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All Journal Edutech Equilibrium Riset Akuntansi dan Keuangan Indonesia Accounting Analysis Journal Journal of Economic Education Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Pendidikan Ekonomi & Bisnis (Edisi Elektronik) Jurnal Ekonomi dan Bisnis JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JURNAL AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Bisnis Net : Jurnal Ekonomi dan Bisnis Journal of Business, Social and Technology
Dani Rahman Hakim, Dani Rahman
Universitas Pamulang, Indonesia
Arts Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Journal : JURNAL AKUNTANSI

 1 
Pengungkapan Internet Financial Reporting Berdasarkan Reputasi Auditor dan Profitabilitas Iin Rosini; Dani Rahman Hakim
JURNAL AKUNTANSI Volume 15, Nomor 2, Juli - Desember 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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Abstract

This study aims to analyze the disclosure of internet financial reporting (IFR) based on auditors' reputation and profitability. Data panels with purposive sampling methodology are used to collecting the 204 total samples from 51 manufacturing companies whose listed on Indonesia Stock Exchange from the 2016 to 2019 period. By using the data panel regression random effect model, this study reveals that an auditor’s reputation has a positive effect on IFR. This study also finds evidence that profitability which is proxied by return on assets (ROA) has a positive effect on IFR. This study contributes to the literature especially in using the random effect regression data panel model which has been widely found in the context of Indonesian studies. This study implies the need for Indonesia’s government through the Financial Services Authority (OJK) to encourage companies to use reputable auditor services. Besides, future research is expected to use other independent variables such as the audit committee, auditor professionalism, and the company's financial characteristics in influencing IFR disclosure.
Co-Authors Agus Wahyudin Dadang Suhendar Desi Kurniawati Euis Nessia Fitri Fitri, Euis Nessia Hari Gursida Hari Gursinda Hendro Sasongko Iin Rosini N Rusnaeni Partono Thomas Rosini, Iin Siti Ratna Sari Dewi Suhendar, Dadang