所有权和控制权对互联网财务报告的影响

IF 2.9 3区 管理学 Q2 BUSINESS, FINANCE Journal of Contemporary Accounting & Economics Pub Date : 2022-01-27 DOI:10.20885/jca.vol3.iss3.art3
Gregorius Gunawan, I. Sanjaya
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引用次数: 1

摘要

本研究的目的是实证研究所有权(管理层所有权和机构所有权)和控制权(独立专员人数、审计委员会会议频率和审计委员会能力)对互联网财务报告(IFR)的影响。本研究以2015-2019年在印尼证券交易所(BEI)上市的制造业公司为研究对象。本研究使用了二手数据,即通过公司网站访问的年度财务报表。创业年限为200年,共有40家公司,研究年限为5年。因变量为IFR,对得分最高的54分网站的内容进行分析。自变量是管理层所有权、机构所有权、独立委员人数、审计委员会会议次数、审计委员会能力。结果表明,机构所有权、审计委员会会议频率和审计委员会胜任能力对财务报告收益率有显著的正向影响。然而,机构所有权对IFR有负面影响。同时,独立专员的数量对互联网财务报告没有影响。
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Impact of ownerships and control on internet financial reporting
The objective of this study is to empirically investigate the impacts of ownerships (managerial ownership and institutional ownership) and control (number of independent commissioners, frequency of audit committee meeting, and audit committee competence) on Internet Financial Reporting (IFR). This study was conducted on manufacturing companies listed at the Indonesian Stock Exchange (BEI) in 2015-2019. This study used secondary data, namely annual financial statements which were accessed through the companies’ websites. The firm years counted 200 with 40 companies and 5 years of research duration. The dependent variable is IFR which analyzed the contents of the websites with the maximum score of 54. The independent variables are managerial ownership, institutional ownership, number of independent commissioners, frequency of audit committee meeting, and competence of audit committee. The results show that institutional ownership, frequency of audit committee meeting, and audit committee competence have significantly and positively influences on IFR. However, institutional ownership negatively affects IFR. Meanwhile, number of independent commissioners does not influence internet financial reporting.
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来源期刊
CiteScore
6.00
自引率
3.00%
发文量
24
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