Analisis pengaruh penerapan International Financial Reporting Standard (IFRS), profitabilitas dan Good Corporate Governance (GCG) terhadap ketepatan pelaporan keuangan : studi kasus pada perusahaan pertambangan yang terdaftar di Indeks Saham Syariah Indonesia tahun 2014-2019

Zafira, Sania Amalia (2021) Analisis pengaruh penerapan International Financial Reporting Standard (IFRS), profitabilitas dan Good Corporate Governance (GCG) terhadap ketepatan pelaporan keuangan : studi kasus pada perusahaan pertambangan yang terdaftar di Indeks Saham Syariah Indonesia tahun 2014-2019. Undergraduate (S1) thesis, Universitas Islam Negeri Walisongo Semarang.

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Abstract

Peminat pasar modal syariah di Indonesia mengalami peningkatan setiap tahunnya. Setiap perusahan yang tergabung dalam pasar modal syariah di Indonesia diharuskan menyampaikan laporan keuangan yang telah diaudit secara tepat waktu agar manfaat informasi yang disediakan dapat digunakan secara tepat dan meningkatkan kepercayaan investor maupun stakeholder lainnya. Penelitian ini dilakukan guna menguji bukti empiris pengaruh penerapan IFRS, profitabilitas, kepemilikan institusional, dan komite audit terhadap ketepatan pelaporan keuangan. Variabel dependen pada penelitian ini ialah ketepatan peaporan keuangan. Sedangkan variabel independen dalam penelitian ini adalah penerapan IFRS, profitabilitas, GCG yang diproksikan oleh kepemilikan institusional, dan komite audit.
Populasi yang digunakan dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) pada tahun 2014-2019. Sampe yang digunakan sebanyak 15 perusahaan yang telah ditentukan berdasarkan metode purposive sampling. Penelitian ini menggunakan pengujian hipotesis model analisis logistic regression binary dengan metode enter pada tingkat signifikan (α) 5%. Hasil penelitian menunjukan bahwa penerapan IFRS, kepemilikan institusional, dan komite audit tidak memiliki pengaruh secara signifikan terhadap ketepatan pelaporan keuangan perusahaan pertambangan yang terdaftar dalam ISSI selama periode penelitian. Sedangkan profitabilitas berpengaruh secara signifikan terhadap ketepatan pelaporan keuangan pertambangan yang terdaftar dalam ISSI selama periode penelitian.

ABSTRACT:
Sharia capital market enthusiasts in Indonesia have increased every year. Every company that is part of the Islamic capital market in Indonesia is required to submit audited financial reports in a timely manner so that the benefits of the information provided can be used appropriately and increase the confidence of investors and other stakeholders. This study was conducted to test empirical evidence of the effect of IFRS implementation, profitability, institutional ownership, and the audit committee on the timeliness of financial reporting. The dependent variable in this study is the timeliness of financial reporting. While the independent variables in this study are the application of IFRS, profitability, GCG which is proxied by institutional ownership, and the audit committee. The population used in this study are mining companies listed on the Indonesian Sharia Stock Index (ISSI) in 2014-2019. The samples used were 15 companies that had been determined based on the purposive sampling method. This study uses hypothesis testing of the binary logistic regression analysis model with the enter method at a significant level (α) of 5%. The results showed that the application of IFRS, institutional ownership, and the audit committee did not have a significant effect on the timeliness of the financial reporting of mining companies listed in the ISSI during the study period. Meanwhile, profitability has a significant effect on the timeliness of mining financial reporting listed in the ISSI during the study period.

Item Type: Thesis (Undergraduate (S1))
Uncontrolled Keywords: International Financial Reporting Standard (IFRS); Profitabilitas; Good Corporate Governance (GCG); Ketepatan pelaporan keuangan; Perusahaan pertambangan; Indeks Saham Syariah Indonesia
Subjects: 300 Social sciences > 330 Economics > 332 Financial economics > 332.6 Investasi
600 Technology (Applied sciences) > 650 Management and auxiliary services > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis Islam > 62202 - Akuntansi Syariah
Depositing User: Miswan Miswan
Date Deposited: 27 Oct 2021 07:01
Last Modified: 27 Oct 2021 07:01
URI: https://eprints.walisongo.ac.id/id/eprint/13497

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