Ownership Structures Badan Usaha Milik Negara : Internet Financial Reporting

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DOI:

https://doi.org/10.35143/jakb.v12i2.3352

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Ownership Structures berupa Public Ownership, State Ownership, Outside Ownership, dan Foreign Ownership  terhadap Internet Financial Reporting (IFR) pada 19 perusahaan Badan Usaha Milik Negara (BUMN) dan terdaftar di Bursa Efek Indonesia periode 2014-2018. Peneliti menambahkan variabel kontrol yaitu opini audit, profitabilitas, ukuran perusahaan, jenis industri dan umur listing pada penelitian ini. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Pengujian hipotesis (t-hitung; sig) menunjukkan bahwa State Ownership (-2,611; 0,011), Public Ownership (-3,296;0,011) memiliki pengaruh negatif signifikan terhadap Internet Financial Reporting sementara Outside Ownership (0,461:0,646) dan Foreign Ownership (-0,837;0,405) tidak berpengaruh terhadap Internet Financial Reporting, hanya profitabilitas (2,303;0,024) memiliki pengaruh positif signifikan terhadap IFR, variabel control lainnya tidak berpengaruh. Hasil menunjukkan R square sebesar 25,4%, dan anova (F-hitung; sig), (3,063;0,003). Kata kunci: Public Ownership, State Ownership, Outside Ownership, Foreign  Ownership, Internet Financial Reporting, BUMN

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Published

2019-11-30

Issue

Vol. 12 No. 2 (2019): Jurnal Akuntansi Keuangan dan Bisnis

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Artikel

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