NUR RAHARDIANTI, GABRIELLA (2019) CORPORATE GOVERNANCE MECHANISM AND INTERNET FINANCIAL REPORTING IN INDONESIA (Studi Empiris Pada Perusahaan Perbankan yang terdaftar di Otoritas Jasa Keuangan Periode 2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to investigate the effects of the Corporate Governance Mechanism on the Internet Financial Reporting on banking companies in Indonesia. The Variables used are Internet Financial Reporting, Board of Director Meeting, Audit Committe Competence, and Audit Committe Meeting. The population in this study is a banking company listed on the OJK in 2018. The sample is determined by purposive sampling method so as to obtain as many as 81 samples. The data used are secondary data obtained from OJK. The hypothesis in this study will be tested using multiple regression analysis. The results showed that Board of Director Meeting have a significant positive effect on Internet Financial Reporting. On the other hand, Audit Committe Competence and Audit Committe Meeting are not proven to affect the Internet Financial Reporting. Keywords: Internet Financial Reporting; Board of Director Meeting; Audit Committe Competence; Audit Committe Meeting. Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Governance Mechanism terhadap Internet Financial Reporting pada perusahaan perbankan di Indonesia. Variabel yang digunakan adalah Internet Financial Reporting, Rapat Dewan Direksi, Kompetensi Komite Audit, dan Rapat Komite Audit. Populasi dalam penelitian ini merupakan perbankan yang terdaftar di OJK tahun 2018. Sampel ditentukan dengan metode porposive sampling sehingga diperoleh sebanyak 81 sampel. Data yang digunakan adalah data sekunder yang diperoleh dari OJK. Hipotesis dalam penelitian ini akan di uji menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa Rapat Dewan Direksi berpengaruh positif secara signifikan terhadap Internet Financial Reporting. Di sisi lain, Kompetensi Komite Audit dan Rapat Komite Audit tidak terbukti mempengaruhi Internet Financial Reporting. Kata Kunci: Internet Financial Reporting; Rapat Dewan Direksi; Kompetensi Komite Audit; Rapat Komite Audit.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 19 275 |
| NIM/NIDN Creators: | 43215120235 |
| Additional Information: | Internet Financial Reporting; Rapat Dewan Direksi; Kompetensi Komite Audit; Rapat Komite Audit. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 26 Jan 2022 14:11 |
| Last Modified: | 03 Feb 2022 04:53 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54689 |
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