Pengungkapan Informasi Keuangan secara Sukarela di Internet oleh Perusahaan Besar di Indonesia (Internet Financial Reporting)

Fayiatha, Hasya (2019) Pengungkapan Informasi Keuangan secara Sukarela di Internet oleh Perusahaan Besar di Indonesia (Internet Financial Reporting). Undergraduate thesis, Universitas Internasional Batam.

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Abstract

-Tujuan dari penelitian ini adalah untuk menguji dampak dari karakteristik sebagai faktor yang berpotensial yang mungkin mempengaruhi setiap pengungkapan keuangan di internet secara sukarela oleh perusahaan besar di Indonesia. Karakteristik dalam penelitian ini adalah ukuran perusahaan, leverage, profitabilitas, umur perusahaan, kepemilikan dispersi, sektor industri, dan tipe auditor. Sampel yang dipilih menggunakan metode purposive sampling untuk mengumpulkan sebanyak 414 perusahaan besar yang terdaftar di Bursa Efek Indonesia pada tahun 2013 sampai dengan 2017. Menggunakan regresi logistik biner untuk mengetahui pengaruh variabel independen terhadap variabel dependen dan diproses menggunakan program SPSS versi 21. Hasil dari analisis data dan kesimpulan menunjukkan bahwa ukuran perusahaan berpengaruh secara signifikan positif terhadap Internet Financial Reporting. Variabel umur perusahaan, sektor industri, dan tipe auditor menunjukkan adanya pengaruh secara signifikan negatif. Sedangkan, untuk variabel leverage, profitabilitas, dan kepemilikan dispersi menunjukkan tidak ada temuan yang signifikan terhadap Internet Financial Reporting. ********************************************************************** -The purpose of this study is to examine the impact of characteristics as a potential factor that might influence each financial disclosure on the internet voluntarily by large companies in Indonesia. The characteristic in this study are the company size, leverage, profitability, company age, dispersion of ownership, industrial sector, and auditor type. The sample chosen uses a purposive sampling method to collect as many as 414 large companies listed on the Indonesia Stock Exchange in 2013 to 2017. Using binary logistic regression to determine the effect of independent variables on the dependent variables and processed using the program of SPSS version 21. The results of data analysis and conclusions indicate that the size of the company has a significantly positive effect on Internet Financial Reporting. Variables of company age, industry sector, and auditor type indicate a significantly negative influence. Wheares, for the variables of leverage, profitability, and dispersion of ownership there are no significant findings on Internet Financial Reporting.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: -Internet Financial Reporting, company size, leverage, profitability, company age, dispersion of ownership, industry sector, auditor type, binary logistic regression, large companies.
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 10:06
Last Modified: 05 Oct 2020 08:09
URI: http://repository.uib.ac.id/id/eprint/1932

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