PENGARUH INTERNET FINANCIAL REPORTING (IFR), PENERAPAN EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) DAN INTEGRATED REPORTING (IR) TERHADAP ASIMETRI INFORMASI DENGAN CORPORATE GOVERNANCE (CG) SEBAGAI VARIABEL MODERATING ( Studi Kasus Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index 70 (JII 70) Tahun 2020-2022)

Amalia, Isna (2024) PENGARUH INTERNET FINANCIAL REPORTING (IFR), PENERAPAN EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) DAN INTEGRATED REPORTING (IR) TERHADAP ASIMETRI INFORMASI DENGAN CORPORATE GOVERNANCE (CG) SEBAGAI VARIABEL MODERATING ( Studi Kasus Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index 70 (JII 70) Tahun 2020-2022). Other thesis, IAIN SALATIGA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Internet Financial Reporting, Penerapan Extensible Business Reporting Language (XBRL) dan Integrated Reporting terhadap Asimetri Informasi dengan Corporate Governance sebagai variabel moderating pada perusahaan yang terdaftar di JII 70 Tahun 2020-2022. Jenis penelitian ini adalah kuantitatif dengan data sekunder yang diperoleh dari Annual Report website masing-masing perusahaan. Sampel pada penelitian ini berjumlah 35 perusahaan yang dipilih dengan menggunakan purposive sampling. Metode analisis yang digunakan pada penelitian ini adalah uji deskriptif, uji stasioner, uji regresi data panel, uji R2, uji F, uji T dan uji asumsi klasik yang diolah menggunakan alat analisis Eviews 12. Hasil penelitian menunjukkan bahwa variabel internet financial reporting berpengaruh negatif dan tidak signifikan terhadap asimetri informasi, penerapan extensible business reporting language (XBRL) berpengaruh negatif signifikan terhadap asimetri informasi, sedangkan integrated reporting berpengaruh positif signifikan terhadap asimetri informasi. Berdasarkan pada uji Moderating Regression Analysis (MRA) menunjukkan bahwa corporate governance dapat memoderasi pengaruh integrated reporting terhadap asimetri informasi, tetapi corporate governance tidak mampu memoderasi pengaruh internet financial reporting dan extensible business reporting language (XBRL) terhadap asimetri informasi.

Item Type: Thesis (Other)
Subjects: Ilmu Ekonomi,Politik, Sosial, Budaya dan Pertahanan Negera > Ilmu Ekonomi
Depositing User: Unnamed user with email bimoharyosetyoko@iainsalatiga.ac.id
Date Deposited: 21 Jun 2024 18:26
Last Modified: 21 Jun 2024 18:26
URI: http://e-repository.perpus.uinsalatiga.ac.id/id/eprint/20598

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