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PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE INTERNET REPORTING (CIR) PADA PERUSAHAAN PUBLIK DI INDONESIA

Jacky, Mohammad (2013) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE INTERNET REPORTING (CIR) PADA PERUSAHAAN PUBLIK DI INDONESIA. Other thesis, University of Muhammadiyah Malang.

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Abstract

The research objective was to analyze the effect of firm characteristics on the disclosure of Corporate Internet Reporting (CIR) on the Public Company in Indonesia. This study consists of five independent variables and the dependent variable. The independent variables in this study are firm size measured by total assets of the company, profitability proxied use return on equity (ROE), leverage is proxied using a debt to equity ratio (DER), firm age, calculated since the establishment of the company, and liquidity proxied using the cash ratio (cash ratio). While the dependent variable in this study is the Corporate Internet Reporting (CIR). This research method using t-test consisting of five hypotheses were tested using SPSS 17.0. The first hypothesis analysis firm size affect the disclosure of Corporate Internet Reporting (CIR) on the Public Company in Indonesia. These results are seen from t count < t table with a significant level > 0.05. As for profitability, leverage, firm age, and liquidity does not affect the disclosure of Corporate Internet Reporting (CIR) on the Public Company in Indonesia. These results can be seen from t count > t table with a significant level of <0.05.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 15 Jan 2015 07:31
Last Modified: 15 Jan 2015 07:31
URI : http://eprints.umm.ac.id/id/eprint/14801

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