Pengaruh Ukuran Perusahaan, Profitabilitas,Leverage, dan Likuiditas Terhadap Internet Financial Reporting (IFR) Pada Perusahaan Manufaktur

Rahmawati, Naning (2020) Pengaruh Ukuran Perusahaan, Profitabilitas,Leverage, dan Likuiditas Terhadap Internet Financial Reporting (IFR) Pada Perusahaan Manufaktur. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The internet is a medium used to communicate and spread information quickly about financial statements to related parties. Decree of the Chairman of the Capital Market and Financial Institution Supervisory Agency (BAPEPAM-LK) No. Kep-431 / BL / 2012 clause 3 states that issuers or public companies must post an annual report on the website. This study aims to examine the effect of company size, profitability, leverage and liquidity on internet financial reporting (IFR). The population in this study is manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study was selected using a purposive sampling method with criteria for manufacturing companies that already have their own websites that can be accessed by the public. The analytical method used is multiple linear regression analysis processed with the SPSS 23 program. The results of this study indicate that profitability has a positive effect on internet financial reporting. While company size, leverage and liquidity do not have a positive effect on internet financial reporting. Suggestions that can be given in this study are that further research is expected to add other independent variables that can affect internet financial reporting because there are many other factors that can affect internet financial reporting that have not been used in this study. Keywords: Company Size, Profitability, Leverage, Liquidity, and Ineternet Financial Reporting (IFR).

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: NANING RAHMAWATI
Date Deposited: 12 Mar 2020 10:51
Last Modified: 12 Mar 2020 10:51
URI: http://eprints.perbanas.ac.id/id/eprint/5865

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