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FAKTOR KEUANGAN DAN NON KEUANGAN YANG MEMENGARUHI INTERNET FINANCIAL REPORTING (IFR) DI INDONESIA

SETYOPUTRI, DESSY DWIANITA (2014) FAKTOR KEUANGAN DAN NON KEUANGAN YANG MEMENGARUHI INTERNET FINANCIAL REPORTING (IFR) DI INDONESIA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Technological developments can change the mindset of the people and as well as the company will get to know to publish coeporate information to stakeholders and investors who will collaborate with the company. Investors will be interested in the company that published financial information via the internet and the current condition of the company is quite good. Internet is used by companies to report financial information to investors so called Internet Financial Reporting (IFR). IFR emerged as the fastest medium to inform the matters related to the company. This study aims to examine the influence of financial and non-financial to the IFR in Indonesia. The sample was 6 types of industries listed on the Stock Exchange in 2012. The results of this study indicate that the variable firm size, liquidity and industry types have a significant effect on the IFR and indicates that the variable profitability, value of the firm, firm age, and the majority ownership is not a significant effect on the IFR. Key Word : Internet Financial Reporting (IFR)

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.3 - FINANCIAL REPORTS
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 05 Jul 2017 03:48
Last Modified: 05 Jul 2017 03:48
URI: http://eprints.perbanas.ac.id/id/eprint/1060

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