Pengaruh profitabilitas, likuiditas, leverage, umur
Listing dan kepemilikan manajerial terhadap
Internet financial reporting
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Pitaloka, Fitri Diah Ayu
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2019-01-07 01:55:20
Abstract :
Internet Financial Reporting can be utilized to deliver financial information needed by investors to more easily and quickly to obtained. In addition, Internet Financial Reporting also helps companies in disseminating information about companies superiorities. The research aimed to investigate the effect of profitability, liquidity, leverage, listing age and managerial ownership on Internet Financial Reporting. Technique sampling was used is purposive sampling method. The Hypothesis was examined by multiple linear regression using SPSS 25. Sample of this study consist of 94 manufacturing company listed in Indonesia Stock Exchange in 2015-2016. This research assesses the Internet Financial Reporting using IFR index consisting of content, timeliness, use of technology and user support. Most of the examined companies were characterized by a high level of index score. The results showed that only profitability has an effect on Internet Financial Reporting. While other variables such as liquidity, leverage, listing age and managerial ownership has no effect on Internet Financial Reporting. Keywords: Internet Financial Reporting, profitability, liquidity, leverage, listing age and managerial ownership.
Internet Financial Reporting can be utilized to deliver financial information needed by investors to more easily and quickly to obtained. In addition, Internet Financial Reporting also helps companies in disseminating information about companies superiorities. The research aimed to investigate the effect of profitability, liquidity, leverage, listing age and managerial ownership on Internet Financial Reporting. Technique sampling was used is purposive sampling method. The Hypothesis was examined by multiple linear regression using SPSS 25. Sample of this study consist of 94 manufacturing company listed in Indonesia Stock Exchange in 2015-2016. This research assesses the Internet Financial Reporting using IFR index consisting of content, timeliness, use of technology and user support. Most of the examined companies were characterized by a high level of index score. The results showed that only profitability has an effect on Internet Financial Reporting. While other variables such as liquidity, leverage, listing age and managerial ownership has no effect on Internet Financial Reporting. Keywords: Internet Financial Reporting, profitability, liquidity, leverage, listing age and managerial ownership.
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