Pengaruh Profitabilitas, Leverage, Rasio Aktivitas, Umur Listing Terhadap Pengungkapan Internet Financial Reporting Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2016

Nuha, Ulun (2018) Pengaruh Profitabilitas, Leverage, Rasio Aktivitas, Umur Listing Terhadap Pengungkapan Internet Financial Reporting Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2016. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Internet financial statements are financial statement disclosures through the company's website. The existence of IFR helps the company to deliver information, both financial and non-financial information to stakeholders including investors. The use of internet financial reports in Indonesia is required in 2012 by the Decree of the Chairman of Bapepam-LK No. Kep431 / BL / 2012 in article 3 (three) which states that companies must submit annual financial reports on the websites of their respective companies. The purpose of this study was to influence the profitability, leverage, activity and age of the list of internet financial statement disclosures in manufacturing companies listed on the Indonesia Stock Exchange in 2016. The research sample included 100 manufacturing companies used on the IDX and after using purposive sampling. The results of this study indicate the profitability of internet financial reporting while leverage, activity and age of the list do not affect the disclosure of internet financial reporting. Keywords : internet financial reporting, profitability, leverage, activity, age of listing.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 26 Dec 2019 01:24
Last Modified: 26 Dec 2019 01:24
URI: http://eprints.perbanas.ac.id/id/eprint/5755

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