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Pengaruh Profitabilitas, Likuiditas, Reputasi Auditor, dan Kepemilikan Publik terhadap Internet Financial Reporting (IFR)

Rufaidah, Corina (2019) Pengaruh Profitabilitas, Likuiditas, Reputasi Auditor, dan Kepemilikan Publik terhadap Internet Financial Reporting (IFR). Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Rapid technology growth has made the internet became a new strategy for companies to communicate with investors. In this case, internet could be used by the companies to report their information, both financially and non-financially or commonly known as Internet Financial Reporting (IFR). This study aims to analyze the effect of profitability, liquidity, auditor reputation and public ownership on Internet Financial Reporting. The population in this study are manufacturing companies listed on the Stock Exchange in 2018. The Samples collected are based on purposive sampling, consists of 144 companies. This study used a multiple regression analysis techniques to test variables that affect Internet Financial Reporting. Lastly, from this study, the result indected that profitability has a significant effect on internet financial reporting. However, the other factors such as liquidity, auditor reputation and public ownership have no significant effect on Internet financial Reporting.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.3 - FINANCIAL REPORTS
Divisions: Bachelor of Accountancy
Depositing User: CORINA RUFAIDAH
Date Deposited: 17 Oct 2019 01:46
Last Modified: 17 Oct 2019 01:51
URI: http://eprints.perbanas.ac.id/id/eprint/4898

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