Electronic Theses and Dissertation
Universitas Syiah Kuala
SKRIPSI
THE DETERMINANT OF INTERNET FINANCIAL REPORTING (IFR): EVIDENCE FROM GO-PUBLIC COMPANIES LISTED IN IDX
Pengarang
KHARISMA FIENDY - Personal Name;
Dosen Pembimbing
Nomor Pokok Mahasiswa
1401103010110
Fakultas & Prodi
Fakultas Ekonomi dan Bisnis / Akuntansi (S1) / PDDIKTI : 62201
Kata Kunci
Penerbit
Banda Aceh : FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA., 2018
Bahasa
Indonesia
No Classification
1
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ABSTRACT
This study aims to determine and analyze the determinants of Internet Financial Reporting (IFR) listed on in Indonesia Stock Exchange (IDX) for the year 2017. The determinants measured by profitability, leverage, Listing and Auditor Reputation as the independent variables. IFR disclosure measure by index Internet financial reporting Index (IFRI) developed by Chen (2000). The population in this research is all go public companies listed on the Indonesia Stock Exchange for the year 2017. By 45 companies that meet the criteria of the research sample has been determined. The data analysis technique are using classical assumption test. Hypothesis testing, is tested using multiple linear regression analysis with SPSS 23.0. The results of this study indicated that all dependent variable (Profitability, Leverage, Listing, and Auditor Reputation) has no effect on practice of disclosing Internet financial reporting. From those variable only profitability has postive direction on IFR.
Keywords: Internet Financial Reporting, Level of Disclosure, Profitability, Leverage, Listing, Auditor Reputation
Tidak Tersedia Deskripsi
THE DETERMINANT OF INTERNET FINANCIAL REPORTING (IFR): EVIDENCE FROM GO-PUBLIC COMPANIES LISTED IN IDX (KHARISMA FIENDY, 2018)
PENGARUH RASIO AKTIVITAS, RISIKO SISTEMATIK, DAN TINGKAT KEPEMILIKAN SAHAM TERHADAP INTERNET FINANCIAL REPORTING ( STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 ) (Febrian Rizki, 2016)
DETERMINAN KECURANGAN PELAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI PEMODERASI (STUDI PADA BANK UMUM SYARIAH DI INDONESIA) (Rauzatul Jannah, 2023)
PENGARUH PROFIT MARGIN RATIO, FINANCIAL LEVERAGE RATIO, LIQUIDITY RATIO, DAN GROWTH TERHADAP KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2011 (Rahma Yanti, 2014)
CORPORATE INTERNET FINANCIAL REPORTING: A CROSS COUNTRY ANALYSIS IN ASIA PACIFIC (CUT NADHIRAH FAISAL, 2020)