Dewi Putri, Vivian (2018) Pengaruh dewan komisarisindependen, kepemilikan manajerial, blockholders, ukuran perusahaan, tipe audit, leverage dan profitabilitas terhadap Internet financial reporting (ifr). Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
Purpose - The main purpose of this study is to examine the effect of independent board of commissioners, managerial ownership, blockholders, firm size, audit type, leverage and profitability on internet financial reporting by listed companies in Indonesia. Methodology - The population of the study consists manufacture firm in Indonesia. Secondarydata were sourced from 111 samples of the company which listed in Indonesia Stock Exchange (IDX) in 2016. Double regression analysis is used to examine the determinants of Internet financial reporting. Findings - The results reveal that only firm size and profitability have significant impact and positive relationship on internet financial reporting, whereas independent board of commissioners, managerial ownership, blockholders, audit type and leverage are not significant. Implication – The companies which report financial information on website have to focus on firm size and profitability because skateholder will easy and fast to know about companies and that factors can influence investation decision. Keyword : internet financial reporting, firm size and profitability.
| 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: | 24 Oct 2018 02:52 |
| Last Modified: | 24 Oct 2018 02:52 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3465 |
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