* Corresponding Author
ANALISIS PENERAPAN CORPORATE INTERNET REPORTING DAN PENGARUH TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN TERDAFTAR DALAM INDEKS KOMPAS100)
https://doi.org/10.22146/abis.v9i1.64278 Ni Putu Rita Sintadevi(1*), Jogiyanto Hartono M(2)
(1) Universitas Gadjah Mada, Yogyakarta
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
Keywords
Full Text:
PDFReferences
Agustina, L. dan Suryandari, D. 2017. Financial Performance and Firm Value: Does Internet Financial Reporting Moderate the Relationship in Indonesian Manufacturing Companies? International E-journal of Advances in Social Sciences, 3(7): 263-267. Ahmed, A.H., Tahat, Y.A., Burton, B.M. dan Dunne, T.M. 2015. The Value Relevance of Corporate Internet Reporting: The Case of Egypt. Advances in Accounting, Incorporating Advances in International Accounting, 31(2): 188–196. Alali, F., and Romero, S. 2012. The Use of the Internet for Corporate Reporting in the Mercosur (Southern Common Market): The Argentina Case. Advances in Accounting, Incorporating Advances in International Accounting, 28(1): 157-167. Available at https://doi.org/10.1016/j.adiac.2012.03.009. Aly, D., Simon, J. dan Hussainey, K. 2010. Determinants of Corporate Internet Reporting: Evidence from Egypt. Managerial Auditing Journal, 25(2): 182- 202. Available at https://doi.org/10.1108/02686901011008972. Ammann, M., Oesch, D. dan Schmid, M. 2011. Corporate Governance and Firm Value: International Evidence. Journal of Empirical Finance, 18(1): 36-55. https://doi.org/10.1016/j.jempfin.2010.10.003. Ashbaugh, H., Johnstone, K.M. dan Warfield, T. D. 1999. Corporate Reporting on the Internet. Accounting Horizons, 13(3): 241-257. Available at: https://doi.org/10.2308/acch.1999.13.3.241. Bin-Ghanem, H.O. dan Ariff, A.M. 2016. Internet Financial Reporting and Firm Value: Evidence from Gulf Cooperation Council Countries. Int. J. Accounting, Auditing and Performance Evaluation, 12(3): 237-260. DOI: 10.1504/IJAAPE.2016.077891. Bokpin, G.A. 2013. Determinants and Value Relevance of Corporate Disclosure Evidence from the Emerging Capital Market of Ghana. Journal of Applied Accounting Research, 14(2): 127-146. Available at: 10.1108/09675421311291883 Botti, L., Boubaker, S., Hamrouni, A. dan Solonandrasana, B. 2014. Corporate Governance Efficiency and Internet Financial Reporting Quality. Review of Accounting and Finance, 13(1): 43-64. Boubaker, S., Lakhal, F. dan Nekhili, M. 2012. The Determinants of Web-Based Corporate Reporting in France. Managerial Auditing Journal, 27(2): 126- 155. Bowrin, A. R. 2015. Comprehensiveness of Internet Reporting by Caribbean Companies. Journal of Accounting in Emerging Economies, 5(1): 2 – 34. DOI: http://dx.doi.org/10.1108/JAEE-08-2011-0028. Bozcuk, A.E. 2012. Internet Financial Reporting: Turkish Companies Adapt to Change. Managerial Finance, 38(8): 786–800. Brigham, E.F. dan Houston, J.F. 2011. Dasar-dasar Manajemen Keuangan Terjemahan. Edisi 10. Jakarta: Salemba Empat. Chen, L.J. and Chen, S.Y. 2011. The Influence of Profitability on Firm Value with Capital Structure as The Mediator and Firm Size and Industry as Moderators. Investment Management and Financial Innovations, 8(3): 121 – 129. DOI: 10.1201/b11108-9. Chen, W., Chung, H., Hsu, T., dan Wu, S. 2010. External Financiang Needs, Corporate Governance and Firm Value. Corporate Governance: An International Review, 18(3): 234–249. Cheng, M.C. dan Tzeng, Z.C. 2011. The Effect of Leverage on Firm Value and How the Firm Financial Quality Influence on this Effect. World Journal of Management, 3(2): 30-53. Creswell, J. W. dan Creswell, J. D. 2017. Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. California: Sage Publications. Dang, H.N., Vu, V.T.T., Ngo, X.T. dan Hoang, H.T.V. 2019. Study the Impact of Growth, Firm Size, Capital Structure, and Profitability on Enterprise Value: Evidence of Enterprises in Vietnam. Journal Corp. Acct. Fin, 30(1): 144-160. Available at: https://doi.org/10.1002/jcaf.22371 Dolinsek, T., Tominc, P. dan Skerbinjek, A.L. 2014. The Determinants of Internet Financial Reporting in Slovenia. Online Information Review, 38(7): 842-860. Available at: DOI 10.1108/OIR-02-2014-0025. Elsayed, A.N. 2010. Key Determinants of the Voluntary Adoption of Corporate Internet Reporting and Its Consequence on Firm Value: Evidence from Egypt. Plymouth Business School. Available at: https://pearl.plymouth.ac.uk/handle/10026.1/343. Ettredge, M., Richardson, V. J. dan Scholz, S. 2001. The Presentation of Financial Information at Corporate Web Sites. International Journal of Accounting Information Systems, 2(3): 149–168. Financial Accounting Standard Board (FASB), 2000. Electronic Distribution of Business Reporting Information: Business Reporting Research Project, Steering Committee Report Series. Available at: www.fasb.org. Fuertes-Callen, Y. dan Cuellar-Fernandez, B. 2014. Determinants of Online Corporate Reporting in Three Latin American Markets the Role of Web Presence Development. Online Information Review, 38(6): 806-831. Gakhar, V.D. 2012. Perception of stakeholders on web-based corporate reporting practices. Journal of Advances in Management Research, 9(1): 64 – 76. Available at: http://dx.doi.org/10.1108/09727981211225653. Gandia, J. L. 2008. Determinants of Internet-base Corporate Governance Disclosure by Spanish Listed Companies. Online Information Review, 32(6):791-817. DOI: 10.1108/14684520810923944. Garay, U., Gonzales, M., Guzman, A. dan Trujillo, M.A. 2013. Internet-based Corporate Disclosure and Market Value: Evidence from Latin America. Midwest Finance Association 2013 Annual Meeting Paper. Emerging Markets Review, 17(1): 150-168. Available at http://dx.doi.org/10.2139/ssrn.2146937. Gill, A. dan Obradovich, J.D. 2012. The Impact of Corporate Governance and Financial Leverage on the Value of American Firms. International Research Journal of Finance and Economics. 91: 46 – 56. Harjito, A. dan Martono. 2012. Manajemen Keuangan. Edisi Kedua, Cetakan Pertama, Yogyakarta: Penerbit Ekonisia. Hu, Y., Chen, S., Shao, Y., dan Gao, S. 2018. CSR and Firm Value: Evidence from China. Sustainability, 10(12): 4597 - 4605. Available at https://doi.org/10.3390/su10124597. Jensen, M.C. dan Meckling, W.H. 1976. Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4): 305-360. Available at: https://doi.org/10.1016/0304-405X(76)90026-X. Kamaluarifin, W.F. 2016. The Influence of Corporate Governance and Firm Characteristic on the Timeliness of Corporate Internet Reporting by Top 95 Companies in Malaysia. Procedia Economics and Finance, 35, 156 – 165. https://doi.org/10.1016/S2212-5671(16)00020-4. Keliwon, B.K., Shukor, Z.A. dan Hassan, M.S. 2018. Internet Financial Reporting (IFR) Disclosure Position and Firm Value. Asian Journal of Accounting and Governance, 9: 111–121. http://dx.doi.org/10.17576/AJAG-2018-09-10. Kelton, A.S. dan Yang, Y.W. 2008. The Impact of Corporate Governance on Internet Financial Reporting. Journal of Accounting and Public Policy, 27(1):62-87. Available at https://doi.org/10.1016/j.jaccpubpol.2007.11.001. Kim, S., Koh, Y., Cha, J. dan Lee, S. 2015. Effects of Social Media on Firm Value for U.S. Restaurant Companies. International Journal of Hospitality Management, 49(August 2015): 40–46. Kolsi, M. C. dan Attayah, O. F. 2018. Environmental Policy Disclosures and Sustainable Development: Determinants, Measure and Impact on Firm Value for ADX Listed Companies. Corporate Social Responsibility and Environmental Management, 25(2). DOI: 10.1002/csr.1496. Krippendorff, K. (2004). Content analysis: an introduction to its methodology, 2nd Ed. California, USA: Sage Publication, Inc. La Porta, R., Lopez-De-Silanes, F., Shleifer, A. dan Vishny, R. 2002. Investor Protection and Corporate Valuation. The Journal of Finance, 57(3): 1147-1170. Available at: https://doi.org/10.1111/1540-6261.00457. Malawat, M. G. 2016. Determinants and Comparison of Internet Financial Reporting in Developing Country and Developed Country of Southeast Asia (Case Study: Property and Real Estate Industry in Indonesia and Singapore). Jurnal Ekonomi Bisnis, 21(2): 145 – 153. Mohamed, E.K.A., Oyelere, P. dan Al-Busaidi, M. 2009. A Survey of Internet Financial Reporting in Oman. International Journal of Emerging Markets, 4(1): 56–71. Available at: http://dx.doi.org/10.1108/17468800910931670. Omran, M.A. dan Ramdhony, D. 2016. Determinants of Internet Financial Reporting in African Markets: The Case of Mauritius. The Journal of Developing Areas, 50(4): 1 – 18. DOI: 10.1353/jda.2016.0150. Orens, R., Aerts, W. dan Cormier, D. 2010. Web-Based Non-Financial Disclosure and Cost of Finance. Journal of Business Finance & Accounting, 37(9-10): 1057–1093. https://doi.org/10.1111/j.1468-5957.2010.02212.x. Otoritas Jasa Keuangan Republik Indonesia. 2015. Peraturan Otoritas Jasa Keuangan nomor 8/POJK.04/2015 tentang Situs Web Emiten atau Perusahaan Publik. Puspitaningrum, D. dan Atmini, S. 2012. Corporate Governance Mechanism and The Level of Internet Financial Reporting: Evidence from Indonesian Companies. Procedia Economics and Finance, 2(2012): 157 – 166. https://core.ac.uk/download/pdf/82150312.pdf Putri, A.K., Sudarma, M., dan Purnomosidhi, B. 2016. Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Ukuran Perusahaan dan Jumlah Dewan Komisaris sebagai Variabel Pemoderasi (Studi pada Perusahaan Manufaktur yang terdaftar Bursa Efek Indonesia). Jurnal Aplikasi Manajemen, 14(2): 344 – 358. Available at: http://dx.doi.org/10.18202/jam23026332.14.2.16. Ruan, W., Tian, G. dan Ma, S. 2011. Managerial Ownership, Capital Structure and Firm Value: Evidence from China’s Civilian-run Firms. Australasian Accounting, Business and Finance Journal, 5(3): 73-92. Salvatore, D. 2011. Managerial Economics. Edisi 5. Jakarta: Penerbit Salemba Empat. Sandhu, A. dan Singh, B. 2019. Board Composition and Corporate Reporting in Internet: Indian Evidence. Journal of Financial Reporting and Accounting, 17(2): 292-319. Available at: https://doi.org/10.1108/JFRA-05-2017-0031. Sia, C.J., Brahmana, R. dan Memarista, G. 2018. Corporate Internet Reporting and Firm Performance: Evidence from Malaysia. Contemporary Economics, 12(2): 153 – 164. Available at SSRN: https://ssrn.com/abstract=3211094. Spanos, L. dan Mylonakis, J. 2006. Internet Corporate Reporting in Greece. European Journal of Economics, Finance and Administrative Sciences, Issue 7: 1 - 14. https://mpra.ub.uni-muenchen.de/id/eprint/42997. Sujoko dan Soebiantoro, U. 2007. Pengaruh Kepemilikan Saham, Leverage, Faktor Intern dan Faktor Ekstern terhadap Nilai Perusahaan. Jurnal Manajemen dan Kewirausahaan, 9(1): 41-48. Tambunan, M. C. S, Saifi, M. dan Hidayat, R. R. 2017. Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan (Studi pada Perusahaan Sub Sektor Food and Beverages yang Terdaftar di BEI Tahun 2012-2015). Jurnal Administrasi Bisnis, 53(1): 49 – 57. Trites, G. D. 1999. The Impact of Technology on Financial and Business Reporting. Toronto: Canadian Institute of Chartered Accountants. Turmin, S. Z. dan Osman, M. N. H. 2017. The Inspiration of Corporate Internet Reporting: The Perspective of Malaysian Corporations. Journal of Technology Management and Business, 4(2): 65 – 74. Weston, J.F. dan Copeland, T.E. 1992. Manajemen Keuangan Jilid II. Jakarta: Penerbit Erlangga. Williams, C.C. 2008. Toward a Taxonomy of Corporate Reporting Strategies. The Journal of Business Communication, 45(3): 232-264. https://doi.org/10.1177/0021943608317520. Wolk, H., Francis, J. R. dan Tearney, M. G. 2001. Accounting Theory: A Conceptual and Institutional Approach. Fifth Edition. South-Western College Publishing. Xiao, J. Z., Yang, H. dan Chow, C. W. 2004. The Determinants and Characteristics of Voluntary Internet-Based Disclosures by Listed Chinese Companies. Journal of Accounting and Public Policy, 23(3): 191-225. Xiao, J.Z., Dyson, R.J. dan Powell, P.L. 1996. The Impact of Information Technology on Corporate Financial Reporting: A Contingency Perspective. British Accounting Review, 28(3): 203-227. Yunarno, I. A., and Harahap, S. N. 2015. The Perception of Financial Statement Users in Indonesia towards Internet Financial Reporting (IFR). The Indonesian Journal of Accounting Research, 18(2):117-140. DOI http://doi.org/10.33312/ijar.378 Zuhroh, I. 2019. The Effects of Liquidity, Firm Size, and Profitability on the Firm Value with Mediating Leverage. The 2nd International Conference on Islamic Economics, Business, and Philanthropy (ICIEBP) Theme: “Sustainability and Socio Economic Growth”, KnE Social Sciences, pp: 203–230. DOI 10.18502/kss.v3i13.4206 https://knepublishing.com/index.php/KnE-Social/article/view/4206/8644
DOI: https://doi.org/10.22146/abis.v9i1.64278
Article Metrics
Abstract views : 1482
| 
views : 2751
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.
______________________________________________________________________________________________________
2302 - 1500