Analisis Faktor-Faktor Yang Mempengaruhi Pelaporan Keuangan Melalui Internet (Internet Financial Reporting) Dalam Website Perusahaan

DEWI, NOVIA SHINTA (2012) Analisis Faktor-Faktor Yang Mempengaruhi Pelaporan Keuangan Melalui Internet (Internet Financial Reporting) Dalam Website Perusahaan. 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 could be used by companies for reporting financial information or usually called Internet Financial Reporting (IFR). This study aims to analize the effect of firm size, profitability, leverage, and likuidity of internet financial reporting in all companies listed on the Stock Exchange (study on firms that go public on the Stock Exchange). The factors examined are firm size, profitability, liquidity and leverage. This study is using 403 companies that listed in Indonesia Stock Exchange period 2010. The examination of hypothesis using logistic regression analysis to examine the influence of firm size, profitability, liquidity and leverage. This study is using 403 companies that listed in Indonesia Stock Exchange period 2010. The results indicate that some determinants of IFR such as firm sizeauditor size affect IFR practice. However, other factors, such as rofitability , liquidity, leverage not explain the company choice to use the internet as a medium for corporate financial reporting.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	ukuran perusahaan, profitabilitas, leverage, likuiditas, Internet Financial Reporting
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Art
Depositing User:	Magang Magang Siswa
Date Deposited:	20 Feb 2024 03:08
Last Modified:	20 Feb 2024 03:08
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/1710

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