Pengaruh Penerapan Sistem Pelaporan Keuangan Berbasis Extensible Business Reporting Language (XBRL) Terhadap Asimetri Informasi

Anindra, Olivia Reva (2019) Pengaruh Penerapan Sistem Pelaporan Keuangan Berbasis Extensible Business Reporting Language (XBRL) Terhadap Asimetri Informasi. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh penerapan sistem pelaporan keuangan berbasis Extensible Business reporting Language (XBRL) terhadap asimetri informasi. Penelitian ini menggunakan metode explanatory. Populasi dari penelitian ini merupakan perusahaan yang telah terdaftar di indeks LQ 45 pada Bursa Efek Indonesia selama periode 2014-2018. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Sampel terpilih adalah 25 perusahaan terdaftar. Teknik pengumpulan data dilakukan dengan metode dokumentasi yang diambil dari situs Bursa Efek Indonesia. Analisis data diuji dengan menggunakan 2 metode, yaitu uji beda dan uji regresi linier berganda. Data diolah dengan menggunakan SPSS. Hasil penelitian menunjukkan adanya penurunan tingkat asimetri yang dinilai dengan relative spread setelah penerapan XBRL. Sedangkan secara parsial, tiga variabel kontrol berupa harga saham, ukuran perusahaan, dan volatilitas saham memiliki hasil yang signifikan terhadap asimetri informasi. Implikasi dari penelitian ini relevan bagi Bursa Efek Indonesia yang menerapkan sistem pelaporan keuangan berbasis Extensible Business reporting Language (XBRL) sebagai format pelaporan keuangan elektronik yang efektif bagi dunia bisnis.

English Abstract

This study aims to investigate the impact of financial reporting system based on Extensible Business Reporting Language (XBRL) on information asymmetry. This study uses explanatory method. Population in this study is derived from the companies registered in Bursa Efek Indonesia with LQ 45 index. Sampling withdraws by using purposive sampling method. The chosen sample are 25 companies in total. Data are collected by documentation method in Bursa Efek Indonesia’s website. While, data analysis investigates using 2 methods, different test and multiple linier regression. Data are processed by using SPSS. The result of this study is information asymmetry which denotes by relative spread decrease after adoption of XBRL. Whereas, partially indicates that 3 variable controls of stock price, firm’s size, and volatility are having a significant result for the information asymmetry. The implication of the research is relevant toward Indonesian Stock Exchange which adopts Extensible Business Reporting Language (XBRL) as an electronic reporting format with effective implementation for business.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FEB/2010/736/052002809
Uncontrolled Keywords: Pelaporan Keuangan, XBRL, Asimetri Informasi-Financial Report, XBRL, Information Asymmetry
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.3 Financial reports (Financial statements)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: soegeng sugeng
Date Deposited: 03 Sep 2020 14:55
Last Modified: 25 Oct 2021 02:26
URI: http://repository.ub.ac.id/id/eprint/179797
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