PERANAN UKURAN PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING (IFR)

RISGIATI, KIKI (2017) PERANAN UKURAN PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING (IFR). Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Developments growth fastly in this technology make companies think to create a new way to communicate with investors through the website that can be known as the Internet Financial Reporting (IFR). The aim of this study is to examine the function of company’s size, liquidity and profitability on the disclosure of Internet Financial Reporting (IFR). The population in this study is manufacturing companies listed on the Stock Exchange in 2015. The sample was selected using purposive sampling with multiple criteria and acquired 83 companies that match in the criteria. The analytical method used in this study is multiple linear regression analysis. The results of this study is firm size partially have affect the disclosure of Internet Financial Reporting (IFR). While liquidity and profitability is partially have no effect on the disclosure of Internet Financial Reporting (IFR). Key words : Company size, liquidity, profitability, Internet Financial Reporting (IFR), disclosure.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 19 Oct 2017 06:59
Last Modified: 19 Oct 2017 06:59
URI: http://eprints.perbanas.ac.id/id/eprint/2662

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