PENGARUH KARAKTERISTIK PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING DALAM WEBSITE PERUSAHAAN

ULFAH, FITRIYAH (2017) PENGARUH KARAKTERISTIK PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING DALAM WEBSITE PERUSAHAAN. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The rapid development of the internet creates a shotcut for the companies to communicate with the investors. Internet could be used by companies to report the financial information which is called Internet Financial Reporting (IFR). The purpose of this study was to find evidence of the influence firm characteristics and managerial ownership on the internet financial reporting. Firm Characteristics are identified as profitability, firm size, leverage, listing age. Population in this study are 59 companies those were property, real estate, and building construction listed on Indonesian stock exchange in the period of 2015. Data analysis methods used was multiple linear regression analysis. The results showed that firm size and leverage affect the Internet financial reporting. variable profitability, listing age and managerial ownership did not influence the internet financial reoporting.. Keyword : internet financial reporting, profitability, firm size, leverage, listing age, managerial ownership.

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 10:14
Last Modified: 19 Oct 2017 10:14
URI: http://eprints.perbanas.ac.id/id/eprint/2765

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