AGUSTINA, RAHAYU OUTRI (2017) PENGARUH DEWAN KOMISARIS DAN LEVERAGE TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING (IFR) DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
This study aimed to examine the effect of board of commissioners and leverage on the disclosure of Internet Financial Reporting (IFR). The dependent variable in this study is the Internet Financial Reporting (IFR) disclosure, while the independent variables are board of commissioners and leverage with firm size as control variable. The population of this study is manufacturing company that listed in Indonesia Stock Exchange (IDX) in 2014 and 2015. Based on purposive sampling method, the number of sample in this study are 156 samples. Testing the research hypothesis, this study used multiple regression analysis of SPSS Statistics 21. The result of hypothesis indicated that the leverage has significant negative effect on the Internet Financial Reporting (IFR) Disclosure, while the board of commissioners does not effect on the disclosure of Internet Financial Reporting (IFR). Firm size as control variable has significant positive effect on the Internet Financial Reporting (IFR) Disclosure. Keywords: Internet Financial Reporting (IFR) Disclosure, Board of commissioners, Leverage, Firm size.
| 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 |
| Date Deposited: | 19 Oct 2017 09:39 |
| Last Modified: | 19 Oct 2017 09:39 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2742 |
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