Analisis Faktor-faktor yang Memengaruhi Integrated Reporting

Abstract

Abstract

Financial information which has been the main analytical as well as the main accountability tool to investors apparently unable to meet the demands of investors, especially in terms of non-financial information disclosure. Integrated reporting (IR) exist to respond this issue. This study analyzes the effect of the size of the public accounting firm (KAP), stakeholder pressure, audit committee meetings, and audit committee authority on IR. Property, real estate and construction companies listed on the Indonesia Stock Exchange (IDX) were selected as the object of this study because they were considered to have complex information in their operations. Through a purposive sampling technique, 116 samples were selected during the 2016-2017 observation year that were processed with multiple linear regression analysis on the Eviews 8 analysis tool. Based on the results and conclusions of the study, audit committee meetings and the audit committee authority have a positive and significant influence on (IR). This shows the company will maximize IR practices if the audit committee has a high frequency of meetings and expanded authority of the audit committee. Meanwhile, KAP size and stakeholder pressure have not been proven to have  an influence on IR.

 Keywords: Integrated Reporting, Public Accounting Firm Size, Stakeholder Pressure, Audit Committee Meeting, Audit Committee Authority.

Abstrak

 Informasi keuangan yang selama ini menjadi alat analisis sekaligus pertanggungjawaban utama kepada investor dirasa tidak mampu memenuhi tuntutan investor, terutama akan informasi non-finansial. Integrated reporting (IR) hadir sebagai suatu laporan terintegrasi yang menggabungkan informasi finansial dan non-finansial ke dalam suatu laporan yang mampu menyajikan informasi secara komprehensif bagi penggunanya. Penelitian ini menganalisis pengaruh ukuran kantor akuntan publik (KAP), tekanan pemangku kepentingan, rapat komite audit, dan otoritas komite audit terhadap IR. Perusahaan sektor properti, real estat, dan konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) dipilih sebagai objek penelitian ini karena dinilai memiliki informasi yang kompleks dalam operasinya. Melalui teknik purposive sampling, terpilih 116 sampel selama tahun amatan 2016-2017 yang diolah dengan analisis regresi linier berganda pada alat analisis Eviews 8.

Berdasarkan hasil dan simpulan penelitian, rapat komite audit dan otoritas komite audit memiliki pengaruh positif dan signifikan terhadap (IR). Hal ini menunjukkan perusahaan akan memaksimalkan praktik IR apabila komite audit memiliki frekuensi rapat yang tinggi serta diperluasnya otoritas dari komite audit. Sementara, ukuran KAP dan tekanan pemangku kepentingan tidak terbukti memiliki pengaruh terhadap IR. 

Kata Kunci:     Integrated Reporting, Ukuran KAP, Tekanan Pemangku Kepentingan, Rapat Komite Audit, Otoritas Komite Audit.