THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON INTERNET FINANCIAL REPORTING (Study on Financial Sector Banking Sub-Sector Listed in the Indonesia Stock Exchange (IDX) from 2013 to 2020

Authors

  • Ferina Nurlaily Universitas Brawijaya
  • Nur Aini Hana Pratiwi - Universitas Brawijaya

DOI:

https://doi.org/10.21776/ub.profit.2022.-16.01.3

Keywords:

Corporate Governance, Internet Financial Reporting, Banking Sub-Sector, Indonesia

Abstract

This study determines the effect of Good Corporate Governance on Internet Financial Reporting (IFR) in banking companies in Indonesia. Sample research consists of 5 banks listed on the IDX during 2013-2020. This study uses the IFR as the dependent variable, and the independent variable consists of managerial ownership, independent commissioner, the frequency of the audit committee meeting, and the competency of the audit committee. An Explanatory Research is implemented in this study with multiple linear regression analysis. Research finding indicates that partially the independent commissioner and the competence of the audit committee deliver significant effect on the disclosure of IFR, while managerial ownership and the frequency of the audit committee meeting give an otherwise result.                                                          Keywords: Banking Companies, Competency of Audit Committee, Frequency of The Audit Committee Meeting, Independent Commissioner Managerial Ownership, Internet Financial Reporting.

References

ACGA. 2021. CG WATCH.

https://www.acga-asia.org/cgwatch.php.

Almilia, Luciana Spica. 2008. Faktor-Faktor yang Mempengaruhi Pengungkapan Sukarela Internet Financial Sustainability Reporting. Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 Desember 2008.

Andriyani, Riyan. dan Mudjiyanti, Rina. 2017. Pengaruh Tingkat Profitabilitas, Leverage, Jumlah Dewan Komisaris Independen dan Kepemilikan Institusional Terhadap Pengungkapan Internet Financial Reporting (IFR) di Bursa Efek Indonesia. KOMPARTEMEN, Vol. XV No.1, Maret 2017.

Anna, Yane Devi. 2012. Perkembangan Pengguna Internet Financial Reporting di Negara-Negara Asia. Jurnal Akuntansi. No 350.

APJII. 2021. Laporan Survei Internet APJII. https://apjii.or.id/survei.

Cheng, A. Lawrence, S dan Coy, D. 2000. Measuring the Quality of Corporate Financial Websites: A New Zealand Study. Paper presented at the 12th Asian-Pacific Conference on International Accounting Issues – Beijing.

Cornier, D., M.J. Ledoux, dan M. Magnan. 2009. “The Use of Websites as a Disclosure Platform for Corporate Performance”. International Systems, Vol. 10, No. 1, Halaman 1-24.

Effendi, Muh Arief. 2016. The Power Of Good corporate governance: Teori dan Implementasi. Jakarta Selatan: Penerbit Salemba Empat.

Eng L. L. dan Y. T. Mak. 2003. “Corporate governance and voluntary disclosure, “Journal of Accounting and Public Policy, vol. 22, pp. 325-345.

Kasmir. 2014. Analisis Laporan Keunagan. Cetakan Keenam. PT. Raja Grafindo. Jakarta.

Kelton, Andrea S. dan Yang, Y. W. 2008. The impact of Corporate Governance on Internet Financial Reporting. Journal of Accounting and Public Policy, 27: 62-87.

Khairunnisa, Nani. Herawati. Rahmawati, Novia. 2015. Pengaruh Profitabilitas, Leverage, Kepemilikan Publik Dan Kompetensi Komite Audit Terhadap Ketepatan Waktu Corporate Internet Reporting (CIR) (Studi Empiris Pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2010 - 2014).

LPPI. 2020. Praktik GCG : Masih dalam tren pemburukan. https://lppi.or.id/site/assets/files/1036/riset__praktik_gcg__masih_dalam_tren_premburukan.pdf

Peraturan Otoritas Jasa Keuangan Nomor 8/POJK.04/2015 tentang Situs Web Emiten atau Perusahaan Publik.

Peraturan Otoritas Jasa Keuangan No. 7/POJK.04/2018 tentang Penyampaian Laporan Melalui Sistem Pelaporan

Elektronik 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: 157-166.

Rahadhian, Aditya. Septiani, Aditya. 2014. Analisis Pengaruh Mekanisme Corporate Governance terhadap Tingkat Pengungkapan Internet Corporate. Diponegoro Journal of Accounting. Volume 3, Nomor 4, Tahun 2014, Halaman 1-12.

Sayidah, Nur. Nurhayati. Handayani, Alberta Esti. 2016. Corporate Governance dan Internet Financial Reporting: Jurnal Akuntansi Multiparadigma (JAMAL), Vol. 7. No. 3. Hal: 491-503.

Sutedi, Adrian. 2012. Good Corporate Governance. Jakarta: Sinar Grafika

Downloads

Published

2022-01-03

Issue

Section

Articles