PENGARUH UMUR LISTING, JENIS INDUSTRI, DAN

STRUKTUR KEPEMILIKAN TERHADAP

INTERNET FINANCIAL REPORTING

SKRIPSI

PANDU ADITYA KURNIAWAN

1410112071

PROGRAM STUDI AKUNTANSI S1

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAKARTA

2018

PENGARUH UMUR LISTING, JENIS INDUSTRI DAN

STRUKTUR KEPEMILIKAN TERHADAP

INTERNET FINANCIAL REPORTING

SKRIPSI

Diajukan Sebagai Salah Satu Syarat Untuk Memperoleh Gelar

Sarjana Akuntansi

PANDU ADITYA KURNIAWAN

1410112071

PROGRAM STUDI S1 AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAKARTA

2018

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Pengaruh Umur Listing, Jenis Industri dan Struktur Kepemilikan

Terhadap Internet Financial Reporting

Oleh

Pandu Aditya Kurniawan

Abstrak

Penelitian ini dilakukan untuk menguji pengaruh variabel Umur Listing,

Jenis Industri dan Struktur Kepemilikan terhadap Internet Financial Reporting

(IFR) pada seluruh perusahaan non-keuangan yang terdaftar di Bursa Efek

Indonesia periode 2014-2016. Sampel dalam penelitian ini berjumlah 120

perusahaan non-keuangan yang terdapat di Bursa Efek Indonesia periode 2014-

2016 yang dipilih dengan menggunakan metode purposive sampling. Dengan

penambahan variabel pengendali berupa ukuran perusahaan. Data diperoleh

sampel sebanyak 120 perusahaan dengan total sampel 360. Setelah

menghilangkan data outlier, akhirnya menghasilkan 314 sampel yang siap

dianalisis dan diuji. Teknik analisis yang digunakan adalah regresi linier berganda

dengan tingkat signifikansi sebesar 5%. Keterbatasan dalam penelitian ini adalah

(1) peneliti menemukan website perusahaan sedang under construction sehingga

tidak dapat diakses dan (2) peneliti menemukan laporan keuangan atau laporan

tahunan baik website perusahaan dan di BEI yang tidak konsisten sehingga

mengurangi sampel penelitian. Hasil penelitian ini menunjukan bahwa (1) Umur

Listing tidak berpengaruh signifikan terhadap Internet Financial Reporting (IFR),

(2) Jenis Industri tidak berpengaruh signifikan terhadap Internet Financial

Reporting (IFR), dan (3) Struktur Kepemilikan berpengaruh signifikan positif

terhadap Internet Financial Reporting (IFR).

Kata kunci: Umur Listing, Jenis Industri, Struktur Kepemilikan, Internet

Financial Reporting.

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The Effect of Age Listing, Industry Type and Ownership Structure

on Internet Financial Reporting

By

Pandu Aditya Kurniawan

Abstract This study was conducted to examine the effect of variable Age Listing,

Industry Type and Ownership Structure on Internet Financial Reporting on all

non-financial companies listed in Indonesia Stock Exchange period 2014-2016.

The sampling in this study of 120 non-financial companies listed in Indonesia

Stock Exchange period 2014-2016 with purposive sampling method. With the

addition of control variable firm size. Data obtained from the company’s financial

statements that have been publication. The number of samples was obtained from

120 companies with total 360 sample. After eliminating the outliers data, which

eventually resulted 314 observations that ready to be analyzed and tested. The

analysis technique that used in this study is multiple linear regression with a

significance level of 5%. The limitations of this study is (1) researchers found the

company webiste was under construction so it can not be accesssed and (2) the

researcher finds the financial report or annual report of both the company

website and in BEI which is inconsistenct thereby to reduce the research sample.

The results in this study indicates that (1) Age Listing has no significant effect on

Internet Financial Reporting (IFR), (2) Industry Type has no significant effect on

Tax Internet Financial Reporting (IFR), and (3) Ownership Structure has

significant positve effect on Internet Financial Reporting (IFR).

Keywords: Age Listing, Industry Type, Structure Ownership, Internet Financial

Reporting.

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PRAKATA

Segala puji bagi Allah SWT, Tuhan semesta alam. Atas berkat, rahmat, dan

hidayah-Nya penulis dapat menyelesaikan proposal skripsi, yang berjudul

“Pengaruh Umur Listing, Jenis Industri dan Struktur Kepemilikan

Terhadap Internet Financial Reporting” dengan baik. Shalawat serta salam

semoga senantiasa terlimpat kepada Nabi Muhammad SAW, para sahabat,

keluarga dan seluruh umatnya hingga akhir zaman.

Pada kesempatan ini penulis menyampaikan terima kasih kepada Bapak

Drs. Samin, MM. dan Ibu Anita Nopiyanti, S.E., M.M. selaku dosen pembimbing

yang telah banyak memberikan arahan dan saran-saran yang sangat bermanfaat,

Bapak Danang Mintoyuwono, S.E, M.Ak. selaku Ka. Prodi S1 Akuntansi, Ibu Ni

Putu Eka Widiastuti S.E., M.Si, CSRS selaku Ketua Jurusan S1 Akuntansi, Dr.

Prasetyo Hadi, S.E, M.M, CFMP selaku Dekan Fakultas Ekonomi dan Bisnis dan

dosen pembimbing akademik saya Ibu Dra. Fitri Yetti, MM.

Selain itu, ucapan terima kasih secara khusus penulis sampaikan kepada

Mama dan Papa saya. Penulis secara khusus menyampaikan rasa terima kasih

kepada Devita Rahmadhani Fitria telah membantu dan mendukung saya atas

penelitian ini dan teman seperjuangan saya di UPN “Veteran” Jakarta yaitu Ricky,

Kuila, Fita, Christy, Leilaini, Irma, Mia, Amy dan Lisna, dan teman rekan kerja

organisasi Himpunan Mahasiswa Akuntansi S1. Penulis pun menyadari bahwa

kekeliruan sangat mungkin terjadi. Selanjutnya, penulis berharap karya ini dapat

bermanfaat bagi pembaca dan penulis secara khusus dan dapat dimanfaatkan

dalam kehidupan Saya ucapkan terimakasih sekali lagi bagi yang membaca

penelitian ini. Semoga menjadi berkah bagi kita semua.

Jakarta, Januari 2018

Pandu Aditya Kurniawan

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DAFTAR ISI

HALAMAN SAMPUL ......................................................................................... i

HALAMAN JUDUL ........................................................................................... ii

PERNYATAAN ORISINALITAS .................................................................... iii

PERNYATAAN PERSETUJUAN PUBLIKASI ............................................. iv

PENGESAHAN ................................................................................................... v

BERITA ACARA UJIAN SKRIPSI ................................................................. vi

ABSTRAK ......................................................................................................... vii

ABSTRACT ....................................................................................................... viii

PRAKATA .......................................................................................................... ix

DAFTAR ISI ........................................................................................................ x

DAFTAR TABEL ............................................................................................ xiii

DAFTAR GAMBAR ........................................................................................ xiv

DAFTAR LAMPIRAN ..................................................................................... xv

BAB 1 PENDAHULUAN .............................................................................. 1

I.1 Latar Belakang ..................................................................................... 1

I.2 Rumusan Masalah ................................................................................ 7

I.3 Tujuan Penelitian ................................................................................. 7

I.4 Manfaat Penelitian ............................................................................... 7

BAB II TINJAUAN PUSTAKA ..................................................................... 9

II.1 Penelitian Sebelumnya ........................................................................ 9

II.2 Landasan Teori .................................................................................. 23

II.2.1 Teori Keagenan (Agency Theory) .................................................... 23

II.2.2 Teori Stakeholder .............................................................................. 25

II.2.3 Laporan Keuangan............................................................................. 27

II.2.3.1 Pengertian Laporan Keuangan .......................................................... 27

II.2.3.2 Tujuan Laporan Keuangan ................................................................ 27

II.2.3.3 Sifat Laporan Keuangan .................................................................... 27

II.2.3.4 Karakteristik Laporan Keuangan ....................................................... 28

II.2.3.5 Komponen Laporan Keuangan .......................................................... 30

II.2.4 Internet Financial Reporting ............................................................. 31

II.2.4.1 Pengukuran Internet Financial Reporting ......................................... 33

II.2.4.2 Faktor-Faktor yang Mempengaruhi Internet Financial Reporting ... 33

II.2.5 Umur Listing ...................................................................................... 38

II.2.5.1 Pengertian Umur Listing ................................................................... 38

II.2.5.2 Pengukuran Umur Listing ................................................................. 39

II.2.6 Jenis Industri ...................................................................................... 39

II.2.6.1 Pengertian dan Jenis-Jenis Industri ................................................... 40

II.2.6.2 Pengukuran Jenis Industri.................................................................. 42

II.2.7 Struktur Kepemilikan ....................................................................... 42

II.2.7.1 Pengertian dan Jenis-Jenis Stuktur Kepemilikan .............................. 42

II.2.8 Ukuran Perusahaan ............................................................................ 46

II.2.8.1 Pengertian dan Jenis-Jenis Ukuran Perusahaan ................................. 46

II.2.8.2 Pengukuran Ukuran Perusahaan ........................................................ 48

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II.3 Kerangka Pemikiran .......................................................................... 49

II.4 Pengembangan Hipotesis .................................................................. 51

II.4.1 Pengaruh Umur Listing terhadap Internet Financial

Reporting ........................................................................................... 51

II.4.2 Pengaruh Jenis Industri terhadap Internet Financial Reporting........ 52

II.4.3 Pengaruh Struktur Kepemilikan terhadap

Internet Financial Reporting............................................................. 53

BAB III METODE PENELITIAN ................................................................ 55

III.1 Definisi Operasional dan Pengukuran Variabel ................................. 55

III.1.1 Definisi Operasional Variabel ............................................................ 55

III.1.2 Pengukuran Variabel .......................................................................... 56

III.2 Penentuan Populasi dan Sampel......................................................... 59

III.2.1 Populasi .............................................................................................. 59

III.2.2 Sampel ................................................................................................ 59

III.3 Teknik Pengumpulan Data ................................................................. 60

III.3.1 Jenis Data ........................................................................................... 60

III.3.2 Sumber Data ....................................................................................... 60

III.3.3 Pengumpulan Data ............................................................................. 60

III.4 Teknik Analisis Uji Hipotesis ............................................................ 61

III.4.1 Teknik Analisis .................................................................................. 61

III.4.1.1 Uji Asumsi Klasik .............................................................................. 61

III.4.1.2 Statistik Deskriptif ............................................................................. 64

III.4.2 Uji Hipotesis ...................................................................................... 64

III.4.2.1 Uji Koefisien Determinasi ................................................................ 64

III.4.2.2 Uji t .................................................................................................... 65

III.4.3 Model Regresi .................................................................................... 66

III.5 Kerangka Model Penelitian ................................................................ 67

BAB IV HASIL DAN PEMBAHASAN ........................................................ 68

IV.1 Hasil Penelitian ................................................................................... 68

IV.1.1 Deskripsi Objek Penelitian ................................................................. 68

IV.1.2 Deskripsi Data Penelitian .................................................................... 72

IV.1.2.1 Variabel Internet Financial Reporting................................................ 72

IV.1.2.2 Variabel Umur Listing ........................................................................ 77

IV.1.2.3 Variabel Jenis Industri ........................................................................ 81

IV.1.2.4 Variabel Struktur Kepemilikan ........................................................... 84

IV.1.3 Analisis Data dan Uji Hipotesis .......................................................... 87

IV.1.4 Analisis Statistik Deskriptif ................................................................ 87

IV.1.5 Uji Asumsi Klasik ............................................................................... 92

IV.1.5.1 Uji Normalitas ..................................................................................... 92

IV.1.5.2 Uji Multikolinearitas ........................................................................... 95

IV.1.5.3 Uji Autokorelasi .................................................................................. 95

IV.1.5.4 Uji Heteroskedastisitas ....................................................................... 96

IV.1.6 Uji Hipotesis ....................................................................................... 97

IV.1.6.1 Uji Koefisien Determinasi (R2) .......................................................... 97

IV.1.6.2 Uji Signifikansi Parameter Individual (Uji t) ..................................... 98

IV.1.7 Model Regresi Berganda................................................................... 100

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IV.2 Pembahasan....................................................................................... 102

IV.2.1 Pengaruh Umur Listing Terhadap Internet Financial Reporting ...... 102

IV.2.2 Pengaruh Jenis Industri Terhadap Internet Financial Reporting ...... 103

IV.2.3 Pengaruh Struktur Kepemilikan Terhadap

Internet Financial Reporting............................................................. 105

IV.3 Keterbatasan ...................................................................................... 107

BAB V SIMPULAN DAN SARAN .............................................................. 108 V.1 Simpulan ............................................................................................ 108

V.2 Saran ................................................................................................... 109

DAFTAR PUSTAKA ...................................................................................... 110

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DAFTAR TABEL

Tabel 1. Matriks Penelitian Sebelumnya Variabel yang Mempengaruhi

Internet Financial Reporting............................................................ 21

Tabel 2. Operasional dan Pengukuran Internet Financial Reporting ............ 57

Tabel 3. Pengambilan Keputusan Ada Tidaknya Autokorelasi ..................... 63

Tabel 4. Seleksi Sampel Berdasarkan Kriteria ............................................... 69

Tabel 5. Daftar Perusahaan Non-Keuangan Objek Penelitian ....................... 60

Tabel 6. Data Internet Financial Reporting ................................................... 73

Tabel 7. Data Umur Listing ............................................................................ 77

Tabel 8. Data Jenis Industri ............................................................................ 81

Tabel 9. DataStruktur Kepemilikan ............................................................... 84

Tabel 10. Hasil Statistik Deskriptif .................................................................. 89

Tabel 11. Hasil Statistik Deskriptif Jenis Industri ........................................... 89

Tabel 12. Hasil Uji Kolmogorov-Smirnov ....................................................... 94

Tabel 13. Hasil Uji Multikolinearitas............................................................... 95

Tabel 14. Hasil Uji Autokorelasi ..................................................................... 96

Tabel 15. Hasil Uji Glejser............................................................................... 97

Tabel 16. Uji Koefisien Determinasi (R2) ........................................................ 98

Tabel 17. Hasil Uji Signifikansi Parameter Individual (Uji t) ......................... 98

Tabel 18. Hasil Model Regresi Berganda ...................................................... 100

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DAFTAR GAMBAR

Gambar 1. Kerangka Penelitian ......................................................................... 51

Gambar 2. Kerangka Model Penelitan .............................................................. 67

Gambar 3. Hasil Pengujian Normalitas dengan Histogram ............................... 93

Gambar 4. Hasil Pengujian Normalitas Probability Plot ................................... 93

Gambar 5. Hasil Grafik Scatterplot Heteroskedastisitas.................................... 96

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DAFTAR LAMPIRAN

Lampiran 1 Daftar Indeks Internet Financial Reporting

Lampiran 2 Daftar Perusahaan Yang Menjadi Objek Penelitian

Lampiran 3 Data Umur Listing

Lampiran 4 Data Jenis Industri

Lampiran 5 Data Struktur Kepemilikan

Lampiran 6 Data Ukuran Perusahaan

Lampiran 7 Data Internet Financial Reporting

Lampiran 8 Data Yang Terkena Outlier

Lampiran 9 Hasil Pengolahan Data SPSS 23

Lampiran 10 Surat Riset