PENGARUH PUBLIC OWNERSHIP, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTERNET FINANCIAL REPORTING (Studi Empiris pada Perusahaan Manufaktur Sektor Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2016)

MAHARANI, INTAN (2018) PENGARUH PUBLIC OWNERSHIP, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTERNET FINANCIAL REPORTING (Studi Empiris pada Perusahaan Manufaktur Sektor Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the effect of Public Ownership, Corporate Size and Leverage to Internet Financial Reporting. The data used is the annual financial statements of consumable sub-consumer goods companies listed on the BEI for 4 periods from 2013 to 2016 with analysis method used is multiple linear regression through SPSS 20. The results showed that there are significant differences for each variable that is Public Ownership and Leverage have a significant positive effect on IFR otherwise Size Company does not effect IFR. Keywords : IFR, Public Ownership, Size , DER. Penelitian ini bertujuan untuk mengetahui Pengaruh Kepemilikan Saham Luar, Ukuran Perusahaan dan Leverage terhadap Pelaporan Keuangan melalui Internet. Data yang digunakan adalah laporan keuangan tahunan perusahaan manufakur sub barang konsumsi yang terdaftar di BEI selama 4 periode dari tahun 2013 sampai dengan tahun 2016 dengan metode analisis yang digunakan yaitu Regresi Linear Berganda melalui SPSS 20. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan untuk masing – masing variabel yaitu Public Ownership dan Leverage memiliki pengaruh positif signifikan terhadap IFR, sebaliknya Ukuran Perusahaan tidak berpengaruh terhadap IFR. Kata Kunci: IFR, Public Ownership, Size , DER.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 506
NIM/NIDN Creators: 43213110440
Uncontrolled Keywords: IFR, Public Ownership, Size , DER.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 20 Dec 2018 04:01
Last Modified: 29 Nov 2021 05:46
URI: http://repository.mercubuana.ac.id/id/eprint/46241

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