ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTERNET FINANCIAL REPORTING PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX

Novita Hestiani, Dian Filianti

= http://dx.doi.org/10.20473/vol8iss20213pp264-274
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Abstract


ABSTRAK

Perkembangan internet yang cepat memudahkan untuk menyebarkan informasi perusahaan kepada publik, pelaporan secara internet melaui website perusahaan yang sering disebut Internet Financial Reporting (IFR). IFR dapat membantu mengurangi agency cost terkait biaya penyebarluasan informasi berbentuk cetakan. IFR juga membantu menyebarkan informasi mengenai keunggulan-keunggulan perusahaan untuk memudahkan investor mengambil keputusan dan menarik investor baru. Penelitian ini memiliki tujuan untuk memberikan bukti secara empiris mengenai pengaruh Profitabilitas, Jenis Industri, Firm Size, Reputasi Auditor terhadap Internet Financial Reporting (IFR). Sampel dalam peneltian ini sebanyak 30 perusahaan yang terdaftar di Jakarta Islamic Index tahun 2019. Teknik analisis data pada penelitian ini adalah  uji analisis regresi berganda. Dalam penelitian ini mengungkapkan hasil bahwa variabel Firm Size dan Reputasi Auditor menunjukkan hasil yang positif dan signifikan. Sedangkan Profitabilitas dan Jenis Industri tidak terbukti memiliki hasil yang signifikan.

Kata kunci: Profitabilitas, Jenis Industri, Firm Size, Reputasi Auditor, Internet Financial Reporting.

 

ABSTRACT

The rapid development of the internet makes it easy to disseminate company information to the public, reporting on the internet through the company's website which is often called Internet Financial Reporting (IFR). IFR can help reduce agency costs related to the cost of disseminating printed information. IFR also helps disseminate information about the advantages of the company to make it easier for investors to make decisions and attract new investors. This study aims to provide empirical evidence regarding the effect of Profitability, Industry Type, Firm Size, Auditor Reputation on Internet Financial Reporting (IFR). The samples in this study were 30 companies registered in the Jakarta Islamic Index in 2019. The data analysis technique in this study was multiple regression analysis. In this study, the results reveal that the Firm Size and Auditor Reputation variables show positive and significant results. Meanwhile, the profitability and type of industry are not proven to have significant results.

Keywords: Profitability, Type of Industry, Firm Size, Auditor Reputation, Internet Financial Reporting.


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