Faktor-Faktor yang Mempengaruhi Internet Financial Reporting pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2018

Syahrina, Yovie Auli (2020) Faktor-Faktor yang Mempengaruhi Internet Financial Reporting pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2018. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this study was to determine whether factors such as profitability, liquidity, Leverage, firm size, public ownership, listing age, and independent board of commissioners can affect internet financial reporting. Internet financial reporting is the presentation of financial reporting through a company's website and is voluntary. The method used in this research is purposive sampling with SPSS-16 software. The population is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2018 with a sampel of 137 companies. The analysis technique used is descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results are profitability (ROA) and firm size have a positive effect on internet financial reporting in the manufacturing industry while liquidity (CR), Leverage (DER), public ownership, listing age, and independent board of commissioners have no effect on internet financial reporting in the manufacturing industry. Keyword: Internet Financial Reporting, Profitability, Liquidity, Leverage, Firm Size, Public Ownership, Listing Age, Independent Board of Commissioners

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: YOVIE AULI SYAHRINA
Date Deposited: 16 Dec 2020 01:22
Last Modified: 16 Dec 2020 01:22
URI: http://eprints.perbanas.ac.id/id/eprint/7207

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