Pengaruh Ukuran Perusahaan, Umur Listing, Market Activity, dan Corporate Ownership terhadap Internet Financial Reporting (IFR)

Indahsari, Pramidya Devi (2019) Pengaruh Ukuran Perusahaan, Umur Listing, Market Activity, dan Corporate Ownership terhadap Internet Financial Reporting (IFR). Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Internet financial reporting (IFR) is one of the practices of disclosure of financial statements through the internet or corporate website media. IFR is also a voluntary disclosure practice. IFR is very helpful for companies in disseminating financial information so as to reduce agency costs from management to shareholders. This study aims to determine the effect of company size, age of listing, market activity, and corporate ownership on internet financial reporting (IFR). The sample used in this study is all companies listed on the Indonesia Stock Exchange in 2018. The analysis technique used is multiple linear regression analysis. The results showed that the variable company size and listing age had a positive effect on internet financial reporting. while the market activity and corporate ownership variables have no effect on internet financial reporting. Keywords : firm size, listing age, market activity, corporate ownership and internet financial reporting (IFR)

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: PRAMIDYA DEVI INDAHSARI
Date Deposited: 13 Nov 2019 05:56
Last Modified: 13 Nov 2019 05:56
URI: http://eprints.perbanas.ac.id/id/eprint/5052

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