Faktor-Faktor yang Berpengaruh pada Ketepatan Waktu Internet Financial Reporting
Abstract
The development of technology information influences the company to do financial reporting through the website, to make easier to spread the required potentials information and investment opportunities. This research aims to provide empirical evidence influence of leverage, liquidity, profitability, listing age, and auditor reputation on probability timeliness of Internet Financial Reporting. The research was conducted on Mining Sector Companies listed in the Indonesian Stock Exchange in 2014 – 2017. The samples were 128 companies with the purposive sampling method. For collecting data used observation and literature. The analysis technique used is a multivariate analysis by using binary logistic regression. Based on the results of the analysis was found that only profitability has a positive and significant effect on the probability of timeliness of Internet Financial Reporting. While leverage, liquidity, listing age, and auditor reputation have no effect on the probability of timeliness of Internet Financial Reporting.
Keywords: Internet Financial Reporting; Leverage; Liquidity; Profitability; Listing Age; Auditor Reputation.
Downloads
Download data is not yet available.
References
Abdelsalam, O., & Masry, A. . (2008). The Impact of Board Independence and Ownership Structure on the Timeliness of Corporate Internet Reporting of Irish- Listed Companies. Managerial Finance, 34(12), 907–918.
Agboola, A. A., & Salawu, M. K. (2012). The Determinants of Internet Financial Reporting: Empirical Evidence from Nigeria. Research Journal of Finance and Accounting, 3(11), 95–106.
Akbar, D. A., & Daljono. (2014). Analisis Faktor Yang Mempengaruhi Pengungkapan Laporan Keuangan Perusahaan Berbasis Website. Diponegoro Journal of Accounting, 3(3), 1–12.
Akhirra, D. P. (2013). Pengaruh Kinerja Keuangan, Ukuran Bank, Umur Listing, Reputasi Auditor terhadap Internet Financial Reporting pada Perbankan yang Terdaftar di Bursa Efek Indonesia. Jurnal UIN Syarif Hidayatullah, 1(1), 1–20.
Alali, F., & Romero, S. (2012). The Use of The Internet for Corporate Reporting In The Mercosur (Southern Common Market): The Argentina Case. Advances in Accounting, 28(1), 157–167.
Alghofur, M. F. (2014). Analisis Pengaruh Ukuran Perusahaan, Leverage, Umur Listing Perusahaan, dan Reputasi Auditor terhadap Penerapan Internet Financial Reporting (IFR). Jurnal Akuntansi Universitas Negeri Hidayatullah Jakarta, 1(1), 1–12.
Almilia, L. (2009). Determining Factors of Internet Financial Reporting in Indonesia. Accounting Taxation, 1(1), 87–99.
Aly, D., Simon, J., & Hussainey, K. (2010). Determinants of Corporate Internet Reporting: Evidence from Egypt. Managerial Auditing Journal, 25(3), 182–202.
Anggraini, Y. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Pelaporan Keuangan Terhadap Internet (Internet Financial Reporting) dalam Website Perusahaan. Jurnal Akuntansi, 1(1), 1–20.
Anna, Y. D. (2013). Analisis Faktor-Faktor yang Mempengaruhi Internet Corporate Reporting. Sinopsium Nasional Akuntansi XVI Manado. Manado.
Basuony, M. A. K., & Mohamed, E. K. A. (2014). Determinants of Internet Financial Disclosure in GCC Countries. Asian Journal of Finance & Accounting, 6(1), 1–12.
Boubaker, S., Lakhal, F., & Nekhili, M. (2012). The Determinants of Web-based Corporate Reporting in France. Managerial Auditing Journal, 1(2), 126–155.
Debreceny, R., Gray, G., & Rashman, A. (2002). The Determinants of Internet Financial Reporting. J Account Publik Policy, 1(1), 371–394.
Diatmika, I. G. P. A., & Yadnyana, I. K. (2017). Pengungkapan Pelaporan Keuangan melalui Website dan Faktor-Faktor yang Memengaruhi. E-Jurnal Akuntansi Universitas Udayana, 21(1), 330–357.
Dolinšek, T., Tominc, P., & Skerbinjek, A. L. (2014). User’s Perceptions on Internet Financial Reporting. Organizacija, 47(4), 254–266.
Goreti, D., & Lourenço, I. C. (2011). Internet Financial Reporting: Environmental Impact Companies and other Determinants. Enterprise Systems, Accounting and Logistics, 1(2), 331–359.
Hanny, S. L., & Chariri, A. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Internet Financial Reporting Dalam Website Perusahaan. Diponegoro Journal of Accounting, 1(1), 1–3.
Ikhsan, H. N. (2017). Analisis Pengaruh Ukuran Perusahaan, Kepemilikan Publik, dan Umur Listing terhadap Ketepatan Waktu Corporate Internet Reporting pada Perusahaan Perbankan di BEI periode 2014-2016. Jurnal UIN Syarif Hidayatullah, 1(1), 1–20.
Insani, K., & Agustina, L. (2015). Analisis Rasio Keuangan terhadap Pelaporan Keuangan melalui Internet pada Website Perusahaan. Accounting Analysis Journal, 14(1), 1–20.
Keumala, N. N., & Muid, D. (2013). Analisis Faktor-Faktor yang Mempengaruhi Pelaporan Keuangan Melalui Website Perusahaan. Diponegoro Journal of Accounting, 2(1), 1–10.
Kusrinanti, M. A. (2012). Pengaruh Karakteristik Keuangan Perusahaan dan Internet Financial Reporting pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Simposium Nasional Akuntansi XV Banjarmasin. Banjarmasin.
Maharani, R. P. (2017). Faktor-Faktor yang Mempengaruhi Internet Financial Reporting pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Perbanas, 1(1), 12.
Marwati, S. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Pelaporan Keuangan Perusahaan Di Internet (Internet Financial Reporting). Jurnal Universitas Lampung, 1(1), 1–20.
Maryati, E. R. (2014). The Effect of Internet Financial Reporting (IFR) on Firm Value, Stock Price, and Stock Return in The Manufacturing Companies Listed in Indonesia Stock Exchange. The Indonesian Accounting Review, 4(2), 71–80.
Ojah, K., & Mokoaleli-Mokoteli, T. (2012). Internet Financial Reporting, Infrastructures and Corporate Governance: An International Analysis. Review of Development Finance, 2(2), 69–83. https://doi.org/dx.doi.org/10.1016/j.rdf.2012.04.001
Oyelere, P., Fawzi, L., & Fisher, R. (2003). Determinants Of Internet Financial Reporting By New Zealand Companies. Journal of International Financial Management and Accounting, 14(1), 26–63.
Pranata, D., & Pujiati, D. (2015). The Effect of Liquidity, Profitability, Sales Growth, and Dividend Policy on Stock Prices after The Implementation of IFRS. The Indonesian Accounting Review, 5(2), 169–178.
Prasetya, M., & Irwandi, S. A. (2016). Faktor-Faktor yang Mempengaruhi Pelaporan Keuangan melalui Internet (Internet Financial Reporting) pada Perusahaan Manufaktur di Bursa Efek Indonesia. The Indonesia Accounting Review, 2(2), 151–158.
Putra, I. G., & Ramantha, I. W. (2015). Pengaruh Profitabilitas, Umur Perusahaan, Kepemilikan Instituonal, Komisaris Independen, dan Komite Audit Ketepatwaktuan Publikasi Laporan Keuangan Tahunan. E-Jurnal Akuntansi Universitas Udayana, 10(1), 199–213.
Putri, N. W., & Irwandi, S. A. (2016). The Effect of Firm Size, Financial Performance, Listing Age and Audit Quality on Internet Financial Reporting. The Indonesian Accounting Review, 6(2), 239–247.
Rozak, A. (2012). Pengaruh Tingkat Profitabilitas, Ukuran Perusahaan, Kepemilikan Saham oleh Publik, dan Kelompok Industri terhadap Tingkat Internet Finacial Reporting (IFR). Jurnal Computech & Bisnis, 6(2), 101–112.
Agboola, A. A., & Salawu, M. K. (2012). The Determinants of Internet Financial Reporting: Empirical Evidence from Nigeria. Research Journal of Finance and Accounting, 3(11), 95–106.
Akbar, D. A., & Daljono. (2014). Analisis Faktor Yang Mempengaruhi Pengungkapan Laporan Keuangan Perusahaan Berbasis Website. Diponegoro Journal of Accounting, 3(3), 1–12.
Akhirra, D. P. (2013). Pengaruh Kinerja Keuangan, Ukuran Bank, Umur Listing, Reputasi Auditor terhadap Internet Financial Reporting pada Perbankan yang Terdaftar di Bursa Efek Indonesia. Jurnal UIN Syarif Hidayatullah, 1(1), 1–20.
Alali, F., & Romero, S. (2012). The Use of The Internet for Corporate Reporting In The Mercosur (Southern Common Market): The Argentina Case. Advances in Accounting, 28(1), 157–167.
Alghofur, M. F. (2014). Analisis Pengaruh Ukuran Perusahaan, Leverage, Umur Listing Perusahaan, dan Reputasi Auditor terhadap Penerapan Internet Financial Reporting (IFR). Jurnal Akuntansi Universitas Negeri Hidayatullah Jakarta, 1(1), 1–12.
Almilia, L. (2009). Determining Factors of Internet Financial Reporting in Indonesia. Accounting Taxation, 1(1), 87–99.
Aly, D., Simon, J., & Hussainey, K. (2010). Determinants of Corporate Internet Reporting: Evidence from Egypt. Managerial Auditing Journal, 25(3), 182–202.
Anggraini, Y. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Pelaporan Keuangan Terhadap Internet (Internet Financial Reporting) dalam Website Perusahaan. Jurnal Akuntansi, 1(1), 1–20.
Anna, Y. D. (2013). Analisis Faktor-Faktor yang Mempengaruhi Internet Corporate Reporting. Sinopsium Nasional Akuntansi XVI Manado. Manado.
Basuony, M. A. K., & Mohamed, E. K. A. (2014). Determinants of Internet Financial Disclosure in GCC Countries. Asian Journal of Finance & Accounting, 6(1), 1–12.
Boubaker, S., Lakhal, F., & Nekhili, M. (2012). The Determinants of Web-based Corporate Reporting in France. Managerial Auditing Journal, 1(2), 126–155.
Debreceny, R., Gray, G., & Rashman, A. (2002). The Determinants of Internet Financial Reporting. J Account Publik Policy, 1(1), 371–394.
Diatmika, I. G. P. A., & Yadnyana, I. K. (2017). Pengungkapan Pelaporan Keuangan melalui Website dan Faktor-Faktor yang Memengaruhi. E-Jurnal Akuntansi Universitas Udayana, 21(1), 330–357.
Dolinšek, T., Tominc, P., & Skerbinjek, A. L. (2014). User’s Perceptions on Internet Financial Reporting. Organizacija, 47(4), 254–266.
Goreti, D., & Lourenço, I. C. (2011). Internet Financial Reporting: Environmental Impact Companies and other Determinants. Enterprise Systems, Accounting and Logistics, 1(2), 331–359.
Hanny, S. L., & Chariri, A. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Internet Financial Reporting Dalam Website Perusahaan. Diponegoro Journal of Accounting, 1(1), 1–3.
Ikhsan, H. N. (2017). Analisis Pengaruh Ukuran Perusahaan, Kepemilikan Publik, dan Umur Listing terhadap Ketepatan Waktu Corporate Internet Reporting pada Perusahaan Perbankan di BEI periode 2014-2016. Jurnal UIN Syarif Hidayatullah, 1(1), 1–20.
Insani, K., & Agustina, L. (2015). Analisis Rasio Keuangan terhadap Pelaporan Keuangan melalui Internet pada Website Perusahaan. Accounting Analysis Journal, 14(1), 1–20.
Keumala, N. N., & Muid, D. (2013). Analisis Faktor-Faktor yang Mempengaruhi Pelaporan Keuangan Melalui Website Perusahaan. Diponegoro Journal of Accounting, 2(1), 1–10.
Kusrinanti, M. A. (2012). Pengaruh Karakteristik Keuangan Perusahaan dan Internet Financial Reporting pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Simposium Nasional Akuntansi XV Banjarmasin. Banjarmasin.
Maharani, R. P. (2017). Faktor-Faktor yang Mempengaruhi Internet Financial Reporting pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Perbanas, 1(1), 12.
Marwati, S. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Pelaporan Keuangan Perusahaan Di Internet (Internet Financial Reporting). Jurnal Universitas Lampung, 1(1), 1–20.
Maryati, E. R. (2014). The Effect of Internet Financial Reporting (IFR) on Firm Value, Stock Price, and Stock Return in The Manufacturing Companies Listed in Indonesia Stock Exchange. The Indonesian Accounting Review, 4(2), 71–80.
Ojah, K., & Mokoaleli-Mokoteli, T. (2012). Internet Financial Reporting, Infrastructures and Corporate Governance: An International Analysis. Review of Development Finance, 2(2), 69–83. https://doi.org/dx.doi.org/10.1016/j.rdf.2012.04.001
Oyelere, P., Fawzi, L., & Fisher, R. (2003). Determinants Of Internet Financial Reporting By New Zealand Companies. Journal of International Financial Management and Accounting, 14(1), 26–63.
Pranata, D., & Pujiati, D. (2015). The Effect of Liquidity, Profitability, Sales Growth, and Dividend Policy on Stock Prices after The Implementation of IFRS. The Indonesian Accounting Review, 5(2), 169–178.
Prasetya, M., & Irwandi, S. A. (2016). Faktor-Faktor yang Mempengaruhi Pelaporan Keuangan melalui Internet (Internet Financial Reporting) pada Perusahaan Manufaktur di Bursa Efek Indonesia. The Indonesia Accounting Review, 2(2), 151–158.
Putra, I. G., & Ramantha, I. W. (2015). Pengaruh Profitabilitas, Umur Perusahaan, Kepemilikan Instituonal, Komisaris Independen, dan Komite Audit Ketepatwaktuan Publikasi Laporan Keuangan Tahunan. E-Jurnal Akuntansi Universitas Udayana, 10(1), 199–213.
Putri, N. W., & Irwandi, S. A. (2016). The Effect of Firm Size, Financial Performance, Listing Age and Audit Quality on Internet Financial Reporting. The Indonesian Accounting Review, 6(2), 239–247.
Rozak, A. (2012). Pengaruh Tingkat Profitabilitas, Ukuran Perusahaan, Kepemilikan Saham oleh Publik, dan Kelompok Industri terhadap Tingkat Internet Finacial Reporting (IFR). Jurnal Computech & Bisnis, 6(2), 101–112.
Published
2020-01-14
How to Cite
DARMAYONI, Desak Made; DWIRANDRA, Anak Agung Ngurah Bagus.
Faktor-Faktor yang Berpengaruh pada Ketepatan Waktu Internet Financial Reporting.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 1, p. 56 - 72, jan. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/51098>. Date accessed: 19 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i01.p05.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
