FORWARD-LOOKING INFORMATION DISCLOSURE: ASPEK CORPORATE ATTRIBUTE (Studi Kasus Pada Perusahaan Manufaktur Di BEI Periode 2020-2022)
Keywords:
Forward-Looking Information Disclosure, Female Director, Leverage, Ukuran Perusahaan, Ownership Diffusion
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh female director, leverage, ukuran perusahaan, dan ownership diffusion terhadap forward-looking information disclosure pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Teknik pengambilan sampel menggunakan purposive sampling, sehingga didapat 135 sampel yang telah memenuhi kriteria sebagai unit observasi. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian memberikan bukti empiris bahwa female director dan ukuran perusahaan berpengaruh terhadap forward-looking information disclosure. Sedangkan leverage dan ownership diffusion tidak berpengaruh terhadap forward-looking information disclosure.
References
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Enache, L., & Hussainey, K. (2020). The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance. Review of Quantitative Finance and Accounting, 54. https://doi.org/10.1007/s11156-019-00794-8
Fatmawati, R., Astuti, D. W., & Suhardjanto, D. (2018). PERAN CORPORATE GOVERNANCE DALAM MENINGKATKAN VOLUNTARY DISCLOSURE. https://api.semanticscholar.org/CorpusID:169794572
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Freeman, R., & Mcvea, J. (2001). A Stakeholder Approach to Strategic Management. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.263511
Frías-Aceituno, J.-V., Rodríguez‐Ariza, L., & García‐Sánchez, I. (2013). The Role of the Board in the Dissemination of Integrated Corporate Social Reporting. Corporate Social Responsibility and Environmental Management, 20, 219–233. https://api.semanticscholar.org/CorpusID:167862997
Ghozali, I. (2016). Aplikasi analisis multivariete dengan program IBM SPSS 23.
Harjoto, M., Laksmana, I., & Lee, R. (2015). Board Diversity and Corporate Social Responsibility. Journal of Business Ethics, 132(4), 641–660. http://www.jstor.org/stable/24703556
Harmoni, A. (2013). Stakeholder-Based Analysis of Sustainability Report: A Case Study on Mining Companies in Indonesia. In 204 INTERNATIONAL CONFERENCE ON EURASIAN ECONOMIES.
Hassanein, A., & Hussainey, K. (2015). Is forward-looking financial disclosure really informative? Evidence from UK narrative statements. International Review of Financial Analysis, 41, 52–61. https://doi.org/https://doi.org/10.1016/j.irfa.2015.05.025
Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1–3), 405–440. https://EconPapers.repec.org/RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440
Heriani, N., & Setiawan, A. (2017). GENDER DAN RISIKO – PENGGUNAAN INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN. https://api.semanticscholar.org/CorpusID:210768598
Hutagalung, F. D., Tanjung, A. R., & Basri, Y. M. (2018). PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN PUBLIK, INVESTMENT OPPORTUNITY SET (IOS) DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA: VOLUNTARY DISCLOSURE SEBAGAI VARIABEL INTERVENING. https://api.semanticscholar.org/CorpusID:169691704
Imelda, E., Oktavia, E., & Cindy, D. N. (2022). DETERMINAN FORWARD-LOOKING DISCLOSURE PADA PERUSAHAAN MANUFAKTUR.
Inchausti, B. G. (1997). The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. European Accounting Review, 6(1), 45–68. https://doi.org/10.1080/096381897336863
Jensen, M. C. (1982). Discussion of Corporate Financial Reporting: A Methodological Review of Empirical Research. Journal of Accounting Research, 20, 239–244. https://doi.org/10.2307/2674683
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X
Kent, P., & Ung, K. (2003). Voluntary Disclosure of Forward-Looking Earnings Information in Australia. Australian Journal of Management, 28(3), 273–285. https://doi.org/10.1177/031289620302800303
Kılıç, M., & Kuzey, C. (2018). Determinants of forward-looking disclosures in integrated reporting. Managerial Auditing Journal, 33(1), 115–144. https://doi.org/10.1108/MAJ-12-2016-1498
Kusumawati, E., & Fauziah, F. F. (2020). PENGARUH LIKUIDITAS, LEVERAGE, DEWAN KOMISARIS INDEPENDEN, KINERJA LINGKUNGAN, DAN KEPEMILIKANSAHAM PUBLIK TERHADAP PENGUNGKAPANCORPORATE SOCIAL RESPOSIBILITY (Studi Empiris pada Perusahaan Sektor Pertanian dan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2013-2018).
La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. (2000). Investor protection and corporate governance. Journal of Financial Economics, 58(1), 3–27. https://doi.org/https://doi.org/10.1016/S0304-405X(00)00065-9
Linsley, P. M., & Shrives, P. J. (2006). Risk reporting: A study of risk disclosures in the annual reports of UK companies. The British Accounting Review, 38(4), 387–404. https://doi.org/10.1016/J.BAR.2006.05.002
Malone, D., Fries, C., & Jones, T. (1993). An Empirical Investigation of the Extent of Corporate Financial Disclosure in the Oil and Gas Industry. Journal of Accounting, Auditing & Finance, 8(3), 249–273. https://doi.org/10.1177/0148558X9300800306
Messier, W. F., Glover, S. M., & Prawitt, D. F. (2006). Auditing & Assurance Services: A Systematic Approach (5th ed.). McGraw-Hill Irwin.
Moreno, A., & Casasola, A. (2015). A Readability Evolution of Narratives in Annual Reports: A Longitudinal Study of Two Spanish Companies. Journal of Business and Technical Communication, 30(2), 202–235. https://doi.org/10.1177/1050651915620233
Mujiyono, & Nany, M. (2010). PENGARUH LEVERAGE, SAHAM PUBLIK, SIZE DAN KOMITE AUDIT TERHADAP LUAS PENGUNGKAPAN SUKARELA. Jurnal Dinamika Akuntansi, 2. https://api.semanticscholar.org/CorpusID:154991603
Novia, I., Lukviarman, N., & Setiany, E. (2021). PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN FORWARD-LOOKING INFORMATION. Jurnal Akuntansi Dan Bisnis, 21, 190–210.
Nuswandari, C. (2009). Pengungkapan Pelaporan Keuangan dalam Perspektif Signalling Theory. Kajian Akuntansi, 1(1).
O’Dwyer, B. (2002). Managerial perceptions of corporate social disclosure. Accounting, Auditing & Accountability Journal, 15(3), 406–436. https://doi.org/10.1108/09513570210435898
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Published
2024-08-11
How to Cite
Rais Alhakim Karismatulloh, & Dewita Puspawati. (2024). FORWARD-LOOKING INFORMATION DISCLOSURE: ASPEK CORPORATE ATTRIBUTE (Studi Kasus Pada Perusahaan Manufaktur Di BEI Periode 2020-2022). Journal of Social and Economics Research, 6(1), 1796-1810. https://doi.org/10.54783/jser.v6i1.459
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Articles
