PENGARUH DEWAN KOMISARIS DAN LEVERAGE TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING (IFR) DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL

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.

[img]
Preview
Text
ARTIKEL ILMIAH.pdf

Download (650kB) | Preview
[img]
Preview
Text
COVER.pdf

Download (1MB) | Preview
[img]
Preview
Text
BAB I.pdf

Download (260kB) | Preview
[img]
Preview
Text
BAB II.pdf

Download (323kB) | Preview
[img] Text
BAB III.pdf
Restricted to Registered users only

Download (507kB)
[img] Text
BAB IV.pdf
Restricted to Registered users only

Download (451kB)
[img]
Preview
Text
BAB V.pdf

Download (258kB) | Preview
[img] Text
LAMPIRAN.pdf
Restricted to Registered users only

Download (3MB)

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 > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 19 Oct 2017 09:39
Last Modified: 19 Oct 2017 09:39
URI: http://eprints.perbanas.ac.id/id/eprint/2742

Actions (login required)

View Item View Item