presentasi confrontation between supply and demand for voluntary information in the annual reports...
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ARTICLE SUMMARY AND CRITICAL REVIEWConfrontation between Supply and Deandfor Voluntary Inforation in t!e Annual
Report" in an Eer#in# Country$ T!eTuni"ian Ca"eInternational journal of Accounting andFinancial Reporting Vol. 2 No. 2, 2008Oleh Rada !A"RO#N
Anggota Kelompok III:
1. Elvira Primashita (F1314112)
2. Rangga Retriasa (F131411)
3. !atrio "i#o$o (F131411%)
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A. $e%&rip%i Arti&el
&''l Artikel:on*rontation #et$een !'ppl+ an,eman *or -ol'ntar+ In*ormation in
the Ann'al Reports in an Emergingo'ntr+: he 'nisian ase
Pen'lis: Ra/a 0AKRP'#likasi 'rnal: &'rnal ini
ip'#likasikan i International &o'rnal
o* A55oo'nting an Finan5ial
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'. Ring&a%an Arti&el
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8asalah Pokok
Penelitian terah'l' men+e#'tkanaan+a kesenangan in*ormasi antarain*ormasi s'karela +ang i'ngkapkanalam laporan tah'nan enganke#'t'han para pengg'na laporanterse#'t
Riset 9'estion: se#erapa l'as
keterseian in*ormasi s'karela +angaa alam laporan tah'nan g'namemen'hi ke#'t'han para analiske'angan
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''an Penelitian
nt'k meng'i tingkat ke5'k'panin*ormasi s'karela +angi'ngkapkan alam laporantah'nan engan persepsikeg'naann+a oleh para analiske'angan.
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8an*aat Penelitian
a. 8anaemen per'sahaan: menent'kanin*ormasi apa saa +ang perl' i'ngkapkanalam laporan tah'nan sehingga apatmemen'hi ke#'t'han setiap pemangk'
kepentingan (stakeholder).#. Pihak eksternal pengg'na laporan ke'angan:
memahami #ah$a laporan tah'nan aalahin*ormasi +ang sangat penting #agi decisiontool. -ol'ntar+ is5los're si*atn+a tiak iat'roleh stanar. Keepann+a mereka apatmeminta kepaa per'sahaan6 in*ormasi apasaa +ang mereka #'t'hkan.
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0ipotesis
0ipotesis i#ang'n atas asarlanasan teori ari hasil#e#erapa penelitian se#el'mn+a.
R'm'san 0ipotesis:
Aa kesenangan antara man*aat
in*ormasi s'karela +angirasakan oleh analis ke'anganengan tingkat peng'ngkapan
alam laporan tah'nan.
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-aria#el Penelitian
a. Demand of Voluntary Information(PA)
-aria#el ini ie;nisikan se#agai tingkatpersepsi +ang iharapkan olehpengg'na laporan ke'angan ('sers)
b. Supply of Voluntary information
-aria#el ini ie;nisikan se#agai
in*ormasi apa saa +ang ter5ant'malam laporan tah'nan per'sahaan+ang si*atn+a mer'pakan in*ormasis'karela.
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Penekatan Analisis
a. ,e;nisi an peng'k'ran sampel
Penelitian ini mengg'nakan ataprimer an ata sk'ner. ,ata
primer #er'pa k'esioner +angit''kan kepaa analiske'angan an manager porto*olio
+ang #ekera atas nama
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Penelitian ini mem#ang'n ines
peng'ngkapan s'karelamengg'nakan ine=
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Peneliti mengelompokkan itemterse#'t kealam 'a s'# ine=.
!'# ine= pertama teriri atas itempeng'ngkapan s'karela +ang terkaitengan peng'ngkapan $ai#. !'#
ine= pertama ini teriri atas 23item.
!'# ine= ke'a teriri ataspeng'ngkapan s'karela +ang tiakterkait erat engan peng'ngkapan$ai#. !'# ine= ini memiliki 23 item
&'mlahn+a aalah ?2 items.
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#. Peng'k'ran varia#el
1) -aria#el PA @ 'se*'lness
per5eption o* the item (eman)
Responen iminta mem#erikanpenapat mereka tentang se#erapa
man*aat item>item terse#'t alamanalisis gri engan mengg'nakanskor paa skala ;ve>point likert (ari1 @ tiak #erman*aat sampai @
sangat #erman*aat)
PA @ BPoints assigne #+ theresponents to the item C 'm#er o*
responents
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2) -aria#el peng'ngkapan item (s'ppl+)
Item gr'p pertama6 i'ngkapkan han+a #ent'kk'antitati*. &ika item>item terse#'t i'angkapkan i#eri#o#ot rata>rata an ika tiak i#eri D7.
Item gr'p ke'a6 i'angkapkan alam #ent'k +ang#er#ea (k'antiti* an k'alitati*). &ika item
i'ngkapkan engan inikasi 'antitati* i#eri #o#otrata>rata6 ika i'ngkapkan engan inikasi 'alitati*i#eri nilai #o#ot setengah rata>rata an ika tiaki'ngkapkan i#eri G7H.
A(erage di%clo%ure %core ) * +oint% a%%igned tothe ite according to the annual report% coding- Nuer of the copanie% li&el/ to di%clo%ethe ite
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3) ,,! : Gegree o* the item
is5los'reH (s'ppl+ C eman),,! masing>masing item i'k'r
engan :
(Average is5los're s5ore o* theitem C PA o* the item)177
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Peng'ian 0ipotesis
1) 8em*ok'skan paa levelpeng'ngkapan single itemsengan mem#ent'k gri
peng'ngkapan (melal'ipenent'an 'mlah per'sahaan+ang meng'ngkapkan item
terse#'t i#aningkan engan'mlah per'sahaan +angm'ngkin meng'ngkapkan).
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2) 8em#aningkan persentase
peng'ngkapan (s'ppl+) engan #o#ot rata>rata (eman)6 mem#aningkan peringkatitem>item #erasarkan man*aat +angirasakan an peringkat item>item men'r't
tingkat peng'ngkapan.
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Kesimp'lan
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Keter#atasan
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Artikel Pem#aning
he in*ormativeness o*vol'ntar+ is5los're inthe ann'al reports o*
liste in'strial5ompanies in !o'th
A*ri5aH
+enuli%&E 8+#'rgh6,epartment o* A55o'ntingAn Finan5e. niversit+ o*Pretoria
+uli&a%i 8eitariA55o'ntan5+ Resear5h -ol.
% 2771: 1%%>21L
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1a%alah +o&o& Arti&el
ompleteness
se*'lness
itik tem' antara permintaan an pena$aran alam peng'ngkapain*ormasi s'karela
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''an PenelitianPersepsi
ke#'t'han+ang samaantara
pem#'at anpengg'nalaporan
iak aa
per#eaan+ang
signi;kanalam
ke#'t'han
ke'a pihak
Peng'ngkapan +angmemaai
alamlaporanke'angn
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1etode +enelitian
Per'sahaan i #'rsa saham A*sel
K'antitati*
K'esioner kepaa Pem#'at an
Pengg'na Maporan Ke'angan
,i'i mengg'nakan 'i A-Apaa apikasi !A!
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Peng'k'ran -aria#el
1etode pengu&uran dari 'u/ untu& engu&urting&at pengung&apan
8etoe
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+engeangan dan+engujian !ipote%i%
iak aa per#eaanpersepsi antara pem#'at
engan pengg'nalaporan ke'angan
mengenai in*ormasi +ang
perl' i'ngkapkan alamlaporan ke'angan.
Pem#ahasan literat'r+ang isaikan oleh
peneliti 5'k'pmen'k'ng hipotesis
+ang ia a'kan.
,alam 'i hipotesispeneliti mengg'nakan 'iA-A 'nt'k
menent'kan per#eaanmean ata +ang iapat
ari ke'a gr'p.
0asil ari 'i hipotesismen'n'kkan #ah$atiak aa per#eaan
signi;kan antara persepsike#'t'han peng'ngkapan
in*ormasi s'karela antarapem#'at an pengg'nalaporan ke'angan.
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Kesimp'lan riti5al Revie$
Artikel 'tamase#enarn+a aalahpengem#anganst'i ari artikel
pem#aning.
#erhaapanengan pengg'nalaporan ke'angan+ang #er#ea6akan menim#'lkanper#eaan alamke#'t'han
in*ormasi +angperl' i'ngkapkan
in*ormasi +angsi*atn+ai'ngkapkan
se5ara s'karela.