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PENGARUH KARAKTERISTIK KEUANGAN DAN NON KEUANGAN PERUSAHAAN TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Listing di Bursa Efek Indonesia)

Bellawati, Etika (2017) PENGARUH KARAKTERISTIK KEUANGAN DAN NON KEUANGAN PERUSAHAAN TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Listing di Bursa Efek Indonesia). Undergraduate (S1) thesis, University of Muhammadiyah Malang.

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Abstract

The aim of this study is to provides emperical evidence on the effect of firm’s characteristics. They are firm size, profitability, leverage,auditor reputation, corporate listing age and independent commissioners on disclosure of Internet Financial Reporting. The samples used in this research are 52 companies listed at Indonesia Stock Exchange in 2015 with a purposive sampling method. The types of data used in this study is a secondary data in Indonesia Stock Exchange and use company website. The analysis method used is multiple linear regression using SPSS. The result of this study show that size of the company, auditor reputation, and independent commissioners has possitive effect on disclosure of Internet Financial Reporting, but profitability has negative effect. Meanwhile leverage and corporate listing age has no effect on disclosure of Internet Financial Reporting.

Item Type: Thesis (Undergraduate (S1))
Student ID: 201310170311358
Keywords: Internet, firm’s characteristics, Disclosure of Internet Financial Reporting
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Retno Widiyastuti Ika Wijaya
Date Deposited: 15 Feb 2019 02:11
Last Modified: 15 Feb 2019 02:11
URI : http://eprints.umm.ac.id/id/eprint/44283

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