ojs2 has produced an error Message: WARNING: Invalid argument supplied for foreach() In file: /home/jab1/public_html/lib/pkp/classes/core/Core.inc.php At line: 149 Stacktrace: File: /home/jab1/public_html/lib/pkp/classes/core/Core.inc.php line 149 Function: PKPApplication->errorHandler(2, "Invalid argument supplied for foreach()", "/home/jab1/public_html/lib/pkp/classes/core/Core.inc.php", 149, Array(6)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPRequest.inc.php line 463 Function: Core->isUserAgentBot("Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)") File: /home/jab1/public_html/plugins/generic/usageEvent/UsageEventPlugin.inc.php line 353 Function: PKPRequest->isBot() File: /home/jab1/public_html/plugins/generic/usageEvent/UsageEventPlugin.inc.php line 106 Function: UsageEventPlugin->_buildUsageEvent("TemplateManager::display", Array(5)) File: (unknown) line (unknown) Function: UsageEventPlugin->getUsageEvent("TemplateManager::display", Array(5)) File: /home/jab1/public_html/lib/pkp/classes/plugins/HookRegistry.inc.php line 89 Function: call_user_func(Array(2), "TemplateManager::display", Array(5)) File: /home/jab1/public_html/lib/pkp/classes/template/PKPTemplateManager.inc.php line 332 Function: HookRegistry->call("TemplateManager::display", Array(5)) File: /home/jab1/public_html/pages/article/ArticleHandler.inc.php line 224 Function: PKPTemplateManager->display("article/article.tpl") File: (unknown) line (unknown) Function: ArticleHandler->view(Array(1), Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPRouter.inc.php line 362 Function: call_user_func(Array(2), Array(1), Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPPageRouter.inc.php line 220 Function: PKPRouter->_authorizeInitializeAndCallRequest(Array(2), Object(Request), Array(1), False) File: /home/jab1/public_html/lib/pkp/classes/core/Dispatcher.inc.php line 134 Function: PKPPageRouter->route(Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPApplication.inc.php line 178 Function: Dispatcher->dispatch(Object(Request)) File: /home/jab1/public_html/index.php line 64 Function: PKPApplication->execute() Server info: OS: Linux PHP Version: 5.6.40-38+ubuntu18.04.1+deb.sury.org+1 Apache Version: N/A DB Driver: mysql DB server version: 5.7.33-0ubuntu0.16.04.1-log
Pengaruh Corporate Governance Terhadap Pengungkapan Forward-Looking Information | Novia | Jurnal Akuntansi dan Bisnis

Pengaruh Corporate Governance Terhadap Pengungkapan Forward-Looking Information

Irma Novia, Niki Lukviarman, Erna Setiany

##article.abstract##


This study investigated the influence of corporate governance on the disclosure of forward looking information The Secondary data for the study collected from  annual report of consumer goods industry manufacturing companies that listed in  Indonesia Stock Exchange for 2017-2019, by using purposive sampling technique, 122 annual reports were obtained as the research sample. Model Analysis in this research is multiple linear regression analysis models. The results of this study showed that the board size and the frequency of audit committee meetings has a positive and significant effect on disclosure of forward looking information, the proportion of independent audit committees has a negative and significant effect on disclosure of forward looking information and the proportion of board independence, public ownership and audit quality have no significant effect on disclosure of forward looking information.

Penelitian ini bertujuan untuk menguji pengaruh corporate governance terhadap pengungkapan forward looking information. Data sekunder yang digunakan dalam penelitian ini yaitu data dari laporan tahunan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019, dengan teknik purposive sampling didapatkan 122 laporan tahunan sebagai sampel penelitian. Untuk pengujian hipotesis, peneliti menggunakan model analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa ukuran dewan komisaris dan frekuensi rapat komite audit berpengaruh positif dan signifikan terhadap  pengungkapan forward looking information, proporsi komite audit independen berpengaruh negatif dan signifikan terhadap pengungkapan forward looking information dan proporsi komisaris independen, kepemilikan publik dan kualitas audit tidak berpengaruh signifikan terhadap pengungkapan forward looking information.

 

##article.subject##


Corporate governance;pengungkapan;forward looking information

Full Text:

PDF

References


Agustin, Herlina Endah & Rakhmawati Oktavianna. (2019). Pengaruh Porsi Kepemilikan Publik, Proporsi Dewan Komisaris Independen dan Ukuran KAP Terhadap Pengungkapan Sukarela: Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016). Jurnal Akuntansi Berkelanjutan Indonesia. 2(1): 93-103.

Ajibola, Joseph Olusegum. (2017). Corporate Governance Attributes as Correlates of Disclosure of Forward- Looking Information On The Nigerian Stoc Exchange. World Journal of Finance and Investment Research. 2(1): 1-15.

Aljifri, Khaled & Khaled Hussainey. (2007). The Determinants of Forward- Looking Information in Annual Reports of UAE Companies. Managerial Auditing Journal.

Aljifri, Khaled, Khaled Hussainey & Peter Oyelere. (2013). The Determinants of Forward- Looking Disclosure: A Corporate Governance Perspective. Corporate Ownership and Control, 10(2).

Alkhatib, Khalid. (2014). The Determinants of Forward- Looking Information Disclosure. Procedia-Social and Behavioral Sciences 109: 858- 864.

Al-Najjar, Basil & Suzan Abed. (2014). The association Between Disclosure of Forward- Looking Information and Corporate Governance Mechanisms: Evidence From The U Before The Financial Crisis Period. Managerial Auditing Journal. 29(7): 578- 595

Buertey, Samuel & Hyangmi Pae. (2020). Corporate Governance and Forward- Looking Information Disclosure: Evidence From a Developing Country. Journal of African Business : 1-16.

Choi, Frederick D. S, & Garry K. Meek. (2008). Akuntansi Internasional Edisi 6.Terjemahan: M. Yusuf Hamdan.Penerbit Salemba Empat: Jakarta.

Dzaraly, Munirah, Norziana Lokman & Sarina Othman. (2018). Corporate Governance Mechanisms and Voluntary Disclosure of Strategic and Forward Looking Information in Annual Reports. International Journal of Accounting Finance and Business. 3(15): 86- 104.

Fatmawati, Rini, Dessy Widya Astuti & Djoko Suhardjanto. (2018). Peran Corporate Governance Dalam Meningkatkan Voluntary Disclosure. Jurnal Akuntansi Multiparadigma. 9 (1): 57-69.

Fauzia, Mutia. Tumbuh 44 Persen, Jumlah Investor Pasar Modal di 2018 Capai 1,6 Juta. 27 Desember 2018. https://ekonomi.kompas.com/read/2018/12/27/162358126/ tumbuh-44-persen-jumlah-investor-pasar-modal-di-2018-capai-16-juta (Diakses pada 18 September 2020)

Hassanein, Ahmed & Khaled Hussainey. (2015). Is Forward Looking Financial Disclosure Really Informative? Evidence From UK Narrative Statements. International Review of Finance Analysis. 41: 52-61

Hidayanti, Ery & Sunyoto. (2012). Pentingnya Pengungkapa (Disclosure) Laporan Keuangan Dalam Meminimalisasi Asimetri Informasi. Jurnal WIGA, 2(2): 19-28.

Hutagalung, Farida D., Amries Rusli T. & Yeni Mutia S. (2018). The Influence of Institutional Ownership, Public Ownership, Investment Opportunity Set (Ios), and Company Size on Quality Of Earnings: Voluntary Disclosure As The Intervening Variable. Jurnal BILANCIA. 2(1): 73- 84.

Kilic, Merve & Cemil Kuzey. (2018). Determinants of Forward-Looking Disclosures in Integrated Reporting. Managerial Auditing Journal.

Komite Nasional Kebijakan Governance. (2006). Pedoman Umum Good Corporate Governance Indonesia.

Lukviarman, Niki. (2004). Etika Bisnis Tak Berjalan di Indonesia: Ada Apa Dalam Corporate Governance?. Jurnal Siasat Bisnis. 2 (9): 139- 156.

Maghfira, Annisa & Elok Tresnaningsih. (2017). An Analysis of Forward-Looking Disclosures, Corporate Governance and the Ability to Anticipate Future Earnings: Empirical Evidence from Indonesia. Advances in Economics, Business and Management Research Volume 55.: 130- 135

Mardani, Andreas dan Ari Budi Krisrtanto. (2020). Karakteristik Direksi dan Pengungkapan Informasi Berwawasan Masa Depan. Dinamika Akuntansi Keuangan dan Perbankan. 9 (1): 13- 24.

Menicucci, Elisa. (2013). The Determinants of Forward Looking Information in Management Commentary: Evidence from Italian Listed Companies. African Journal of Business Management. 7(17): 1667-1674.

Mensah, Ben K. Agyei. (2017). Forward-Looking Information Disclosure and Corporate Governance: Empirical Evidence From Year 2013 Listed Firms in Ghana. African and Asian Studies: 1-29.

Mensah, Ben Kwame Agyei. (2017). The Relationship Between Corporate Governance, Corruption And Forward-Looking Information Disclosure: A Comparative Study. Corporate Governance: The International Journal of Business in Society. 17 (2): 284- 304.

Mujiyono & Magdalena Nany. (2010). Pengaruh Leverage, Saham Publik, Size dan Komite Audit Terhadap Luas Pengungkapan Sukarela. Jurnal Dinamika Akuntansi. 2(2): 129-134.

Muliawati, Afifah Cahya & Abdul Rohman. (2018). Pengaruh Tata Kelola Perusahaan Terhadap Ketepatan dan Keakuratan Pengungkapan Forward- Looking Information. Diponegoro Journal of Accounting. 7(4): 1-15.

Mutmainnah, Nurul & Ratna Wardhani. (2013). Analisis Dampak Kualitas Komite Audit Terhadap Kualitas Laporan Keuangan Perusahaan Dengan Kualitas Audit Sebagai Variabel Moderasi. Jurnal Akuntansi dan Keuangan Indonesia. 10(2): 147-170.

Nugraheni, Bernadetta Diana. (2012(. Faktor-Faktor yang Berpengaruh terhadap Luas Pengungkapan Sukarela dalam Laporan Tahunan. Jurnal Ekonomi dan Keuangan. 16(3): 352-367.

Oktriani, Rahmi & Fefri Indra Arza. (2018). Pengaruh Listing Age dan Ownership Dispersion Terhadap Luas Pengungkapan Sukareka dengan Firm Size Sebagai Variabel Pemoderasi: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2014-2016. Jurnal WRA. 6(2).

Otoritas Jasa Keuangan. (2014). Peraturan Otoritas Jasa Keuangan Nomor 33/ POJK.04/ 2014 Tentang Direksi dan Dewan Komisaris Emitem Atau Perusahaan Publik.

Otoritas Jasa Keuangan. (2015). Peraturan Otoritas Jasa Keuangan Nomor 55 POJK/ POJK.04/ 2015 Tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit.

Pratiwi, Monica Weni & Ajeng Feby Palupi. (2015). Analisis Pengaruh Ukuran Perusahaan, Kualitas Audit, Umur Perusahaan, Difusi Kepemilikan, Profitabilitas, Leverage, dan Tingkat Pertumbuhan Terhadap Tingkat Pengungkapan Segmen Operasi. Media Riset Akuntansi Universitas Bakrie. 5(1):103-136.

Pubandani, Etik & MI Mitha Restuti. (2013). Faktor-Faktor Yang Mempengaruhi Pengungkapan Sukarela Melalui Internet Pada Perusahaan Yang Terdaftar Di BEI Tahun 2012. Jornal & Proceeding FEB Unsoed. 3(1).

Qu, W., Ee, M. S., Liu, L., Wise, V., & Carey, P. (2015). Corporate governance and quality of forward-looking information: Evidence from The Chinese Stock Market. Asian Review of Accounting. 23(1): 39-67.

Rafifah, Ula Restu & Dwi Ratmono. (2015). Pengaruh Mekanisme Corporate Governance Terhadao Pengungkapan Sukarela Laporan Tahunan. Diponegoro Journal Of Accounting. 4 (5): 1-13.

Safitri, Kiki. Sepanjang (2019), Jumlah Investor Pasar Modal Indonesia Tembus 2,48 Juta. Kompas.com. 30 Juni 2020.https://money.kompas.com/read /2020/06/30/151729226/sepanjang-2019-jumlah-investor-pasar-modal-indonesia-tembus-248-juta (Diakses pada 18 September 2020)

Sandy, Syeldila & Niki Lukviarman. (2015). Pengaruh Corporate Governance Terhadap Tax Avoidance: Studi Empiris Pada Perusahaan Manufaktur. Jurnal Akuntansi dan Auditing Indonesia. 19(2): 85-98.

Sari, Ria N., Rita Anugerah & Rhia Dwiningsih. (2010). Pengaruh Struktur Kepemilikan, Kualitas Audit dan Ukuran Perusahaan Terhadap Transparansi Informasi: Studi Empiris Pada 100 Perusahaan Publik Terbesar di Indonesia.Pekbis Jurnal. 2(3): 326-335.

Setiawan, Audita. (2017). Analisis Faktor- Faktor yang Mempengaruhi Pengungkapan Informasi Sukarela pada Bank Umum di Bursa Efek Indonesia. Jurnal Sistem Informasi, Keuangan, Auditing dan Perpajakan. 1(2): 90-96.

Siagian, Gedie E & Imam Ghozali. (2012). Pengaruh Struktur dan Aktivitas Good Corporate Governance terhadap Luas Pengungkapan Informasi Strategis Secara Sukarela pada Website Perusahaan yang Terdaftar dalam Bursa Efek Indonesia. Diponegoro Journal of Accounting. 1(2): 1-11.

Suhardjanto, D., Dewi, A., Rahmawati, E., & Firazonia, M. (2012). Peran corporate governance dalam praktik risk disclosure pada perbankan Indonesia. Jurnal Akuntansi & Auditing. 9(1):17-30.

Suyono, Eko. (2018). Peran Komite Audit dalam Meningkatkan Kualitas Pengungkapan Laporan Keuangan: Bukti Empiris di Bursa Efek Negara-negara Teluk. Jurnal Visioner & Strategis. 7(1): 7-16.

Utami, Wiwik & Putri Dwi Wahyuni. (2018). Forward-Looking Information Based on Integrated Reporting Perspective: Value Relevance Study in Indonesia Stock Exchanges. Asian Journal of Economics, Business and Accounting. 8(4): 1-12.

Utami, Wiwik, Putri Dwi Wahyuni & Lucky Mugroho. (2020). Determinants of Stock Liquidity: Forward-Looking Information, Corporate Governance, and Asymmetric Information. The Journal of Asian Finance, Economics, and Business. 7(12): 795-807.

Uyar, Ali & Merve Kilic. (2012). Influence of Corporate Attributes on Forward-Looking Information Disclosure in Publicly Traded Turkish Corporations. Procedia-Social and Behavioral Science. 62: 244-252

Zulfikar, Rudi, Nana Nofianti & Azy Nur F.. (2019). Pengaruh Komisaris Independen dan Karakteristik Komite Audit Terhadap Internet Financial Reporting Disclosure. Akuisiso: Jurnal Akuntansi. 15(9): 9-17.




DOI: http://dx.doi.org/10.20961/jab.v21i2.690

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


Creative Commons License
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistic