PENGARUH PENERAPAN INTERNET FINANCIAL REPORTING (IFR), EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL), DAN UKURAN PERUSAHAAN TERHADAP ASIMETRI INFORMASI

ENDRAYANA, TRI (2024) PENGARUH PENERAPAN INTERNET FINANCIAL REPORTING (IFR), EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL), DAN UKURAN PERUSAHAAN TERHADAP ASIMETRI INFORMASI. S1 thesis, UNIVERSITAS KATOLIK SOEGIJAPRANATA.

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah variabel internet financial reporting (IFR), extensible business reporting language (XBRL), dan ukuran perusahaan dapat berpengaruh terhadap asimetri informasi. Penelitian ini dilakukan menggunakan metode purposive sampling dengan populasi penelitian : perusahaan yang terdaftar indeks LQ45 Bursa Efek Indonesia periode 2021-2023. Metode analisis yang digunakan pada penelitian ini yaitu analisis regresi berganda dan uji t dengan bantuan Statistical Product and Service Solution (SPSS) versi 27. Hasil penelitian ini menunjukkan bahwa penerapan Internet Financial Reporting (IFR) dapat berpengaruh secara negatif terhadap asimetri informasi, sedangkan penerapan sistem pelaporan keuangan berbasis Extensible Business Reporting Language (XBRL) dan ukuran perusahaan tidak berpengaruh terhadap asimetri informasi. Kata kunci : Asimetri informasi, variabel internet financial reporting (IFR), extensible business reporting language (XBR), dan Ukuran perusahaan.

Item Type:	Thesis (S1)
Subjects:	600 Technology (Applied sciences) 600 Technology (Applied sciences) > 650 Management 600 Technology (Applied sciences) > 650 Management > 657 Accounting 600 Technology (Applied sciences) > 650 Management > 657 Accounting > Accounting Management
Divisions:	Faculty of Economics and Business > Department of Accounting
Depositing User:	mr. Jodi Armanto
Date Deposited:	10 Oct 2024 06:50
Last Modified:	10 Oct 2024 06:55
URI:	http://repository.unika.ac.id/id/eprint/36143

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