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


Tujuan – Penelitian ini bertujuan untuk menguji perbedaan tingkat pengungkapan informasi perusahaan di antara sektor industri; dan menguji pengaruh tingkat pengungkapan informasi perusahaan terhadap nilai perusahaan dengan ukuran perusahaan, profitabilitas, dan leverage sebagai variabel kontrol. Desain/Metodelogi – Penelitian ini menggunakan pendekatan kuantitatif dengan metode korelasional. Pengungkapan informasi perusahaan dilakukan dengan analisis konten kuantitatif melalui observasi secara sistematis pada situs web perusahaan, menggunakan 78 item checklist. Teknik dokumentasi digunakan untuk mengumpulkan data harga saham dan laporan keuangan perusahaan tahun 2018, serta diikuti dengan perhitungan rasio-rasio Tobin’s Q, profitabilitas, dan leverage. Data diperoleh melalui situs web masing-masing perusahaan dan Bursa Efek Indonesia dalam kurun waktu Februari 2020 hingga Mei 2020. Uji komparatif dilakukan dengan independent t-test, analisis varians, dan analisis covarians. Korelasi parsial digunakan untuk menganalisis korelasi yang melibatkan variabel kontrol. Temuan – Penelitian ini menemukan tingkat pengungkapan informasi perusahaan yang terdaftar dalam indeks Kompas100 termasuk kategori menengah. Tingkat pengungkapan informasi diantara sektor-sektor usaha juga menunjukkan perbedaan yang tidak signifikan. Tingkat pengungkapan informasi perusahaan yang dikontrol dengan ukuran perusahaan, profitabilitas, dan leverage menunjukkan pengaruh yang tidak signifikan terhadap nilai perusahaan.

Keywords


corporate internet reporting;firm value;size;profitability;leverage.

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References

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DOI: https://doi.org/10.22146/abis.v9i1.64278

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