Abstract
This study shows the empirical evidence whether there are influences on company size, profitability, and auditor reputation on the disclosure of website-based financial reporting and also those not based on company websites in 2016. This study uses data from all non-financial companies listed on the Indonesia Stock Exchange (IDX) 2016. The testing of research data using logistic regression analysis. The results showed that partially the profitability variable, type of company, and auditor reputation had significant and significant effect on IFR (Internet Financial Reporting), while the firm size variable did not affect non-financial companies listed on the Indonesia Stock Exchange. Opportunities for non-financial companies that implement IFR are greater than companies that do not implement IFR, this reason supports that the existence of the internet through IFR has been widely used to expand business networks in each business entity through the company's website compared to companies that have not implemented it.
Highlights
This study shows the empirical evidence whether there are influences on company size, profitability, and auditor reputation on the disclosure of website-based financial reporting and also those not based on company websites in 2016
The results showed that partially the profitability variable, type of company, and auditor reputation had significant and significant effect on IFR (Internet Financial Reporting), while the firm size variable did not affect nonfinancial companies listed on the Indonesia Stock Exchange
“The Determinants and Characteristics of Voluntary Internet Based Disclosures by Listed Chinese Companies,” Journal of Accounting and PublicPolicy 23, (2004), pp. 191-225. Zuhrotun, (2006) ‘Keinformatifan Laba di Pasar Obligasi dan Saham: Uji Liquidation Option Hypothesis”, eMarketer .co.id, www.idx.co.id
Summary
Abstrak Penelitian ini memperlihatkan bukti empiris apakah terdapat pengaruh atas ukuran perusahaan, profitabilitas, dan reputasi auditor terhadap pengungkapan pelaporan keuangan berbasis website dan juga yang tidak berbasis website perusahaan tahun 2016. Penelitian ini menggunakan data seluruh perusahaan non keuangan yang terdaftar dalam Bursa Efek Indonesia (BEI) tahun 2016. Pengujian data penelitian menggunakan analisis regresi logistik. Hasil penelitian menunjukkan bahwa secara parsial variabel profitabilitas, tipe perusahaan, dan reputasi auditor berpengaruh dan signifikan terhadap IFR (Internet Financial Reporting), sedangkan variabel ukuran perusahaan tidak berpengaruh pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia. Peluang untuk perusahaan non keuangan yang menerapkan IFR lebih besar daripada perusahaan-perusahaan yang tidak menerapkan IFR, alasan ini mendukung bahwa keberadaan internet melalui IFR telah banyak dimanfaatkan guna memperluas jaringan bisnis dalam setiap entitas bisnis melalui website perusahaan dibanding perusahaan yang belum menerapkannya. Kata Kunci : laporan keuangan terintegrasi internet, Regresi Logistik, Bursa Efek Indonesia
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