PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP INTERNET FINANCIAL REPORTING (IFR)

WULANDARI, WULANDARI (2016) PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP INTERNET FINANCIAL REPORTING (IFR). Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

In order to improve the efficiency and competitiveness of the national economy, it is necessary to provide facilities to obtain the company's annual financial information. The information disclosed play an important role in representing management transparency and accountability in the conduct of business. In recent decades, the Internet technology into alternative media used by companies to deploy financial and non financial information to the general public. This study aims to determine the significance of the effect of firm size, profitability, leverage, liquidity, managerial ownership and board size manufacturing company in Indonesia Stock Exchange in 2013 and 2014 against Internet Financial Reporting (IFR). Data analysis techniques in this study using multiple linear regression. the results of this research is variable size significantly influence the company IFR (Internet Financial Reporting), while the variable profitability, leverage, liquidity, managerial ownership structure and board size does not significantly influence the IFR (Internet Financial Reporting) Keywords: characteristics of the company, corporate governance and the internet financial reporting.

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: 09 Jan 2018 07:28
Last Modified: 09 Jan 2018 07:28
URI: http://eprints.perbanas.ac.id/id/eprint/3072

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