Faktor - Faktor Yang Mempengaruhi Internet Financial Reporting (IFR) pada Sektor Industri, Consumer Cycle, Teknologi dan Energi Yang Terdaftar Di BEI

Kurniawan, Moch Rizky (2023) Faktor - Faktor Yang Mempengaruhi Internet Financial Reporting (IFR) pada Sektor Industri, Consumer Cycle, Teknologi dan Energi Yang Terdaftar Di BEI. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.

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Abstract

The development of the internet has created a new way to convey financial information, namely by using Internet Financial Reporting (IFR). IFR is present and growing as a medium that informs matters related to the company. Companies providing financial information on the internet are very useful for investors because IFR is a communication medium for potential investors who need company financial information. The method used in this analysis uses a quantitative approach. This research aims to test the influence of the independent variables, namely profitability, company size, leverage and liquidity, then the dependent variable, namely Internet Financial Reporting (IFR)(H1), is rejected, meaning that liquidity has no effect on Internet Financial Reporting. (IFR) in 2021 (H2) is rejected, this shows that leverage has no effect on Internet Financial Reporting (IFR) in 2021 (H3) is accepted, so company size has an effect on Internet Financial Reporting (IFR) in 2021 (H4) rejected, meaning that profitability has no effect on Internet Financial Reporting (IFR) in 2021. Based on the limitations of the research that has been presented, the suggestion that researchers can give to develop similar research further is to increase the research population, not only by using industrial sector companies, but You can also use companies from other sectors to increase the sample and increase the research period

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: MOCH RIZKY KURNIAWAN
Date Deposited: 01 Oct 2024 03:32
Last Modified: 01 Oct 2024 03:32
URI: http://eprints.perbanas.ac.id/id/eprint/11966

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