Analisis Faktor Penentu Laporan Keuangan Perusahaan Berbasis Website

Nama Populasi & Sampel

Judul Jurnal Tahun Teori Variabel Hipotesis Alat Uji Hasil
Peneliti
The Dolinšek, 2014 - Agency Theory Y = Index IFR Populasi = H1 = Company size - Statistik H1 diterima
determinants Tatjana; - Signalling Theory X1 = Company Perusahaan besar di affect IFR index deskriptif H4 diterima
of internet Tominc, - Corporate size Slovenia yang H2 = Profitability - Analisis Regresi X6 diterima
financial Polona; Governance X2 = memiliki website affect IFR index Berganda
reporting in Lutar Theory Profitability (183 perusahaan) H3 = Age affect IFR
Slovenia Skerbinjek, X3 = Age index
Andreja X4 = Legal Sampel = H4 = Legal structure
structure Perusahaan dengan affect IFR index
X5 = jumlah karyawan H5 = Ownership
Ownership lebih dari 250 dan dispersion affect IFR
dispersion total aset diatas index
X6 = Company €17,5 juta (110 H6 = Company
sector perusahaan) sector affect IFR
index
Determinants Miniaoui, 2013 Y = Index IFR Populasi = H1 = Company size - Statistik H1 diterima
of Internet Hela; Perusahaan di UAE affect IFR index deskriptif
Financial Oyelere, X1 = Company yang memiliki H2 = Profitability - Analisis Regresi
Reporting Peter size website dan affect IFR index Berganda
Practices: X2 = terdaftar di bursa H3 = Liquidity affect
Evidence Profitability efek (132 IFR index
from the UAE X3 = Liquidity perusahaan) H4 = Ownership
X4 = dispersion affect IFR
Ownership Sampel = index
dispersion perusahaan yang H5 = Industry affect
X5 = Industry berbasis IFR (86 IFR index
X6 = Leverage perusahaan) H6 = Leverage affect
IFR index
Determinants Omran, 2016 - Signalling Y = Index IFR Populasi = H1 = Positive - Statistik H1 = signifikan
of internet Mohamed Theory Perusahaan yang association Firm size Deskriptif dan positif
financial A.; X1 = Firm size terdaftar di Bursa and IFR index - Uji Korelasi H2 = tidak
reporting in Ramdhony, X2 = Efek Mauritius (42 H2 = Positive regresi berganda signifikan dan
African Dinesh Profitability Perusahaan) association positif
markets: the X3 = Leverage Profitability and IFR H3 = tidak
case of X4 = Liquidity Sampel = index signifikan
Mauritiu X5 = Board Size Perusahaan yang H3 = Positive H6 = tidak
X6 = Auditor memiliki website association Leverage signifikan
Quality dan melakukan IFR and IFR index
X7 = Industry (34 Perusahaan) H4 = Association
Type Liquidity and IFR
index
H5 = Positive
association Board
Size and IFR index
H6 = Positive
association Auditor
Quality and IFR
index
H7 = Association
Industry Type and
IFR index
The Ayodeji 2013 - Y = Index IFR Sampel = 77 - Statistik
Determinants Akinlolu perusahaan yang H1 = Leverage affect deskriptif H1 = tidak
of Internet AGBOOLA, X1 = Leverage memiliki website IFR index - Ordinary least signifikan dan
Financial Mary X2 = Firm size H2 = Firm size affect square positif
Reporting: E Kehinde X3 = IFR index H2 = signifikan
mpirical SALAWU Profitability H3 = Profitability dan positif
Evidence X4 = Liquidity affect IFR index H3 = tidak
from Nigeria X5 = H4 = Liquidity affect signifikan dan
Ownership IFR index negatif
X6 = Age H5 = Ownership H4 = tidak
X7 = Type of affect IFR index signifikan dan
Auditor H6 = Age affect IFR positif
 X8 = index H5 = tidak
Internationality H7 = Type of Auditor signifikan dan
affect IFR index positif
H8 = Internationality H6 = tidak
affect IFR index signifikan dan
positif
H7 = signifikan
dan positif
H8 = tidak
signifikan dan
positif
Internet Yusuf, 2013 - Agency theory Y = Index IFR Perusahaan listing H1 = Profitability has - Statistik H3 =
corporate Ismaila - Signalling Nigerian stock no significant deskriptif berpengaruh
financial theory X1 = exchange yang relationship with IFR - Regresi berganda signifikan
reporting – a Profitability memiliki website (84 H2 = Leverage has
study of X2 = Leverage perusahaan) no significant
quoted X3 = Firm size relationship with IFR
Nigerian X4 = Industry H3 = Firm size has
companies Type no significant
X5 = Listing relationship with IFR
Status H4 = Industry Type
has no significant
relationship with IFR
H5 = Listing Status
has no significant
relationship with IFR
Comparing Almilia, 2015 - Y1 = Content Sample = H1 = ada perbedaan - Statistik H1 = tidak ada
internet Luciana Y2 = Timeliness Indonesia 50 Y1 terhadap deskriptif perbedaan
financial Spica Y3 = company X1,X2...X5 - Uji ANOVA H2 = tidak ada
reporting Technology Malaysia 20 H2 = ada perbedaan perbedaan
practices: Y4 = User company Y2 terhadap H3 = ada
Indonesia, support Singapore 19 X1,X2...X5 perbedaan
Malaysia, company H3 = ada perbedaan H4 = tidak ada
Singapore, X1 = Indonesia Japan 50 company Y3 terhadap perbedaan
Japan and X2 = Malaysia Australia 41 X1,X2...X5
Australia X3 = Singapore company H4 = ada perbedaan
X4 = Japan Y4 terhadap
X5 = Australia X1,X2...X5
Internet Ghanem, 2016 - Agency Theory Y = TQV Perusahaan listing di H1 = IFR affect TQV - Statistik H1 = positive
financial Hasan O. - Signalling bursa UAE dan Saudi H2 = Firm size affect Deskriptif and significant
reporting and Bin; Ariff, Theory X1 = IFR Arabia (152 TQV - Regresi Berganda H2 = not
firm value: Akmalia M. X2 = Firm size Perusahaan) H3 = Auditor Quality afffect
evidence X3 = Auditor affect TQV H3 = positive
from Gulf Quality and significant
Cooperation
Council
countries
The Nassir 2018 - Agency Theory Y = IFR 301 listed company H1 = Ownership has - Statistik H1 = is not
relationship Zadeh, in Teheran significant deskriptif confirmed
between Farzaneh; X1 = relationship through - Regresi berganda H2 = is
corporate Salehi, Ownership IFR confirmed
governance Mahdi; X2 = H2 = proportion H3 = is not
mechanisms Shabestari, proportion non-executive confirmed
and internet Haneyeh non-executive member has H4 = is not
financial member significant confirmed
reporting in X3 = relationship through H5 = is
Iran Ownership of IFR confirmed
major H3 = Ownership of H6 = is not
shareholders major shareholders confirmed
X4 = Duality has significant H7 = is not
CEO and relationship through confirmed
chairman of IFR H8 = is not
BOD H4 = Duality CEO confirmed
X5 = leverage and chairman of
X6 = approved BOD has significant
reward for relationship through
BOD IFR
X7 = Age H5 = leverage has
X8 = Export significant
activities relationship through
IFR
H6 = approved
reward for BOD has
significant
relationship through
IFR
H7 = Age has
significant
relationship through
IFR
H8 = Export
activities has
significant
relationship through
IFR