PENGARUH KEBERAGAMAN DEWAN DIREKSI, DEWAN KOMISARIS DAN PROFITABILITAS TERHADAP KETERBACAAN LAPORAN TAHUNAN
Abstract
Keterbacaan laporan tahunan merupakan salah satu indikator penting dalam menilai transparansi dan kualitas pelaporan perusahaan kepada para pemangku kepentingan. Berbagai faktor tata kelola seperti dewan direksi, dewan komisaris, serta kondisi kinerja perusahaan dapat memengaruhi tingkat keterbacaan tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh direksi independen, usia direksi, dewan komisaris dan profitabilitas terhadap keterbacaan laporan tahunan. Populasi pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia periode 2023-2024. Penelitian ini menggunakan 160 data amatan yang diperoleh melalui teknik purposive sampling. Data di analisis menggunakan regresi data panel dengan bantuan software Stata. Hasil penelitian menunjukkan bahwa dewan komisaris dan profitabilitas memiliki pengaruh positif terhadap keterbacaan laporan tahunan. Sebaliknya, direksi independen dan usia direksi tidak menunjukkan pengaruh terhadap keterbacaan laporan tahunan.
References
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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
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Abbas, D. S., Ismail, T., Taqi, M., & Yazid, H. (2021). The influence of independent commissioners, audit committee and company size on the integrity of financial statements. Estudios de Economia Aplicada, 39(10). https://doi.org/10.25115/eea.v39i10.5339
Adhariani, D., & du Toit, E. (2020). Readability of sustainability reports: evidence from Indonesia. Journal of Accounting in Emerging Economies, 10(4), 621–636. https://doi.org/10.1108/JAEE-10-2019-0194
Ahmed, K., Hossain, M., & Adams, M. B. (2006). THE EFFECTS OF BOARD COMPOSITION AND BOARD SIZE ON THE INFORMATIVENESSCOPRORATE GOVERNANCE The Effects of Board Composition and Board Size on the Informativeness of Annual Accounting Earnings. 14(5).
Bloomfield, R., Fischer, P. E., Hand, J., Hirshleifer, D., Nelson, M., O’hara, M., & Dyckman, T. (2002). The “Incomplete Revelation Hypothesis” and Financial Reporting.
Courtis, J. K. (1998). Annual report readability variability: Tests of the obfuscation hypothesis. Accounting, Auditing & Accountability Journal, 11(4), 459–472. https://doi.org/10.1108/09513579810231457
Dubay, W. H. (2004). The Principles of Readability. http://www.impact-information.com
Fama, E. F., & Jensen, M. C. (1983). SEPARATION OF OWNERSHIP AND CONTROL*. Journal Of Law & Economics. http://www.journals.uchicago.edu/t-and-c
Feng, H., & Xiao, J. Z. (2022). Board change and firm risk: Do new directors mean unstable corporate policies? Corporate Governance: An International Review, 30(2), 212–231. https://doi.org/10.1111/corg.12399
Ginesti, G., Drago, C., Macchioni, R., & Sannino, G. (2018). Female board participation and annual report readability in firms with boardroom connections. Gender in Management, 33(4), 296–314. https://doi.org/10.1108/GM-07-2017-0079
Gujati, D. N., & Porter, D. C. (2009). Basic Econometrics (5th Edition). McGraw-Hill.
Harjoto, M. A., Laksmana, I., & Lee, W. E. (2020). Female leadership in corporate social responsibility reporting: Effects on writing, readability and future social performance. Advances in Accounting, 49. https://doi.org/10.1016/j.adiac.2020.100475
Izzah, N. (2021). PENGARUH MANAJEMEN LABA DAN DEWAN KOMISARIS TERHADAP KETERBACAAN LAPORAN TAHUNAN. Jurnal Ilmiah Mahasiswa FEB.
Jensen, M. C., & Meckling, W. H. (1976). THEORY OF THE FIRM: MANAGERIAL BEHAVIOR, AGENCY COSTS AND OWNERSHIP STRUCTURE. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company.
Kumar, G. (2014). Determinants of Readability of Financial Reports of U.S.-Listed Asian Companies. Asian Journal of Finance & Accounting, 6(2), 1. https://doi.org/10.5296/ajfa.v6i2.5695
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
Lo, K., Ramos, F., & Rogo, R. (2017). Earnings management and annual report readability. Journal of Accounting and Economics, 63(1), 1–25. https://doi.org/10.1016/j.jacceco.2016.09.002
Loughran, T., & Mcdonald, B. (2014). Measuring readability in financial disclosures. Journal of Finance, 69(4), 1643–1671. https://doi.org/10.1111/jofi.12162
Monica, N., Putri, A., Afrilyani, R., & Haryanti, R. (2023). Analisis Kecurangan Laporan Keuangan PT Asuransi Jiwasraya dengan Analisis Fraud Pentagon Info Artikel ABSTRAK. In Sanskara Akuntansi dan Keuangan (Vol. 1, Issue 02).
Munandar, A., & Kadlina, K. (2024). The impact of audit committee effectiveness on the relationship between company performance and readability of disclosures: a laboratory experiment. Journal of Accounting and Investment, 25(3), 1022–1042. https://doi.org/10.18196/jai.v25i3.21884
Ndegwa, J. N. (2024). Sustainability reporting, board diversity, earnings management and financial statements readability: evidence from an emerging economy. Corporate Governance (Bingley), 24(4), 780–798. https://doi.org/10.1108/CG-01-2023-0021
Prabhawa, A. A., & Harymawan, I. (2022). Readability of Financial Footnotes, Audit Fees, and Risk Management Committee. Risks, 10(9). https://doi.org/10.3390/risks10090170
Pratama, B. Y., Putu Dian Rosalina Handayani NARSA, N., & Pranetha PRANANJAYA, K. (2022). Tax Avoidance and the Readability of Financial Statements: Empirical Evidence from Indonesia. Journal of Asian Finance, 9(2), 103–0112. https://doi.org/10.13106/jafeb.2022.vol9.no2.0103
Sambuaga, E. A., Iksanto, K. A., Emmanuela, N., & M.Y., N. P. Q. (2022). EFFECT OF PROFIT MANAGEMENT ON ANNUAL REPORT READABILITY. Jurnal Akuntansi Bisnis, 15(2). https://doi.org/10.30813/jab.v15i2.2920
Seifzadeh, M., Salehi, M., Abedini, B., & Ranjbar, M. H. (2021). The relationship between management characteristics and financial statement readability. EuroMed Journal of Business, 16(1), 108–126. https://doi.org/10.1108/EMJB-12-2019-0146
Soveinia, S., & Haryanto, H. (2022). The Influence of Corporate Governance on the Performance of Islamic Banking Companies in Indonesia. Jurnal Ilmiah Ekonomi Islam, 8(3), 2444. https://doi.org/10.29040/jiei.v8i3.6119
Susi Wardhani, R., Veru Purbolakseto, H., & Warno, H. (2022). HOW DIFFICULT ARE THE FINANCIAL STATEMENTS TO READ? JURNAL BISNIS DAN AKUNTANSI, 24(2), 353–364. http://jurnaltsm.id/index.php/JBA
Suzan, L., & Mutiah, N. F. (2024). Integrity of Financial Statement Factors: Intellectual Capital, Independent Commissioner, and Company Size. Atestasi : Jurnal Ilmiah Akuntansi, 7(1), 604–622. https://doi.org/10.57178/atestasi.v7i1.825
Ullah, I., Zhao, Q., Zeb, A., Iqbal, A., & Khan, M. A. (2023). Board diversity and financial reporting quality: evidence from China. Economic Research-Ekonomska Istrazivanja , 36(2). https://doi.org/10.1080/1331677X.2022.2142812
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
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2026-02-28
How to Cite
Lestari, D., Winarni, D., Fitriati, A., & Pandansari, T. (2026). PENGARUH KEBERAGAMAN DEWAN DIREKSI, DEWAN KOMISARIS DAN PROFITABILITAS TERHADAP KETERBACAAN LAPORAN TAHUNAN. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 10(1), 1267-1279. https://doi.org/10.31955/mea.v10i1.7137
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