Perkembangan penelitian di bidang pengungkapan di Indonesia: Telaah konseptual

Aqlima Cendera Dewi (), Aning Fitriana () and Doddy Setiawan ()

Jurnal Siasat Bisnis, 2018, vol. 22, issue 1, 1-19

Abstract: AbstractThis study aims to provide an overview of the development of corporate information disclosure research in Indonesia taken from 11 accredited journals in Indonesia. Samples are obtained from 2004 to 2017 and obtained 66 articles covering the practice of corporate information disclosure. This research classifies articles based on topics, research methods and models used by researchers. The widest researched topics of corporate information disclosure practices are the antecedent topics of firm size and financial ratios, while the widest used research methods are analytical methods. In addition, the corporate social responsibility-based disclosure is widely studied since this disclosure was probably considered as concern of many parties, especially the general public, and causing conflict in the community.AbstrakPenelitian ini bertujuan untuk memberikan gambaran perkembangan penelitian pengungkapan informasi perusahaan di Indonesia yang diambil dari 11 jurnal terakreditasi di Indonesia. Sampel diperoleh dari tahun 2004 sampai dengan 2017 dan diperoleh sebanyak 66 artikel yang membahas mengenai praktik pengungkapan informasi perusahaan. penelitian ini mengklasifikasikan artikel berdasarkan topik, metode penelitian dan model yang digunakan oleh peneliti. Topik yang paling banyak diteliti dari praktik pengungkapan informasi perusahaan adalah topik anteseden yaitu ukuran perusahaan dan rasio keuangan, sedangkan metode penelitian yang paling banyak digunakan adalah metode analitik. Sementara pengungkapan berbasis corporate social responsibility adalah yang paling banyak diteliti karena kemungkinan dianggap menyangkut banyak pihak terutama masyarakat umum dan banyak menimbulkan konflik ditengah masyarakat.Â

Keywords: bibliograpi; metode analitis; pengungkapan informasi perusahaan; pengungkapan corporate social responsibility (search for similar items in EconPapers)
Date: 2018
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