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All Journal Diponegoro Journal of Accounting Jurnal Bingkai Ekonomi (JBE) Eduvest - Journal of Universal Studies
Mutiara Tresna Parasetya
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Neuroscience Social Sciences

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PENGARUH TATA KELOLA PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN INTERNET FINANCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR TAHUN 2022 MH. Yuve Putra Haryadi; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate governance on Internet Financial Reporting (IFR) in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Corporate governance is characterized by managerial ownership, institutional ownership, firm size, and audit committee.The population in this study are manufacturing companies included in the Indonesia Stock Exchange in 2022. The sampling method used in this research is purposive sampling. The total sample in this study was 86 research samples. The data obtained in this study were obtained from the Indonesia Stock Exchange and the company's website. Hypothesis testing in this study uses multiple linear regression analysis with the help of SPSS 26.0 software.The results of this study indicate that managerial ownership and audit committee have a positive effect on Internet Financial Reporting. On the other hand, institutional ownership and Company Size have a negative effect on Internet Financial Reporting.
Co-Authors Adelia Naila Karisa Aditya Septiani Agnes Charisika Waluyo Amelia Savitri Andrian Budi Prasetyo Ayu Novita Simanullang Dian Kristi Hanif Patria Prabantama Hilmansyah Hilmansyah Khayla Diani Putri Louis Valentino MH. Yuve Putra Haryadi Muchamad Syafruddin Muhammad Resha Bahtiar Putri Sinta Syarif Syarif Rachma Nur Wulandari Rifka Eka Ramadhani Rizqi Maulidan Prasetyo Aji Salsabila Firdausya Syachrul Yudi Habibie Tamara Purnama T Sitanggang