Maulana, Saddam Rizky and Dra. Wiwik Hidajah Ekowati., M.Si., Ak., CA (2022) Analisis Pengaruh Penerapan Sistem Pelaporan Keuangan Elektronik Berbasis Extensible Business Reporting Language (Xbrl) Terhadap Asimetri Informas. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh penerapan sistem pelaporan keuangan elektronik berbasis extensible business reporting language (xbrl) terhadap asimetri informasi. Penelitian ini juga menggunakan beberapa variabel kontrol yaitu profitabilitas, solvabilitas, harga saham, dan perputaran saham. Penelitian ini menggunakan teori agensi (agency theory) dalam memprediksi faktor-faktor yang memengaruhi asimetri informasi perusahaan. Populasi dalam penelitian ini adalah perusahaan jasa sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019 sampai dengan tahun 2020. Pengambilan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh sebanyak 98 sampel perusahaan dengan 195 jumlah data. Metode analisis yang digunakan yaitu uji analisis regresi berganda dengan menggunakan bantuan program Statisticcal Product and Service Solution (SPSS) versi 24. Hasil penelitian menunjukkan bahwa penerapan sistem pelaporan keuangan elektronik berbasis extensible business reporting language (xbrl) tidak berpengaruh terhadap asimetri informasi perusahaan dengan arah korelasi negatif. Variabel kontrol rasio solvabilitas yang diproksikan dengan debt to asset ratio (DAR) dan variabel kontrol harga saham berpengaruh negatif terhadap asimetri informasi. Variabel kontrol perputaran saham tidak terbukti berpengaruh terhadap asimetri informasi karena diperkirakan berpengaruh negatif, tetapi hasilnya berpengaruh positif. Variabel kontrol profitabilitas yang diproksikan dengan return on asset (ROA) diperkirakan berpengaruh negatif terhadap asimetri informasi, tetapi hasil penelitian menunjukkan profitabilitas tidak berpengaruh positif terhadap asimetri informasi perusahaan
English Abstract
This study aims to analyze the effect of implementing extensible business reporting language (xbrl) based electronic financial reporting system on information asymmetry involving control variables of profitability, solvability, stock prices, and stock turnover. This study employs agency theory to predict the factors affecting the companies’ information asymmetry, and involves the population of financial service companies listed on Indonesia Stock Exchange (IDX) between 2019 and 2020. The samples include 98 companies incorporating 195 data selected though purposive sampling and analyzed by multiple regression utilizing the Statistical Product and Service Solution (SPSS) version 24 software. The results reveal that the extensible business reporting language (xbrl) based electronic financial reporting system implementation has no effect on the companies’ information asymmetry with a negative correlation direction. The control variables of solvency ratio with the proxy of debt to asset ratio (DAR), and stock prices have a negative effect on information asymmetry. The stock turnover does not prove to affect the information asymmetry for, instead of having a negative effect as predicted, it has a positive effect. The profitability with the proxy of return on assets (ROA) does not have a positive effect on company information asymmetry, contradicting with the prediction of having a negative effect on information asymmetry
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0522020054 |
| Uncontrolled Keywords: | Asimetri informasi, extensible business reporting language (xbrl),profitabilitas, solvabilitas, harga saham, perputaran saham, Information asymmetry, extensible business reporting language (xbrl), profitability, solvability, stock price, and stock turnove |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 31 Aug 2022 01:33 |
| Last Modified: | 31 Aug 2022 01:33 |
| URI: | http://repository.ub.ac.id/id/eprint/193827 |
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