ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISSEMINATION PERUSAHAAN DI MEDIA SOSIAL
Abstract
Social media as a channel for financial dissemination has changed the way corporate information. The article analyzes the factors that influence the spread of financial dissemenation on social media. The data comes from 240 companies listed on the Indonesia Stock Exchange in 2019. The results of the study have a significance level of 5%, indicating that if Indonesia, market capitalization has a significant influence on financial dissemination activities through social media. Leverage have insignificant effects with respect to financial dissemenation of accounting through social media.
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Atkinson, Anthony. A, et al, Rajiv D, Banker S. Kaplan, S. 2013. Akuntansi Manajemen. Edisi 5. Jilid 1. Terjemahan oleh Miranti Kartika Dewi. Jakarta: PT. Indeks
Connelly BL, Certo ST, Ireland RD, Reutzel CR. Signaling Theory: A Review and Assessment. Journal of Management. 2011;37(1):39-67. doi:10.1177/0149206310388419
Darmawan. 2013.Metode Penelitian Kuantitatif. Bandung: Remaja Rosdakarya
Dr. Kasmir. (2015), Analisis Laporan Keuangan. Jakarta: Rajawali Pers
Elliot B. danJ. Elliot. 2008. Financial Accounting And Reporting 12th Edition. Pearson Education Limited
Kim, S. Y., Lee, K. R., dan Shin, H. H. 2017. “The enhanced disclosure of executive compensation in Korea”. Pacific-Basin Finance Journal,43, 72-83.
Komite Nasional Kebijakan Governance (KNKG). 2006. Pedoman Umum Good Corporate Governance Indonesia. Jakarta.
Liu, Y., Zhou, X., Yang, J., danHoepner, A. G. 2017. Corporate Carbon Emissions and Financial Performance: Does Carbon Disclosure Mediate the Relationship in the UK?
Miller, M.H. 1977. Debt and Taxes. The Journal of Finance,32 (2), 261-275.
Iskandar, D. (2020). Analysis of Ratio Return on Equity , Quick Ratio , Debt to Equity Ratio , Towards Internet Financial Reporting and Size of Companies As Moderating Variables ( Empirical Study on Sub Sectors of Various Industries Listed in Indonesia Stock Exchange ). 9414(January 2018). https://doi.org/10.36348/sjef.2020.v04i05.005
Lei, L. (Gillian), Li, Y., & Luo, Y. (2019). Production and dissemination of corporate information in social media: A review. Journal of Accounting Literature, 42(February), 29–43. https://doi.org/10.1016/j.acclit.2019.02.002
Puri, D. R. (2013). Analisis Faktor-Faktor yang Mempengaruhi Indeks Pelaporan Keuangan Melalui Internet. Jurnal Reviu Akuntansi Dan Keuangan, 3(1), 383–390.
Putri, M. N. A., & Azizah, D. F. (2019). Pengaruh Ukuran Perusahaan, Leverage Dan Profitabilitas Terhadap Pelaporan Keuangan Melalui Internet/(Internet Financial Reporting). Jurnal Akuntansi, 72(2), 1–9.
Raza, S. A., Jawaid, S. T., Afshan, S., & Karim, M. Z. A. (2015). Is stock market sensitive to foreign capital inflows and economic growth?: Evidence from Pakistan. Journal of Chinese Economic and Foreign Trade Studies, 8(3), 142–164. https://doi.org/10.1108/JCEFTS-03-2015-0012
Sekaran, Uma., dan Roger Bougie 2013.Research Methods For BusinessEdisi 4.Buku 2, Jakarta: Wiley
Zulkarnaen, W., Fitriani, I. D., & Widia, R. (2018). The Influence of Work Motivation to Work Achievement of Employees in PT. Alva Karya Perkasa Bandung. Jurnal Manajemen, Ekonomi dan Akuntansi, 1(1), 42-62.
Published
2020-12-07
How to Cite
Hidayat, R. (2020). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISSEMINATION PERUSAHAAN DI MEDIA SOSIAL. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 4(3), 1886-1895. https://doi.org/10.31955/mea.v4i3.682
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Articles
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