Faktor-Faktor Yang Mempengaruhi Internet Financial Reporting (IFR) Pada Perusahaan Cyclicals dan Perusahaan Non Cyclicals Yang Terdaftar di Bursa Efek Indonesia (BEI).

Rossadianingrum, Defa Putri (2025) Faktor-Faktor Yang Mempengaruhi Internet Financial Reporting (IFR) Pada Perusahaan Cyclicals dan Perusahaan Non Cyclicals Yang Terdaftar di Bursa Efek Indonesia (BEI). Undergraduate thesis, Universitas Hayam Wuruk Perbanas.

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Abstract

Internet Financial Reporting is an alternative media that can be used to carry out related activities between investors and companies more efficiently and effectively through the company's website. The purpose of this study is to analyze the effect of the level of Profitability, Liquidity, Company Size, Company Age, Leverage, and Public Share Ownership on Internet Financial Reporting. The sample in this study were 224 consumer cyclicals and non-cyclicals companies listed on the Indonesia Stock Exchange in 2024. Data analysis was carried out using multiple regression analysis with SPSS software. The results showed that the variables of Liquidity and Company Size have an effect on Internet Financial Reporting, and the variables of Profitability, Company Age, Leverage, and Public Share Ownership have no effect on Internet Financial Reporting. This indicates the need for special attention to the company's management strategy in addressing these factors to strengthen its competitive position and business sustainability. With a deeper understanding of the importance of Internet Financial Reporting, it can influence companies to improve their performance and face challenges that may arise in an ever-changing business environment. Keyword: Internet Financial Reporting, Profitabilitas, Likuiditas, Ukuran Perusahaan, Umur Perusahaan, Leverage, Kepemilikan Saham Publik

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: DEFA PUTRI ROSSA DIANINGRUM
Date Deposited: 25 Mar 2025 01:54
Last Modified: 25 Mar 2025 01:54
URI: http://eprints.perbanas.ac.id/id/eprint/13456

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