https://ak3.sarpras.unair.ac.id/assets/rekomendasi/ https://bce.unpad.ac.id/top/ https://pendfisika.ulm.ac.id/wp-content/thai/ https://sapasko.kemenpora.go.id/ https://ak3.sarpras.unair.ac.id/assets/berita/ https://lms.stmik-dci.ac.id/blog/cache/ https://elitbang.depok.go.id/user/sbo/ http://p4m.pnl.ac.id/ https://pastiberaksi.sulselprov.go.id/ https://elitbang.depok.go.id/ https://wonosari.bondowosokab.go.id/pelayanan/ slot gacor situs slot gacor pertanian.bondowosokab.go.id/ https://elitbang.depok.go.id/assets/ https://simaster.wonosobokab.go.id/obc4d/ https://cms-bpsdubm.kemenkumham.go.id/json/ https://elakip2023.slemankab.go.id/modules/obc4d/ https://kinerja.iainambon.ac.id/ https://corinnemartin.com/ https://thedevilsrejects.com/ https://www.ehazira.net/ https://henantwinespirits.com/ https://majormagnetgame.com/ https://grunkamunka.com/ https://villatente.com/ https://exper-tr.com/ https://bkd.iainambon.ac.id/assets/ https://mi.aikom.ac.id/assets/ https://www.gorevdeyukselmesinavi.com.tr/ https://bkad.bengkuluutarakab.go.id/wp-content/themes/ https://compchem.ub.ac.id/ https://pastiberaksi.sulselprov.go.id/sgacor/ https://lihtr.unair.ac.id/assets/ https://geliatairlangga.unair.ac.id/toto/ https://e-kkn.unila.ac.id/assets/ https://simlp2mv2.unm.ac.id/gacor/ https://e-kkn.unila.ac.id/gacor/ https://e-kkn.unila.ac.id/about/ https://pafirembang.com/ https://pafijaktim.org/ https://pafislawi.org/ https://pafilasem.org/ https://dinkes.bondowosokab.go.id/dinkes/x777/ https://guvenlunapark.com/ https://pafikediri.com/
PENGARUH PENGGUNAAN MEDIA SOSIAL TERHADAP TRANSPARANSI PENGUNGKAPAN INFORMASI PELAPORAN KEUANGAN | Pramestika Ariyanti Putri | Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif

PENGARUH PENGGUNAAN MEDIA SOSIAL TERHADAP TRANSPARANSI PENGUNGKAPAN INFORMASI PELAPORAN KEUANGAN

Fransiska Widya Pramestika Ariyanti Putri, agnes utari widyaningdyah

Abstract


The objective of this study was to empirically examine the effect of social media use on the disclosure transparency of financial reporting information. The design of this research was quantitative research with the data source used was in the form of annual reports listed on the Indonesia Stock Exchange (BEI) year of 2016- 2018. The object of this research was manufacturing and nonfinancial companies. The sample was selected by using purposive sampling method and proportionate stratified random sampling. The data analysis technique used was multiple regression analysis. The results of this study found that the use of social media has a positive effect on the disclosure transparency of financial reporting information. This proves that the use of social media is able to provide transparent disclosure of financial reporting information. Transparent disclosure provides a clear representation of how a company describes its organization. Ultimately, investors can have the information they need to estimate risk in making investment decisions and have longterm trust in the company

Keywords


Transparency; Disclosure of financial reporting information; Use of social media

Full Text:

PDF

References


Alfiana, Y. (2018). Pengaruh profitabilitas, leverage, proporsi dewan komisaris, ukuran kap dan ukuran perusahaan terhadap luas pengungkapan informasi sukarela laporan keuangan tahunan perusahaan sektor keuangan yang terdaftar di bursa efek indonesia. Jurnal Manajemen dan Bisnis Sriwijaya, 16(1), 15–22.

Andriyani, R., dan Mudjiyanti, R. (2017). Pengaruh tingkat profitabilitas, leverage, jumlah dewan komisaris independen dan kepemilikan institusional terhadap pengungkapan internet financial reporting (ifr) di bursa efek indonesia. Jurnal Ilmiah Akuntansi, 15(1), 67–81.

Andriyanto, R., dan Metalia, M. (2011). Perbandingan tingkat kelengkapan mandatory disclosure dan voluntary disclosure informasi akuntansi antara industri high-profile dan low-profile. Jurnal Akuntansi dan Investasi, 12(1), 15–35.

Asosiasi Penyelenggara Jasa Internet Indonesia. (2018). Penetrasi dan profil perilaku pengguna internet indonesia. Didapat dari https://apjii.or.id/ survei2018s/download/TK5oJYBSyd8iqHA2eCh4FsGELm3ubj , 7 Juni 2020, pukul 10:39 WIB

Cheung, Y. L., Jiang, P., dan Tan, W. (2010). A transparency disclosure index measuring disclosures: chinese listed companies. Journal of Accounting and Public Policy, 29(3), 259–280.

Virgiawan, I. P. Y., dan Diyanty, V. (2015). Analisis pengaruh konsentrasi kepemilikan keluarga dan internet financial reporting (ifr) terhadap asimetri informasi. Jurnal Akuntansi dan Keuangan Indonesia, 12(2), 123– 146.

Ghozali, I. (2018). Aplikasi analisis multivariate dengan program ibm spss. Yogyakarta: Universitas Diponegoro. In (Edisi 9). Semarang: Badan Penerbit Universitas Diponegoro.

Idawati, P. D. P., dan Dewi, I. G. A. D. P. (2017). Pengaruh profitabilitas dan ukuran perusahaan terhadap internet financial reporting perusahaan manufaktur di bursa efek indonesia. Forum Manajemen STIMI Handayani, 15(11), 44–45.

Jensen, M. C., dan Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.

Kartika, N. S., dan Lisdiono, P. (2012). Pengaruh indeks transparansi pengungkapan oecd dan gri terhadap nilai perusahaan. Didapat dari http://www.lib.ui.ac.id/naskahringkas/2018-09/S57041-Nadia Sonia Kartika

Kurinyepa. (2016). The impact of wide social media dissemination of disclosures on information asymmetry: a new zealand context (Disertasi Doktor, Universitas Teknologi Auckland). didapat dari http://156.62.60.45/handle/10292/10653.

Lei, L., Li, Y., & Luo, Y. (2018). Social media and voluntary nonfinancial disclosure: Evidence from twitter presence and corporate political disclosure. Journal of Information Systems, 33(2), 99–128.

Naibaho, R. (2019). Analisis tingkat pengungkapan transaksi pihak berelasi dan pengaruhnya terhadap nilai perusahaan (studi pada industri manufaktur). Accounting and Business Information Systems Journal, 2(4).

OECD. (2004). Oecd principles of corporate governance 2004. In OECD Principles of Corporate Governance 2004.

Purwanto, E., dan Wikartika, I. (2014). Analisis voluntary disclosure perusahaan telekomunikasi di bei. Jurnal Neo-Bis, 8(2), 101–115.

Putri, M. N. A., dan Azizah, D. F. (2019). Pengaruh ukuran perusahaan, leverage dan profitabilitas terhadap pelaporan keuangan melalui internet/ (internet financial reporting). Jurnal akuntansi, 72(2), 1–9.

Santoso, B. A. (2018). Tutorial & Soluasi Pengolahan Data Regresi. Catatan Budi. Setiadi, A. (2016). Pemanfaatan media sosial untuk efektifitas komunikasi. Jurnal Humaniora, 16(2).

Siboro, D. T. (2007). Hubungan good corporate governance (GCG) dengan pengungkapan laporan keuangan. Fokus Ekonomi : Jurnal Ilmiah Ekonomi, 2(2), 17–29.

Sugiyono. (2015). Metode penelitian kuantitatif kualitatif dan R&D. Bandung: Alfabeta.

Sutedja. (2006). Pengungkapan ( disclosure ) laporan keuangan sebagai upaya mengatasi asimetri informasi. Jurnal Infestasi, 3(2), 113–125.

Suwardjono. (2014). Teori akuntansi perekayasaan pelaporan keuangan, Edisi Ketiga, Yogyakarta: BPFE. In 2020

Wisnantiasri, S. N., dan Mutira, P. (2020). Corporate disclosure melalui media sosial untuk mengurangi asimetri informasi. Widyakala: Journal Of Pembangunan Jaya University, 7(1), 7–12.

Zhang, J. (2015). Voluntary information disclosure on social media. Decision Support Systems, 73, 28–36.


Refbacks

  • There are currently no refbacks.