Hubungan Market To Book Dan Ukuran File Laporan Tahunan Perusahaan
Moh. Baqir Ainun, Fathorrahman Fathorrahman, Liyanto Liyanto, Ahmad Ghufrony Ahmad Ghufrony
Abstract
Penelitian ini bertujuan untuk mengidentifikasi hubungan market to book dan ukuran file laporan tahunan perusahaan go public dengan ukuran perusahaan sebegai variabel kontrol. Penelitian ini menggunakan data perusahaan yang terdafatar di Bursa Efek Indonesia pada periode 2015-2018 dengan jumlah sampel 1.742 Perusahaan-Tahun. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa market to book berhubungan signifikan dengan ukuran file laporan tahunan perusahaan. Ukuran file merupakan hal penting yang sering terlupakan. Ukuran file merupakan salah satu bentuk web service yang pada akhirnya akan menentukan tingkat kemudahan pengguna serta cost untuk merubahnya menjadi informasi. Web service yang diberikan oleh perusahaan pada akhirnya juga memiliki keterkaitan dengan penilaian investor terhadap perusahaan.
Keywords
Ukuran File; Laporan Tahunan; Market to Book; Ukuran Perusahaan
References
Ainun, M. B. (2020). Pengaruh Tenure CEO terhadap Readability Narasi Pengungkapan. Jurnal Ekonomi Bisnis Dan Kewirausahaan, 9(1), 71. https://doi.org/10.26418/jebik.v9i1.37114
Brigham, E. F., & Houaton, J. F. (2001). Manajemen Keuangan. Jakarta: Erlangga.
de Souza, J. A. S., Rissatti, J. C., Rover, S., & Borba, J. A. (2019). The linguistic complexities of narrative accounting disclosure on financial statements: An analysis based on readability characteristics. Research in International Business and Finance, 48, 59–74. https://doi.org/10.1016/j.ribaf.2018.12.008
Gozali, D., & Tedjasuksmana, B. (2019). Pengaruh Leverage, market to Book Rati, Likuiditas dan Intensitas Aset Tetap terhadap Keputusan Revaluasi Aset Tetap. Jurnal Akuntansi Kontemporer (JAKO), 11(2), 74–84.
Guthrie, J., Petty, R., Yongvanich, K., & Ricceri, F. (2004). Using content analysis as a research method to inquire into intellectual capital reporting. Journal of Intellectual Capital, 5(2), 282–293. https://doi.org/10.1108/14691930410533704
Leung, S., Parker, L., & Courtis, J. (2015). Impression management through minimal narrative disclosure in annual reports. The British Accounting Review, 47(3), 275–289. https://doi.org/10.1016/j.bar.2015.04.002
Li, F. (2008). Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics, 45(2–3), 221–247. https://doi.org/10.1016/j.jacceco.2008.02.003
Listartha, I. M. E. (2020). Pengujian Performa dan Tingkat Stress pada Website Legalisir Ijasah Online Universitas Pendidikan Ganesha. Jurnal Elektro Luceat, 6(1), 1–8.
Luo, J., Li, X., & Chen, H. (2018). Annual report readability and corporate agency costs. China Journal of Accounting Research, 11(3), 187–212. https://doi.org/10.1016/j.cjar.2018.04.001
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Prayoga, E., & Suryaningrum, K. M. (2018). Implementasi Algoritma Huffman Dan Run Length Encoding Pada Aplikasi Kompresi Berbasis Web. Jurnal Ilmiah Teknologi Informasi Terapan, IV(2), 92–101.
Riauwaty, A. (2014). Analisis Pengaruh Leverage dan Market to Book Ratio terhadap Returm Saham pada Perusahaan Go Public di BEI Tahun 2009-2011. Proceedings of the 8th Biennial Conference of the International Academy of Commercial and Consumer Law, 1(hal 140), 43. Retrieved from http://www.springer.com/series/15440%0Apapers://ae99785b-2213-416d-aa7e-3a12880cc9b9/Paper/p18311
Setiawan, I. G. A. N. A. P., & Mahardika, D. P. K. (2019). ANALISIS PENGARUH MARKET TO BOOK VALUE, FIRM SIZE DAN PROFITABILITAS TERHADAP PENGAMBILAN KEPUTUSAN LINDUNG NILAI (Studi Kasus Pada Perusahaan Sub Sektor Otomotif Dan Komponennya Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2014–2017). Jurnal Ilmiah Akuntansi, 4(1), 124–140. https://doi.org/10.23887/jia.v4i1.17055
Surendra, M. R. S. (2014). Implementasi PHP Web Service Sebagai Penyedia Data Aplikasi Mobile. Jurnal ULTIMATICS, 6(2), 85–93. https://doi.org/10.31937/ti.v6i2.341
Tim, L., & McDonald, B. (2014). Measuring Readability in Financial Disclosures. The Journal of Finance, 69(4), 1643–1671. https://doi.org/10.1111/jofi.12162
Xu, Q., Fernando, G. D., & Tam, K. (2018). Executive age and the readability of financial reports. Advances in Accounting, 43, 70–81. https://doi.org/10.1016/j.adiac.2018.09.004
DOI: https://doi.org/10.24967/jmms.v5i4.1315
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Moh. Baqir Ainun, Fathorrahman Fathorrahman, Liyanto Liyanto, Ahmad Ghufrony Ahmad GhufronyAbstract
Keywords
References
Ainun, M. B. (2020). Pengaruh Tenure CEO terhadap Readability Narasi Pengungkapan. Jurnal Ekonomi Bisnis Dan Kewirausahaan, 9(1), 71. https://doi.org/10.26418/jebik.v9i1.37114
Brigham, E. F., & Houaton, J. F. (2001). Manajemen Keuangan. Jakarta: Erlangga.
de Souza, J. A. S., Rissatti, J. C., Rover, S., & Borba, J. A. (2019). The linguistic complexities of narrative accounting disclosure on financial statements: An analysis based on readability characteristics. Research in International Business and Finance, 48, 59–74. https://doi.org/10.1016/j.ribaf.2018.12.008
Gozali, D., & Tedjasuksmana, B. (2019). Pengaruh Leverage, market to Book Rati, Likuiditas dan Intensitas Aset Tetap terhadap Keputusan Revaluasi Aset Tetap. Jurnal Akuntansi Kontemporer (JAKO), 11(2), 74–84.
Guthrie, J., Petty, R., Yongvanich, K., & Ricceri, F. (2004). Using content analysis as a research method to inquire into intellectual capital reporting. Journal of Intellectual Capital, 5(2), 282–293. https://doi.org/10.1108/14691930410533704
Leung, S., Parker, L., & Courtis, J. (2015). Impression management through minimal narrative disclosure in annual reports. The British Accounting Review, 47(3), 275–289. https://doi.org/10.1016/j.bar.2015.04.002
Li, F. (2008). Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics, 45(2–3), 221–247. https://doi.org/10.1016/j.jacceco.2008.02.003
Listartha, I. M. E. (2020). Pengujian Performa dan Tingkat Stress pada Website Legalisir Ijasah Online Universitas Pendidikan Ganesha. Jurnal Elektro Luceat, 6(1), 1–8.
Luo, J., Li, X., & Chen, H. (2018). Annual report readability and corporate agency costs. China Journal of Accounting Research, 11(3), 187–212. https://doi.org/10.1016/j.cjar.2018.04.001
Miller, B. P. (2010). The Effects of Reporting Complexity on Small and Large Investor Trading. The Accounting Review, 85(6), 2107–2143. https://doi.org/10.2308/accr.00000001
Morsing, M., & Schultz, M. (2006). Corporate social responsibility communication: stakeholder information, response and involvement strategies. Business Ethics: A European Review, 15(4), 323–338. https://doi.org/10.1111/j.1467-8608.2006.00460.x
Pramusinto, W., Wizaksono, N., & Saputro, A. (2020). Aplikasi Pengamanan File Dengan Metode Kriptografi AES 192, RC4 Dan Metode Kompresi Huffman, 16(2), 47–53.
Prayoga, E., & Suryaningrum, K. M. (2018). Implementasi Algoritma Huffman Dan Run Length Encoding Pada Aplikasi Kompresi Berbasis Web. Jurnal Ilmiah Teknologi Informasi Terapan, IV(2), 92–101.
Riauwaty, A. (2014). Analisis Pengaruh Leverage dan Market to Book Ratio terhadap Returm Saham pada Perusahaan Go Public di BEI Tahun 2009-2011. Proceedings of the 8th Biennial Conference of the International Academy of Commercial and Consumer Law, 1(hal 140), 43. Retrieved from http://www.springer.com/series/15440%0Apapers://ae99785b-2213-416d-aa7e-3a12880cc9b9/Paper/p18311
Setiawan, I. G. A. N. A. P., & Mahardika, D. P. K. (2019). ANALISIS PENGARUH MARKET TO BOOK VALUE, FIRM SIZE DAN PROFITABILITAS TERHADAP PENGAMBILAN KEPUTUSAN LINDUNG NILAI (Studi Kasus Pada Perusahaan Sub Sektor Otomotif Dan Komponennya Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2014–2017). Jurnal Ilmiah Akuntansi, 4(1), 124–140. https://doi.org/10.23887/jia.v4i1.17055
Surendra, M. R. S. (2014). Implementasi PHP Web Service Sebagai Penyedia Data Aplikasi Mobile. Jurnal ULTIMATICS, 6(2), 85–93. https://doi.org/10.31937/ti.v6i2.341
Tim, L., & McDonald, B. (2014). Measuring Readability in Financial Disclosures. The Journal of Finance, 69(4), 1643–1671. https://doi.org/10.1111/jofi.12162
Xu, Q., Fernando, G. D., & Tam, K. (2018). Executive age and the readability of financial reports. Advances in Accounting, 43, 70–81. https://doi.org/10.1016/j.adiac.2018.09.004
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