Peran Moderasi Ukuran Perusahaan Pada Hubungan Dewan Komisaris, Kepemilikan Saham Publik, Dan Internet Financial Reporting Pada Perusahaan Consumer Cyclicals Dan Non Cyclicals

Damayanti, Lucky Awanda (2024) Peran Moderasi Ukuran Perusahaan Pada Hubungan Dewan Komisaris, Kepemilikan Saham Publik, Dan Internet Financial Reporting Pada Perusahaan Consumer Cyclicals Dan Non Cyclicals. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.

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Abstract

Internet Financial Reporting is a financial report published on a company's personal website. The aim of this research is to determine whether company size can strengthen the relationship between the Board of Commissioners, public share ownership and Internet financial reporting. The sample in this research was 230 cyclical and non-cyclical consumer companies listed on the Indonesia Stock Exchange in 2023. Data analysis was carried out using moderated regression analysis with SPSS software. The research results show that the board of commissioners and public share ownership have no effect on Internet Financial Reporting, and the company size variable cannot strengthen the relationship between the board of commissioners and public share ownership on Internet Financial Reporting. This shows the need for special attention to company management strategies in responding to these factors to strengthen competitive position and business sustainability. With a deeper understanding of the importance of Internet Financial Reporting can influence companies to improve their performance and face challenges that may arise in a changing business environment.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: LUCKY AWANDA DAMAYANTI
Date Deposited: 04 Jul 2024 03:59
Last Modified: 04 Jul 2024 03:59
URI: http://eprints.perbanas.ac.id/id/eprint/12563

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