* Corresponding Author
ANALISIS KUALITAS PENGUNGKAPAN PADA LAPORAN TAHUNAN (STUDI PADA PERUSAHAAN DI INDEKS LQ – 45 TAHUN 2016 – 2017)
https://doi.org/10.22146/abis.v7i2.58838 Dioga Alif Maulana(1*), Ratna Nurhayati(2)
(1) Universitas Gadjah Mada, Yogyakarta
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
Intisari
Tujuan - Penelitian ini menganalisis kualitas pengungkapan informasi ekonomi dan keuangan, tata kelola, dan kinerja berkelanjutan pada laporan tahunan perusahaan yang terdaftar di Indeks LQ - 45 periode 2016 -2017.
Metode Penelitian – Peneltian ini menggunakan analisis konten untuk menganalisis kualitas pengungkapan pada sampel yang berjumlah 39 perusahaan di Indeks LQ – 45. Kualitas pengungkapan dinilai dengan menggunakan daftar pertanyaan yang dikembangkan oleh Kiyanga (2014) dan Yusmaida (2016).
Temuan – Hasil penelitian menunjukan kualitas pengungkapan laporan tahunan perusahaan di Indeks LQ 45 memiliki nilai yang bervariasi antar perusahaan. Kualitas pengungkapan perusahaan di Indeks LQ 45 mempunyai rata – rata nilai sebesar 70,85% dan 73,65 pada tahun 2016 dan 2017. Untuk informasi ekonomi dan keuangan telah disajikan dengan baik oleh tiap – tiap perusahaan dengan nilai rata – rata 94,66% dan 94,87%. Perusahaan dengan kualitas pengungkapan terbaik pada tahun 2016 dan 2017 yakni ANTM dengan nilai 93,38 untuk masing – masing tahun.
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DOI: https://doi.org/10.22146/abis.v7i2.58838
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