ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTERNET FINANCIAL REPORTING PADA SEKTOR PROPERTY & REAL ESTATE DI INDONESIA DENGAN VARIABEL PEMODERASI KINERJA KEUANGAN

NUARISA, ADRIANA (2017) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTERNET FINANCIAL REPORTING PADA SEKTOR PROPERTY & REAL ESTATE DI INDONESIA DENGAN VARIABEL PEMODERASI KINERJA KEUANGAN. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The rapid development of the Internet led to the emergence of a new means for the company to disclose information to shareholders. Companies can use the internet to disclose financial information to investors. This method is commonly called Internet Financial Reporting (IFR). IFR help companies to disseminate information of positive signals to attract investors. This study aims to examine key factors that determine financial report in property & real estate sector in Indonesia. The sample of this research is that companies listed on the Indonesia Stock Exchange in 2015. This study used purposive sampling method. The method of analysis used is multiple regression analysis and multiple regression linear analysis. The results showed that company size, and outside ownership effect on the level of disclosure IFR. Test results for moderating variables indicate that financial performance no affects the relationship between the level of disclosure IFR and auditor reputation. The test results for outcome variables showed that IFR relevant to making decision investor. Keywords: financial reporting, internet, signalling theory

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 19 Oct 2017 01:11
Last Modified: 19 Oct 2017 01:11
URI: http://eprints.perbanas.ac.id/id/eprint/2621

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