4.0 International License
References
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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, 20-39.
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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.
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.
Chariri, A. dan Lestari, H. S. (2005). Analisis Faktor-Faktor Yang Mempengaruhi Pelaporan Keuangan Melalui Internet (Internet Financial Reporting) Dalam Website Perusahaan. Diponegoro Journal Of Accounting, 1-27.
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.
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.
Ghozali, I. (2012). Partial Least Square : Konsep, Teknik dan Aplikasi Menggunakan Program Smart PLS2.0 M3. Semarang: UNDIP.
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.
Kustono, A. S. (2009). Pengaruh Ukuran, Devidend Payout, Risiko Spesifik, dan Pertumbuhan terhadap Praktik Perataan Laba pada Perusahaan Manufaktur Studi Empiris Bursa Efek Jakarta 2002–2006. Jurnal Ekonomii Bisnis , 200-205.
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.
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, 20-39.
Agustina, L. (2008). Pengaruh Karakteristik Perusahaan Terhadap Luas Pengungkapan Informasi Keuangan Pada Website Perusahaan. Tesis Magister Akuntansi Universitas Diponegoro.
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.
Chariri, A. dan Lestari, H. S. (2005). Analisis Faktor-Faktor Yang Mempengaruhi Pelaporan Keuangan Melalui Internet (Internet Financial Reporting) Dalam Website Perusahaan. Diponegoro Journal Of Accounting, 1-27.
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.
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.
Ghozali, I. (2012). Partial Least Square : Konsep, Teknik dan Aplikasi Menggunakan Program Smart PLS2.0 M3. Semarang: UNDIP.
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.
Kustono, A. S. (2009). Pengaruh Ukuran, Devidend Payout, Risiko Spesifik, dan Pertumbuhan terhadap Praktik Perataan Laba pada Perusahaan Manufaktur Studi Empiris Bursa Efek Jakarta 2002–2006. Jurnal Ekonomii Bisnis , 200-205.
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.