ANALISIS PERBEDAAN KETEPATAN WAKTU INTERNET FINANCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Abstract

Tujuan dari penelitian ini adalah untuk membuktikan ketepatan waktu Internet Financial Reporting (IFR) berdasarkan karakteristik perusahaan dan mekanisme corporate governance pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI). Variabel karakteristik perusahaan diukur berdasarkan ukuran perusahaan, umur listing perusahaan, tingkat profitabilitas, tingkat leverage, dan tingkat likuiditas. Variabel mekanisme corporate governance diukur dengan kepemilikan manajerial, kepemilikan institusional, dan jumlah komisaris. Sampel penelitian adalah sebanyak 115 perusahaan manufaktur yang terdaftar pada BEI tahun 2011. Metode analisis data menggunakan Mann-Whitney U Test. Hasil penelitian menunjukkan terdapat perbedaan ketepatan waktu internet financial reporting berdasarkan karakteristik ukuran perusahaan, umur listing perusahaan, kepemilikan manajerial. Sementara itu variabel profitabilitas perusahaan, tingkat leverage perusahaan, tingkat likuiditas perusahaan, kepemilikan institusional, dan jumlah dewan komisaris tidak terdapat perbedaan ketepatan waktu internet financial reporting.

The objective of this research is to investigate the timeliness of internet financial reporting (IFR) based on firm characteristics and mechanisms of corporate governance in manufacturing companies listed on Indonesia Stock Exchange (BEI). Variables of firm characteristic are firm size, age of company listing, profitability, leverage, and liquidity. The mechanism of corporate governance variables are managerial ownership, institutional ownership, and the number of commissioners. The study collected data from 115 manufacturing companies listed on BEI in 2011. Data analysis used in this research is Mann-Whitney U Test. The results indicate that there are differences in the timeliness of internet-financial reporting based on firm size, age of company listings, and managerial ownership. The study could not provide enough evidence that there is significant difference of internet-financial reporting timeliness based on companies’ profitability, leverage, liquidity, institutional ownership, and the number of commissioners.