Pengaruh Faktor Keungan Dan Non Keungan Terhadap Internet Financial And Sustainability Reporting
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Muyassaroh, Siti
Subject
H Social Sciences (General)
Datestamp
2024-02-19 05:38:47
Abstract :
The fast growing of the internet creates a new way for companies to communicate with investors. Internet helps companies to disseminate financial information and reduce the agency cost associated with printing and delivery of annual reports for management accountability to hareholders. IFSR is a disclosure of financial statements and the sustainability of a company on the internet through the company website. The purpose f this study was to determine the effect of firm size, liquidity, ownership of a majority, the reputation of the auditor and the company listing to IFSR age. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI). The sampling technique was purposive sampling with observation-year period 2008-2010 and acquired 15 companies pooling of samples was then performed for a total sample of 45 companies. The analytical method used is Logistic egression. These results indicate that firm size, ownership, and listing age variables affect the majority of temporary liquidity IFSR and auditor reputation did not affect the company's listing IFSR. Testing goodness of the model in this study (R Square) of 64.5%.
The fast growing of the internet creates a new way for companies to communicate with investors. Internet helps companies to disseminate financial information and reduce the agency cost associated with printing and delivery of annual reports for management accountability to hareholders. IFSR is a disclosure of financial statements and the sustainability of a company on the internet through the company website. The purpose f this study was to determine the effect of firm size, liquidity, ownership of a majority, the reputation of the auditor and the company listing to IFSR age. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI). The sampling technique was purposive sampling with observation-year period 2008-2010 and acquired 15 companies pooling of samples was then performed for a total sample of 45 companies. The analytical method used is Logistic egression. These results indicate that firm size, ownership, and listing age variables affect the majority of temporary liquidity IFSR and auditor reputation did not affect the company's listing IFSR. Testing goodness of the model in this study (R Square) of 64.5%.
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