Pengaruh Corporate Governance Terhadap Pelaporan Online Informasi Strategik Pada Perusahaan Yang Terindeks LQ45
Abstract
This study aims to examine corporate governance mechanism on online reporting of strategic information. To carry out this study, some of the company’s specific characteristics are used as control variables such as firm size, firm complexity, risk level and profitability. The sample of this research is taken from a company indexed LQ45 in Indonesia Stock Exchange. Hypothesis tested by using cross sectional data with multiple regression. The result show that audit committe are positively assosiated with strategic information online reporting. The frequency of meeting of the board of directors and the size of the auditor that include the big four or local has no effect on the online reporting strategic information. The proportion of independent non-executive directors shows a negative direction in terms of online reporting of strategic information.
Keywords: Corporate governance, Online Reporting, Audit Committee
JEL Classification:M41, G30
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References
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Kaihatu, T. S., (2006). “Good corporate governance dan penerapannya di Indonesia”, Jurnal Manajemen dan Kewirausahaan, vol. 8 (1):1-9
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Lestari, Hanny Sri dan Anis Chariri. (2007). “Analisis Faktor-Faktor yang Mempengaruhi Pelaporan Keuangan melalui Internet (Internet Financial Reporting) dalam Website Perusahaan”. Fakultas Ekonomi Universitas Diponegoro.
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Puspitaningrum, Atmini, (2012),”Corporate governance mechanism and the level of internet financial reporting: Evidence from Indonesian companies” Procedia Economics and Finance, Vol.2 157 – 166
Santema, S., Hoekert, M., Van De Rijt, J & Van Oijen, A. (2005) “Strategy disclosure in annual reports across Europe: a study on differences between five countries” European Business Review, Vol 17:352-366
Uyar, Ali. (2012) "Determinants of corporate reporting on the internet: An analysis of companies listed on the Istanbul Stock Exchange (ISE)", Managerial Auditing Journal, Vol. 27 (1): 87 - 104
Xiao J.Z., Yang H. & Chow C.W. (2004) “The determinants and characteristics of voluntary internet-based disclosure by listed Chinese companies” Journal of Accounting and Public Policy, Vol. 23 (1): 191-225
Agboola, Ayodeji Akinlolu and Salawu, Mary Kehinde. (2012) “The Determinants of Internet Financial Reporting: Empirical Evidence from Nigeria”. Research Journal of Finance and Accounting. Vol 3, no. 11
Agustia, Dian. (2013) “Pengaruh faktor good corporate governance, free cash flow, dan leverage terhadap manajemen laba”, Jurnal Akuntansi dan Keuangan, Vol 15 (1): 27-42
Ajinkya, B., Bhojraj, S. & Sengupta, P. (2005) “The association between outside directors, institutional investors and the properties of management earnings forecasts”, Journal of Accounting Research, Vol 43(3): 343-375
Almilia, L.S. (2008). Faktor-faktor yang mempengaruhi pengungkapan sukarela: internet financial and sustainability reporting, Jurnal Akuntansi and Auditing Indonesia, Vo.12 (2).
Boubaker, S. Lakhal, F. & Nekhili, M. (2011) “The Determinants of web-based corporate reporting in France”, Managerial Auditing Journal, Vol. 27 (2):126-155
Chen, C.JP & Jaggi, B (2000) “Association between non excecutive directors, family control and financial disclosure in Hongkong” Journal of Accounting and public Policy, Vol 19 (2):95-125.
Cheng, E.C.M & Courteney, S.M (2007) “Board composition, regulatory regime, and coluntary disclosure” The International Journal of Accounting, Vol 41 (2): 262-289
Doaa Aly, Jon Simon, Khaled Hussaeiny, (2010) “Determinants of corporate internet reporting: evidence from Egypt” Managerial Auditing Journal, Vol 25 (2): 182-202
Eng, L.L., & Mak, Y.T., (2003). Corporate governance and voluntary disclosure, Journal of accounting and public policy, Vol.22, 325-345.
Garcia Sanchez, Isabel-Maria., Domiguez, L.R. & Alvarez, I.G. (2011) “corporate governance and strategic information on the internet: a study of Spanish listed companies” Accounting, Auditing & Accountability Journal, Vol. 24 (4): 471-501
Handayani, E. &Almilia, L.S., (2013). Internet financial reporting: studi komparasi perusahaan manufaktur yang terdaftar di Bursa efek Indonesia dan Bursa efek Malaysia, Jurnal bisnis dan Ekonomi, Vol 20 (2).
Hassan, Y.K. (2014) “Board Characteristics, Audit Committee Characteristics, and Audit Fees: Evidence from Jordan” International Business Research, Vol.7 (12):98-110
Hassan, M.K. (2015) “Corporate governance, audit committee and the internet reporting of strategi information by UAE non Financial Listed firms” Accounting and Management Information System, Vol. 14 (3): 508-545
Hashim, M.F., Nawawi, A., &Salin, A., (2014). Determinant of strategic information disclosure –Malaysian evidence, International journal of business and society, Vol 15(3), 547-572.
Kaihatu, T. S., (2006). “Good corporate governance dan penerapannya di Indonesia”, Jurnal Manajemen dan Kewirausahaan, vol. 8 (1):1-9
Kelton, A.S. and Yang, Y., (2008). “The impact of corporate governance on Internet financial reporting” Journal of Accounting and Public Policy, Vol.27 (1); 62-87
Lestari, Hanny Sri dan Anis Chariri. (2007). “Analisis Faktor-Faktor yang Mempengaruhi Pelaporan Keuangan melalui Internet (Internet Financial Reporting) dalam Website Perusahaan”. Fakultas Ekonomi Universitas Diponegoro.
Niken, Anamukti, Pupung Purnamasari dan Harliano Utomo. (2015). Pengaruh Audit Internal Pengendalian Intern dan Komite Audit terhadap Pelaksanaan Good Corporate Governance. Prosiding Penelitian SPeSIA. Hal 278-286
Puspitaningrum, Atmini, (2012),”Corporate governance mechanism and the level of internet financial reporting: Evidence from Indonesian companies” Procedia Economics and Finance, Vol.2 157 – 166
Santema, S., Hoekert, M., Van De Rijt, J & Van Oijen, A. (2005) “Strategy disclosure in annual reports across Europe: a study on differences between five countries” European Business Review, Vol 17:352-366
Uyar, Ali. (2012) "Determinants of corporate reporting on the internet: An analysis of companies listed on the Istanbul Stock Exchange (ISE)", Managerial Auditing Journal, Vol. 27 (1): 87 - 104
Xiao J.Z., Yang H. & Chow C.W. (2004) “The determinants and characteristics of voluntary internet-based disclosure by listed Chinese companies” Journal of Accounting and Public Policy, Vol. 23 (1): 191-225
Published
2018-12-29
How to Cite
Azmi, Z., & Murialti, N. (2018). Pengaruh Corporate Governance Terhadap Pelaporan Online Informasi Strategik Pada Perusahaan Yang Terindeks LQ45. Jurnal Akuntansi Dan Ekonomika, 8(2), 143-152. Retrieved from https://ejurnal.umri.ac.id/index.php/jae/article/view/1122
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Articles
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