The Effect of Firm Size, Listing Age, and Auditor Reputation on Internet Financial Reporting

Authors

  • Dini Wahjoe Hapsari Universitas Telkom, Indonesia
  • Yeni Jelita Jelita Universitas Telkom, Indonesia

DOI:

https://doi.org/10.37385/ijedr.v5i1.3128

Keywords:

Firm Size Listing Age, Auditor Reputation, Internet Financial Reporting

Abstract

The Monetary Associations Authority arranges clearly recorded relationship to have a site with cash related and non-monetary execution information. The component of cash related and non-monetary data on the affiliation's site is a portrayal of online monetary determining, in fact. The objective of this study was to take a gander at the concurrent and fractional impacts of business size, posting age, and supervisor notoriety on web cash related revealing. The amount of tenants in this examination contains framework locale tries that were recorded on the Indonesia Stock Trade some spot the extent of 2017 and 2021. Purposive taking a gander at was utilized as an outline framework in this review. During the five-year center around period, the model aggregated a measure of 195 bits of knowledge from 39 model affiliations. This study utilized a quantitative evaluation method. To assess the information in this study, specific unquestionable tests and board information lose the faith tests were utilized. Eviews programming adaptation 12 will be used in managing the amassed information. As shown by the review's exposures, business size, posting age, and examiner notoriety all impact web cash related determining. Partially, listing age benefits internet financial reporting, but business size and auditor reputation have minimal impact.

References

Ahmed, A. H., Burton, B. M., & Dunne, T. M. (2017). The determinants of corporate internet reporting in Egypt: an exploratory analysis. Journal of Accounting in Emerging Economies, 7(1), 35–60. https://doi.org/10.1108/JAEE-04-2015-0024

Almilia, L. S. (2009). Determining Factors of Internet Financial Reporting in Indonesia. Accounting & Taxation, 1(1), 87–99.

Ayuningtyas, D. (2019). Disuspensi & Lapkeu Disclaimer, Ini Penjelasan Bakrie Telecom. https://www.cnbcindonesia.com/market/20190531181345-17-76239/disuspensi-lapkeu-disclaimer-ini-penjelasan-bakrie-telecom

Darmayoni, D. M., & Dwirandra, A. A. N. B. (2020). Faktor – Faktor yang Berpengaruh pada Ketepatan Waktu Internet Financial Reporting Desak. E-Jurnal Akuntansi, 30(1), 56–72. https://ejournal.poltektegal.ac.id/index.php/siklus/article/view/298%0Ahttp://repositorio.unan.edu.ni/2986/1/5624.pdf%0Ahttp://dx.doi.org/10.1016/j.jana.2015.10.005%0Ahttp://www.biomedcentral.com/1471-2458/12/58%0Ahttp://ovidsp.ovid.com/ovidweb.cgi?T=JS&P

Dwiastuti, D. S., & Dillak, V. J. (2019). Pengaruh Ukuran Perusahaan, Kebijakan Hutang, dan Profitabilitas Terhadap Nilai Perusahaan. Jurnal ASET (Akuntansi Riset), 11(1), 137–146. https://doi.org/10.17509/jaset.v11i1.16841

Faisal, C. N., Diantimala, Y., & Dinaroe, D. (2021). Determinants of Corporate Internet Financial Reporting in Asia-Pacific Countries: A Cross Country Analysis. Jurnal Dinamika Akuntansi Dan Bisnis, 8(1), 27–46. https://doi.org/10.24815/jdab.v8i1.19520

Harsanti, P., Mulyani, S., & Fahmi, N. (2014). Analisis Determinan Ketepatan Waktu Corporate Internet Reporting Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Dinamika Ekonomi & Bisnis, 11(1), 32–45.

Idawati, P. D. P., & Dewi, I. G. A. R. P. D. (2017). Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Internet Financial Reporting Perusahaan Manufaktur Di Bursa Efek Indonesia. FORUM MANAJEMEN, 15(2), 86–100.

Lestari, H. S., & Chariri, A. (2013). Analisis faktor-faktor yang mempengaruhi pelaporan keuangan melalui internet (internet financial reporting) dalamwebsite perusahaan. 0–27.

Mahendri, N. W. P., & Irwandi, S. A. (2017). The effect of firm size, financial performance, listing age and audit quality on Internet Financial Reporting. The Indonesian Accounting Review, 6(2), 239. https://doi.org/10.14414/tiar.v6i2.614

Natalie, N., & Astika, I. B. P. (2016). Pengaruh Cash Holding, Bonus Plan, Reputasi Auditor,Profitabilitas dan Leverage pada Income Smoothing. E-Jurnal Akuntansi Universitas Udayana, 15(2), 943–972.

Nazar, M. R., & Fauziah, R. S. (2020). Pengaruh Profitabilitas, Jenis Industri, Danumur Listing Perusahaan Terhadap Internet Financial Reporting(Ifr). E-Proceeding of Management, 7(2), 3143–3150.

Nur, A., Pratama, A., Muchlis, S., & Wahyuni, I. (2018). Perbankan Syariah Dengan Komisaris Independen Sebagai Variabel Moderating. Jurnal Ekonomi, Keuangan Dan Perbankan Syariah, 2(1), 103–115.

Nurbaiti, A., & Yanti, S. D. M. (2022). The Influences of Company’s Growth, Cash Flow, and Debt Default on the Acceptance of Going Concern Audit Opinions. The Indonesian Journal of Accounting Research, 25(03), 359–382. https://doi.org/10.33312/ijar.622

Rizqiah, R. N., & Lubis, A. T. (2019). Penerapan Internet Financial Reporting (IFR) Pada Bank Umum Syariah Di Indonesia. Jurnal Akuntansi Dan Keuangan Islam, 5(1), 63–81. https://doi.org/10.35836/jakis.v5i1.14

Rosini, I., & Hakim, D. R. (2020). Determinan Kecenderungan Fraud Berdasarkan Aspek Akuntansi dan Moralitas?: Survei pada Industri Rumah Sakit. Keberlanjutan?: Jurnal Manajemen Dan Jurnal Akuntansi, 5(2), 172. https://doi.org/10.32493/keberlanjutan.v5i2.y2020.p172-182

Saleh, T. (2019). BEI Suspensi Saham FREN Mulai Besok. https://www.cnbcindonesia.com/market/20190214182747-17-55609/bei-suspensi-saham-fren-mulai-besok

Satwika, Y. D., & Sari, D. P. (2021). Pengaruh Ukuran Perusahaan, Umur Listing, Reputasi Auditor, Dan Kepemilikan Institusional Terhadap Kelengkapan Informasi Internet Financial Reporting. Jurnal Ilmiah Mahasiswa Akuntansi, 10(2), 70–84. https://doi.org/10.33508/jima.v10i2.3564

Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif. CV Alfabeta.

Suzan, L., & Aini, C. (2022). The Influence of Intellectual Capital and Company Size On Financial Performance ( Study on Banking Subsector Companies Listed on the Indonesia Stock Exchange in 2017-. IEOM Society International, 1556–1563.

Xiang, Y., & Birt, J. L. (2021). Internet reporting, social media strategy and firm characteristics – an Australian study. Accounting Research Journal, 34(1), 43–75. https://doi.org/10.1108/ARJ-09-2018-0154

Downloads

Published

2024-01-04

How to Cite

Hapsari, D. W., & Jelita, Y. J. (2024). The Effect of Firm Size, Listing Age, and Auditor Reputation on Internet Financial Reporting. International Journal of Economics Development Research (IJEDR), 5(1), 131–149. https://doi.org/10.37385/ijedr.v5i1.3128