CORPORATE GOVERNANCE DAN INTERNET FINANCIAL REPORTING

Nur Sayidah, Nur Hayati, Alberta Esti Handayani

Abstract


Abstrak: Corporate Governance dan Internet Financial Reporting. Penelitian ini bertujuan menguji pengaruh kualitas corporate governance terhadap internet financial reporting dengan variabel kontrol ukuran perusahaan dan profitabilitas. Variabel kontrol ukuran perusahaan diukur dengan total aset dan profitabilitas diukur dengan ROE. Teknik pengambilan sampel menggunakan purposive sampling sebanyak 24 perusahaan dengan kriteria terdaftar dalam survei IICG dengan  skor CGPI 2012, mempunyai website dan menerbitkan laporan keuangan 2011. Teknik analisis menggunakan  regresi linier berganda. Hasil penelitian menunjukkan internet financial reporting dipengaruhi oleh kualitas corporare governance tetapi tidak dipengaruhi oleh ukuran perusahaan dan profitabilitas.

Abstract: Corporate Governance and Internet Financial Reporting. This study aimed to test influence of corporate governance quality to internet financial reporting which is firm size and profitabilitas as variable control. Firm size is measured by total asset and profitability is measured by ROE. Sampling technique uses purposive sampling and employs 24 firms that listed on IICG survey with CGPI 2012 scores, having website and disclose financial reporting 2011. Data were analyzed with multiple linear regression. Results show that internet financial reporting is affected by corporate governance.  


Keywords


corporate governance; internet financial reporting; pengungkapan

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