HUBUNGAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INFORMASI SUKARELA DI WEBSITE PERUSAHAAN YANG TERDAFTAR SEBAGAI LQ-45 PERIODE AGUSTUS 2011-JANUARI 2012
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Keywords:
Internet Disclosure Index, karakteristik perusahaan
Abstract
Penelitian ini bertujuan untuk menganalisis hubungan karakteristik perusahaan dengan tingkat pengungkapan informasi sukarela di website perusahaan yang terdaftar sebagai LQ 45 periode Agustus 2011-Januari 2012. Karakteristik perusahaan yang diuji dalam penelitian ini adalah firm size, profitability, leverage, growth, international blockholder dan Auditor Big 4. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan objek penelitian berupa perusahaan yang termasuk dalam indeks LQ 45 periode Agustus 2011-Januari 2012. Secara umum, hasil penelitian ini menunjukan bahwa firm size memiliki hubungan signifikan dengan tingkat pengungkapan informasi di website. Sedangkan profitability, leverage, growth, international blockholder dan auditor Big 4 ditemukan tidak berhubungan signifikan dengan tingkat pengungkapan informasi di website.
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Allam, A., dan Andrew L. 2003. Developments in Internet Financial Reporting:Review and Analysis Across Five Developed Countries. The International Journal of Digital Accounting Research Vol. 3, No. 6, 2003, pp. 165-199.
Andrikopoulus, A., dan Nikolaos D. 2007. Financial Reporting Practices on the Internet: the Case of Companies Listed in the Cyprus Stock Exchange.
Ashbaugh, H., Karla M. J., dan Terry D. W. 1999. Corporate Reporting on the Internet. Accounting Horizons, 13(3), 241–257.
Bonson, E., dan Tomas E. 2006. Digital reporting in Eastern Europe: An empirical study.International. Journal of Accounting Information Systems, 7(4), 299–318.
Deberency, R., Glen L. G. dan Theodore J. M. 2001. Financial Reporting Web Sites: What Users Want in Terms of Form and Content. International Journal of Digital Accounting Research, 1(1), 1–23.
Deberency, R., Glen L. G., dan Asheq R. 2002. Determinants of Internet Financial Reporting. Journal of Accounting and Public Policy 21 (2002) 371–394.
Elder, R. J., Mark S. B., Alvin A. A., dan Amir A. J. 2009. Auditing and Assurance Services An integrated Approach. Singapore: Pearson Education South Asia.
Larran, M., dan Begona G. 2001. The Use of the Internet for Corporate Reporting by Spanish Companies. International Journal of Digital Accounting Research, 2(1), 53–82.
Leus, C., Dhananjay, N., Peter D. Wysocki. 2003. Earnings Management and Investor Protection: An International Comparison.
Marston, C., dan Annika P. 2004. Corporate Reporting on the Internet by German Companies. International Journal of Accounting Information Systems 5 (2004) 285–311.
Nugroho, Bhuno Agung. 2005. Strategi Jitu Memilih Metode Statistik Penelitian Dengan SPSS. Yogyakarta: Penerbit ANDI.
Oyelere, P., Fawzi L., dan Richard F. 2003. Determinant of Internet Financial Reporting by New Zealand Companies. Journal of International Financial Management and Accounting 14:1 2003.
Prabowo, R., dan Johan J. C. T. 2005. Internet Financial Reporting as a Voluntary Disclosure Practice: An Empirical Analysis of Indonesian Manufacturing Firms Using Order Logit Regression.
Puspitaningrum, D., dan Sari A. 2012. Corporate Governance Mechanism and the Level of Internet Financial Reporting: Evidence from Indonesian Companies. Procedia Economics and Finance 2 ( 2012 ) 157 – 166.
Silva, M. W., dan Theodore E. C. (2004). Determinants of Voluntary Disclosure of Financial Information On the Internet by Brazilian Firms.
Spanos, L., dan John M. 2006. Internet Corporate Reporting in Greece. European Journal of Economics, Finance and Administrative Sciences, 2006, Issue 7.
Xiao, J. Z., He Y., dan Chee W. C. 2004. The Determinants and Characteristics of Voluntary Internet-Based Disclosures by Listed Chinese Companies. Journal of Accounting and Public Policy, 23(2004), 191–225.
Published
2013-09-20
Section
Bidang Akuntansi (AK)
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