@thesis{thesis,
		author={.  Evi},
		title ={Faktor-Faktor Yang Mempengaruhi Pengungkapan Laporan Keuangan Melalui Website Perusahaan Bank Perkreditan Rakyat (BPR)},
		year={2017},
		url={http://eprints.ukmc.ac.id/1332/},
		abstract={This study aims to examine the effects of corporate characteristics (firm size, profitability, leverage and liquidity) on the disclosure of financial statements through the company website. Population in this research is Bank Perkreditan Rakyat (BPR) company that operated in West Java area 2016. Sampling technique in this research is purposive sampling and produced 73 BPR. In analyzing this research data using SPSS software version 23. The method of data analysis used is logistic regression analysis. The results of this study indicate thatfirm size, leverage, and liqudity does not affect the disclosure of financial statements through the company website but profitability affects the disclosure of financial statements through the company?s website.}
		}