Bonita, Revinda (2022) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS, UMUR LISTING, DAN PUBLIC OWNERSHIP TERHADAP INTERNET FINANCIAL REPORTING (Studi pada 3 Jenis Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Penelitian ini meneliti pengaruh ukuran perusahaan, profitabilitas, likuiditas, umur listing, dan public ownership terhadap pengungkapan informasi di website perusahaan. Sampel penelitian ini sebanyak 105 perusahaan diambil dari perusahaan sektor consumer cyclicals, consumer non cyclicals, dan basic material pada tahun 2019 yang memenuhi kriteria. Hasil penelitian menunjukkan bahwa ukuran perusahaan memiliki pengaruh positif, sedangkan profitabilitas, likuiditas, umur listing, dan public ownership tidak berpengaruh terhadap internet financial reporting. Kata kunci: Internet Financial Reporting, Karakteristik Perusahaan, Profitabilitas, Public Ownership. This study examines the effect of firm size, profitability, liquidity, listing age, and public ownership on the disclosure of company financial reporting on their website. The sample of this research is 105 companies taken from consumer cyclicals, consumer non cyclicals, and basic material sector companies in 2019 that meet the criteria. The results showed that firm size affects positively, while profitability, liquidity, company age, and public ownership do not affect on internet financial reporting. Keyword: Internet Financial Reporting, Company Characteristics, Profitability, Public Ownership.
| Item Type: | Thesis (S2) |
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| NIM/NIDN Creators: | 55519120034 |
| Uncontrolled Keywords: | Internet Financial Reporting, Karakteristik Perusahaan, Profitabilitas, Public Ownership. Internet Financial Reporting, Company Characteristics, Profitability, Public Ownership. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Maulana Arif Hidayat |
| Date Deposited: | 05 Nov 2022 02:17 |
| Last Modified: | 05 Nov 2022 02:17 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/71307 |
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