Analisis Hubungan Kualitas Informasi Akuntansi Persepsin Dengan Variabel Anterseden dan Keyakinan (Trust) Akan Kualits Informasi Akuntansi
Limbong, Juliwati (Adv : Didi Achjari, Dr. , M.Com.), Didi Achjari, Dr. , M.Com.
Investasi atas portofolio reksadana menjadi pilihan menarik bagi masyarakat Indonesia, tersedia dalam periode bulanan sampai tahunan. Para manager investasi (MI) sebagai pengelola investasi, memilih berbagai saham dan obligasi emiten yang tersedia di pasar modal sebagai sebagian besar tujuan investasi. Selain itu berdasarkan KEP-46/PM/1997 investasi portofolio dialokasikan juga dalam Government bond, Warrant, Right, Investment Fund Instrument, Medium Term Notes, Time Deposits, SBSN, SUKUK. Para MI melakukan pembentukan komposisi portofolio dipengaruhi oleh ketersediaan informasi emiten. Informasi dapat berupa informasi keuangan dan nonkeuangan. Secara fundamental, informasi keuangan perusahaan tersaji berupa audited report tahunan. Secara teknis, informasi harga saham emiten tersedia setiap hari.
Tujuan penelitian ini adalah untuk menguji sejauhmana pengaruh Kualitas Situs Web, Asimetri Informasi Persepsian, Kredibilitas Signal, Kualitas Informasi Akuntansi Persepsian terhadap Keyakinan (trust) para MI akan Kualitas Informasi Akuntansi. Pemilihan informasi akuntansi emiten dilakukan secara real time atau closed to online melalui situs web. Dengan menggunakan purposive sampling, penyebaran kuesioner dilakukan terhadap populasi perusahaan Asset Management, yang berada dibawah pengawasan Otoritas Jasa Keuangan. Data diolah menggunakan PLS SEM atas sampel yang aktif beroperasi sebesar 56,72 % dari 101 perusahaan Asset Management yang terdaftar. Data berupa konstruk laten yaitu persepsi para MI. Berdasarkan model pengukuran, data memenuhi persyaratan validitas dan reliabilitas. Hasil pengujian hipotesis menunjukkan Kualitas Situs Web berpengaruh positip terhadap persepsi para MI akan Kualitas Informasi Akuntansi, dengan t = 6,0541 ( p < 0,01), tetapi tidak terbukti mempengaruhi persepsi para MI akan Kualitas Informasi Akuntansi ketika dimoderasi oleh Asimetri Informasi Persepsian ( t = 0,737 ) dan Kredibilitas Signal ( t = 0,8913 ). Selanjutnya Kualitas Informasi Akuntansi Persepsian mempengaruhi Keyakinan (trust) para MI atas Kualitas Informasi Akuntansi emiten, dengan t = 2,3958 ( p < 0,05).
Mutual fund investment like portfolios become an attractive option for the people of Indonesia, there is available in a monthly or yearly. The investment manager (IM) as an organized of investment, choose a variety of stock and bond issuers that available in the stock market, as mostly target of investment. Besides that, based on KEP-46/PM/1997, portfolio allocated on Government bond, Warrant, Right, Investment Fund Instrument, Medium Term Notes, Time Deposits, SBSN, SUKUK. IMÂ’s was composing portfolios, affected of availability of corporate information. There are available as financial information and nonfinancial information. As fundamentally approach, corporate financial information served as annualy audited report. And technically approach, emittenÂ’s stock price are available every day.
The purpose of this study was to examine Quality of Website, Information Asymmetry Perceived, Signal Credibility as antecedent factors affect of Perceived of Accounting Information Quality. Furthermore Perceived of Accounting Information Quality can being affect the Trust of the IM in Quality of Accounting Information. Selecting of accounting information issuers by web site. Accounting information was choosed real time or closed to online. This study had been used purposive sampling, which distributed questionair for Asset managementÂ’s firm as population. They were under controlled of Financial Service Authority (Otoritas Jasa Keuangan). Data was performed by PLS SEM, over actively corporates as 56,72 % of 101 listed company. Data was latent construct, as Investment ManagementÂ’s perceived. Under measurement model, data was fullfiled requirement of validity and reliability. The result of hyphotesis test explained that Quality of Website had positive affect on Perceived of Accounting Information Quality, with t = 6,0541 ( p < 0,01). However didnÂ’t prove affect on Perceived of Accounting Information Quality, if moderated of Information Asymmetry Perceived ( t = 0,737 ), and Signal Credibility ( t = 0,8913 ). Furthermore, Perceived of Accounting Information Quality affect Trust in Quality of Accounting InformationÂ’s corporate, with t = 2,3958 ( p < 0,05).
Kata Kunci : Kualitas Situs Web, Asimetri Informasi Persepsian, Kredibilitas Signal, Keyakinan akan Kualitas Informasi Akuntansi, Pendekatan fundamental, Pendekatan teknis, Quality of Website, Information Asymmetry Perceived, Signal Credibility, Trust in Quality of Ac
