Pengungkapan Internet Financial Reporting Berdasarkan Reputasi Auditor dan Profitabilitas

Iin Rosini, Dani Rahman Hakim

Abstract


This study aims to analyze the disclosure of internet financial reporting (IFR) based on auditors' reputation and profitability. Data panels with purposive sampling methodology are used to collecting the 204 total samples from 51 manufacturing companies whose listed on Indonesia Stock Exchange from the 2016 to 2019 period. By using the data panel regression random effect model, this study reveals that an auditor’s reputation has a positive effect on IFR. This study also finds evidence that profitability which is proxied by return on assets (ROA) has a positive effect on IFR. This study contributes to the literature especially in using the random effect regression data panel model which has been widely found in the context of Indonesian studies. This study implies the need for Indonesia’s government through the Financial Services Authority (OJK) to encourage companies to use reputable auditor services. Besides, future research is expected to use other independent variables such as the audit committee, auditor professionalism, and the company's financial characteristics in influencing IFR disclosure.



Keywords


auditors' reputation; internet financial reporting disclosure; profitability;

References


Abdullah, M. D. F., Ardiansah, M. N., & Hamidah, N. (2017). The Effect of Company Size, Company Age, Public Ownership and Audit Quality on Internet Financial Reporting. Sriwijaya International Journal of Dynamic Economics and Business, 1(2), 153. https://doi.org/10.29259/sijdeb.v1i2.153-166

AbuGhazaleh, N. M., Qasim, A., & Roberts, C. (2012). The Determinants of Web-Based Investor Relations Activities By Companies Operating In Emerging Economies: The Case Of Jordan. The Journal of Applied Business Research, 28(2), 209–226.

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.

Aly, D., Simon, J., & Hussainey, K. (2010). Determinants of corporate internet reporting: Evidence from Egypt. Managerial Auditing Journal, 25(2), 182–202. https://doi.org/10.1108/02686901011008972

Andriyani, R., & Mudiyanti, R. (2017). Pengaruh Tingkat Profitabilitas, Leverage, Jumlah Dewan Komisaris Independen dan Kepemilikan Institusional Terhadap Pengungkapan Internet Financial Reporting (IFR) di Bursa Efek Indonesia. Kompartemen, 15(1), 67–81.

Bin-Ghanem, H., & Ariff, A. M. (2016). The effect of board of directors and audit committee effectiveness on internet financial reporting. Journal of Accounting in Emerging Economies, 6(4), 429–448. https://doi.org/10.1108/jaee-07-2014-0037

Boshnak, H. A. (2020). Internet Financial Reporting Practices in Saudi Arabia. International Journal of Business and Management, 15(9), 15. https://doi.org/10.5539/ijbm.v15n9p15

Bozcuk, A. E., Aslan, S., & Arzova, S. B. (2011). Internet financial reporting in Turkey. EuroMed Journal of Business, 6(3), 313–323. https://doi.org/10.1108/14502191111170141

Budianto. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas, Reputasi Auditor Dan Market Activity Terhadap Internet Financial Reporting Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Akbis:Media Riset Akuntansi Dan Bisnis, 2(1), 13–27.

Bursa Efek Indonesia. (2020, April 24). BEI Sebut Pandemi Covid-19 Buat Perdagangan Bursa Menurun. INews.Id. https://www.inews.id/finance/keuangan/bei-sebut-pandemi-covid-19-buat-perdagangan-bursa-menurun

Drake, M. S., Thornock, J. R., & Twedt, B. J. (2017). The internet as an information intermediary. Review of Accounting Studies, 22(2), 543–576. https://doi.org/10.1007/s11142-017-9395-1

Ginting, W. A. (2018). Regresi Logistik dalam Menganalisis Faktor- Faktor Yang Mempengaruhi Pelaporan Keuangan Melalui Internet. Riset & Jurnal Akuntansi, 2(2), 62–72.

Ginting, W. A., Munawarah, M.-, & Dini, S. (2019). Faktor-Faktor Pelaporan Keuangan Berbasis Website Dengan Model Regresi Logistik. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 5(1), 1. https://doi.org/10.31289/jab.v5i1.1837

Handoko, M. (2013). Anteseden Dan Konsekuensi Tingkat Pengungkapan Informasi Keuangan Berbasis Internet: Peran Moderasi Kinerja Keuangan. Diponegoro Journal of Accounting, 2(2), 712–726.

Ilmawati, Y., & Indrasari, A. (2018). Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Internet Financial Reporting di Indonesia dan Malaysia (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia dan Bursa Malaysia Tahun 2014 -2016). Reviu Akuntansi Dan Bisnis Indonesia, 2(2), 186–196. https://doi.org/10.18196/rab.020231

Keliwon, K. B., Abdul Shukor, Z., & Hassan, M. S. (2018). Internet Financial Reporting (IFR) Disclosure Position and Firm Value. Asian Journal of Accounting and Governance, 9, 111–122. https://doi.org/10.17576/ajag-2018-09-10

Madi, H. K., Ishak, Z., & Manaf, N. A. A. (2014). The Impact of Audit Committee Characteristics on Corporate Voluntary Disclosure. Procedia - Social and Behavioral Sciences, 164(August), 486–492. https://doi.org/10.1016/j.sbspro.2014.11.106

Mahendri, N. W. P., & Irwandi, S. A. (2017). The effect of firm size, financial performance, listing age and audit quality on Internet Financial Reporting. The Indonesian Accounting Review, 6(2), 239. https://doi.org/10.14414/tiar.v6i2.614

Marliana, R., & Almunawwaroh, M. (2019). Studi Literatur Review Faktor-Faktor Yang Mempengaruhi Penerapan Internet Financial Reporting (Ifr) Sebagai Voluntary …. Jurnal Akuntansi, 13, 79–85. http://jurnal.unsil.ac.id/index.php/jak/article/view/843

Meinawati, T., Suhendro, S., & Masitoh, E. (2020). Analisis Determinan Pengungkapan Internet Financial Reporting pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Owner (Riset Dan Jurnal Akuntansi), 4(2), 412. https://doi.org/10.33395/owner.v4i2.253

Mokhtar, E. S. (2017). Internet financial reporting determinants: a meta-analytic review. Journal of Financial Reporting and Accounting, 15(1), 116–154. https://doi.org/10.1108/JFRA-07-2016-0061

Narsa, I. M., & Pratiwi, F. F. (2018). Internet Financial Reporting, Pengungkapan Informasi Website, Luas Lingkup Pelaporan Internet, Dan Nilai Perusahaan. Ekuitas: Jurnal Ekonomi Dan Keuangan, 18(2), 259–273. https://doi.org/10.24034/j25485024.y2014.v18.i2.152

Nurani, G. madeleine, & Hanggana, S. (2020). Pengaruh Umur Listing, Leverage, Profitabilitas dan Reputas Auditor Terhadap Internet Financial Reporting : Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018. Jurnal Mutiara Madani, 8(1), 1–16.

Nurunnabi, M., & Hossain, M. A. (2012). The voluntary disclosure of internet financial reporting (IFR) in an emerging economy: A case of digital Bangladesh. Journal of Asia Business Studies, 6(1), 17–42. https://doi.org/10.1108/15587891211190688

Pervan, I., & Bartulović, M. (2017). Determinants of Internet Financial Reporting of Croatian Banks – Panel Analysis. KnE Social Sciences, 1(2), 170. https://doi.org/10.18502/kss.v1i2.655

Putri, P. S., & Nur, D. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Internet Financial Reporting (Ifr) Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Pada Tahun 2018. E-Jra, 09(03), 01–17.

Rozak, A. (2012). Pengaruh Tingkat Profitabilitas, Ukuran Perusahaan, Kepemilikan Saham Oleh Publik, Leverage, dan Kelompok Industri Terhadap Tingkat Internet Financial Reporting (IFR). Jurnal Computech & Bisnis, 6(2), 101–112. http://jurnal.stmik-mi.ac.id/index.php/jcb/article/view/92

Ruwanti, S., Rambe, P. A., & Trioktariani, A. (2016). Faktor-Faktor yang Mempengaruhi Pelaporan Keuangan Melalui Internet (Internet Financial Reporting) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal.Umrah.Ac.Id.

Wahyuni, P. D., & Mahliza, F. (2019). Effect of GCG and Financial Performance on the Quality of Internet Financial Reporting. Eaj (Economics and Accounting Journal), 2(1), 52. https://doi.org/10.32493/eaj.v2i1.y2019.p52-62

Widari, P. P., Saifi, M., & Nurlaily, F. (2018). Analisis Internet Financial Reporting (IFR) (Studi Pada Perusahaan Manufaktur Yang Go Public di Indonesia, Singapura, dan Malaysia)’, Jurnal Administrasi Bisnis, 56(1), pp. 100–109. Available at: administrasibisnis.studentjournal.ub.ac.id

Windarti, A. (2020). Is Accessibility of Internet Financial Reporting Evolving Towards More Compliance of Disclosure ? JeDEM, 12(2), 242–258. https://doi.org/10.29379/jedem.v12i2.616




DOI: https://doi.org/10.37058/jak.v15i2.2518

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 JURNAL AKUNTANSI

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Creative Commons License
Jurnal Akuntansi by Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Siliwangi is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Based on a work at http://jurnal.unsil.ac.id/index.php/jak.

Jurnal Akuntansi Visitor Counter JAK Stats