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All Journal Widya Warta JRMA (Jurnal Riset Manajemen dan Akuntansi)
Immanuela, Intan
Universitas Katolik Widya Mandala Madiun
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : Widya Warta

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ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP INTERNET FINANCIAL REPORTING (STUDI EMPIRIS PADA PERUSAHAAN YANG LISTED DI BURSA EFEK INDONESIA TAHUN 2014) Purbandari, Theresia; Immanuela, Intan
Widya Warta No. 01 Tahun XLII/Januari 2018
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This study aimed to prove empirically that: company size, profitability, liquidity, leverage, and listing age have a positive effect on Internet Financial Reporting (IFR). The data were financial statements audited by companies listed on the Indonesia Stock Exchange until 2014. They were obtained from www.idx.co.id and www.sahamok.com. The sampling technique was purposive sampling and the data collected were 228 companies. Hypothesis testing used multiple linear regression analysis. The results of this study showed that firm size had a positive effect on IFR, while profitability, liquidity, leverage, and age of listing had no effect on IFR. The combination of firm size, profitability, liquidity, leverage, and listing age had an effect on IFR.
Co-Authors Ananda, Tiara Riszky Candra, Riana Santi Fitri, Andika Handayani, Dwi Indrawati, Yulya Kasih Khasanah, Uswatun Laksmi, Vita Valentina Diah Ayu Mahfudhi, Ali Meidiyana, Andrea Venty Mualifah, - Munawaroh, Siti Ningrum, Arintia Budi Purbandari, Theresia Purnamasari, Lisa Rahmawati, Dewi Reni Reni, Reni Ristika, Ayurisa Sri Rustiyaningsih Sugiarti, Lilik Susanti, Rahma Yunia Fajar Wibisono, Haris Widiarto, Yenny Purwati Widyawati, Putri Galih Wulandari, Tantri Dwidarnanda