PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, DAN MARKET ACTIVITY TERHADAP INTERNET FINANCIAL REPORTING

AMINAH FARHANAH, . (2026) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, DAN MARKET ACTIVITY TERHADAP INTERNET FINANCIAL REPORTING. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Menggunakan pendekatan kuantitatif berbasis data sekunder, penelitian ini menguji pengaruh profitabilitas, ukuran perusahaan, kepemilikan manajerial, dan market activity terhadap Internet Financial Reporting (IFR) pada perusahaan-perusahaan yang tergabung dalam indeks Kompas 100 di Bursa Efek Indonesia selama periode 2022–2025. Sampel sebanyak 45 perusahaan dengan 180 observasi diperoleh melalui teknik purposive sampling. Tingkat IFR diukur dengan indeks yang terdiri atas 112 item, kemudian diolah menggunakan regresi data panel pada perangkat lunak Stata Release 15. Uji Chow dan Uji Hausman mengarahkan pemilihan model pada Fixed Effect Model yang dilengkapi Cluster Robust Standard Error. Temuan penelitian menunjukkan bahwa secara parsial, hanya ukuran perusahaan yang berpengaruh signifikan terhadap IFR, dengan arah negatif; sementara profitabilitas, kepemilikan manajerial, dan market activity tidak menunjukkan pengaruh yang signifikan. Namun demikian, keempat variabel tersebut secara simultan terbukti berpengaruh signifikan terhadap IFR, dengan nilai R-squared within sebesar 10,47%. Temuan ini mengindikasikan bahwa di antara keempat variabel yang diuji, ukuran perusahaan menjadi satu-satunya faktor yang menjelaskan variasi praktik IFR. Sementara itu, pada perusahaan-perusahaan indeks Kompas 100 yang tingkat pengungkapannya sudah tergolong tinggi dan relatif seragam, profitabilitas, kepemilikan manajerial, dan aktivitas pasar belum terbukti menjadi penentu variasi tersebut. ***** Using a quantitative approach with secondary data, this study investigates how profitability, company size, managerial ownership, and market activity influence Internet Financial Reporting (IFR) practices among companies listed in the Kompas 100 index on the Indonesia Stock Exchange during the 2022–2025 period. A sample of 45 companies, yielding 180 observations, was drawn through purposive sampling. IFR levels were assessed using a 112-item index, with the data subsequently processed through panel data regression in Stata Release 15. Model selection, guided by the Chow and Hausman tests, pointed to the Fixed Effect Model estimated with Cluster Robust Standard Error. The findings reveal that, on a partial basis, only company size exerts a significant, negatively directed influence on IFR, whereas profitability, managerial ownership, and market activity show no significant effect. Taken together, however, all four variables jointly exert a significant influence on IFR, yielding an R-squared within value of 10.47%. These results suggest that, among the variables examined, company size stands out as the sole determinant of variation in IFR practices. Meanwhile, for Kompas 100 companies whose disclosure levels are already high and fairly uniform, profitability, managerial ownership, and market activity have yet to emerge as determinants of that variation.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Adam Zakaria, S.E., M.Si., Ph.D., Ak., CA., CFrA., QIA., CRP. ; 2). Gentiga Muhammad Zairin, S.E., M.Ak., CA , CPSAK.
Subjects:	Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Aminah Farhanah .
Date Deposited:	21 Aug 2026 09:29
Last Modified:	21 Aug 2026 09:29
URI:	http://repository.unj.ac.id/id/eprint/72723

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