Pengaruh Faktor Keungan Dan Non Keungan Terhadap Internet Financial And Sustainability Reporting

Muyassaroh, Siti (2012) Pengaruh Faktor Keungan Dan Non Keungan Terhadap Internet Financial And Sustainability Reporting. Other thesis, STIE Bank BPD Jateng.

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Abstract

The fast growing of the internet creates a new way for companies to communicate with investors. Internet helps companies to disseminate financial information and reduce the agency cost associated with printing and delivery of annual reports for management accountability to hareholders. IFSR is a disclosure of financial statements and the sustainability of a company on the internet through the company website. The purpose f this study was to determine the effect of firm size, liquidity, ownership of a majority, the reputation of the auditor and the company listing to IFSR age. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI). The sampling technique was purposive sampling with observation-year period 2008-2010 and acquired 15 companies pooling of samples was then performed for a total sample of 45 companies. The analytical method used is Logistic egression. These results indicate that firm size, ownership, and listing age variables affect the majority of temporary liquidity IFSR and auditor reputation did not affect the company's listing IFSR. Testing goodness of the model in this study (R Square) of 64.5%.

Item Type: Thesis (Other)
Uncontrolled Keywords: Internet Financial and Sustainability Reporting, firm size, liquidity, majority ownership, auditor reputation, and the age of the listing companies.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
Divisions: Faculty of Law, Arts and Social Sciences > School of Art
Depositing User: Magang Magang Siswa
Date Deposited: 19 Feb 2024 05:38
Last Modified: 19 Feb 2024 05:38
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/1649

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