Maulana Fajri Al Arafi
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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA PELAPORAN KEUANGAN DAN KEBERLANJUTAN MELALUI INTERNET DAN IMPLIKASINYA TERHADAP ASIMETRI INFORMASI Maulana Fajri Al Arafi; Sutrisno T
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This  research  aims  to  find  empirical  evidence  about  the  effect  of  firm  size, profitability, leverage and non-management share ownership portion to internet financial and sustainability reporting, as well as to find empirical evidence about the effect of internet financial and sustainability reporting to information asymmetry. The population  in  this research are 446  Indonesian companies  listed  in  Indonesian Stock Exchange (IDX) in period 2012. This research selected 120 companies by using non-probability random sampling (purposive sampling). These research data were analyzed using multiple regression analysis and simple regression analysis. The results indicated that firm size and profitability had influence on internet financial and sustainability reporting. The research also showed that internet financial and sustainability reporting could reduce information asymmetry.   Keywords:  Internet Financial and Sustainability Reporting, Firm Size, Profitability, Leverage, Non-management  Share-ownership  portion, Information Asymmetry.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA PELAPORAN KEUANGAN DAN KEBERLANJUTAN MELALUI INTERNET DAN IMPLIKASINYA TERHADAP ASIMETRI INFORMASI Arafi, Maulana Fajri Al; T, Sutrisno
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This  research  aims  to  find  empirical  evidence  about  the  effect  of  firm  size, profitability, leverage and non-management share ownership portion to internet financial and sustainability reporting, as well as to find empirical evidence about the effect of internet financial and sustainability reporting to information asymmetry. The population  in  this research are 446  Indonesian companies  listed  in  Indonesian Stock Exchange (IDX) in period 2012. This research selected 120 companies by using non-probability random sampling (purposive sampling). These research data were analyzed using multiple regression analysis and simple regression analysis. The results indicated that firm size and profitability had influence on internet financial and sustainability reporting. The research also showed that internet financial and sustainability reporting could reduce information asymmetry.   Keywords:  Internet Financial and Sustainability Reporting, Firm Size, Profitability, Leverage, Non-management  Share-ownership  portion, Information Asymmetry.