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All Journal Jurnal Riset Ilmu Akuntansi
Thamrin, Minarthi Mayasari
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Economics, Econometrics & Finance

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Analisis Faktor-Faktor Yang Mempengaruhi Pelaporan Keuangan Melalui Internet (Internet Financial Reporting) Dalam Website Perusahaan Thamrin, Minarthi Mayasari; Djou, Laurentius D Gadi; Sayang, Sabulon
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1265

Abstract

This study aims to analyze the factors that affect financial reporting via the internet, which consists of company size, liquidity, leverage, and listing age. The type of data used is secondary data. There are 30 companies included in the sample criteria. This study uses a causal design which is useful for analyzing the relationship between one variable and another. The research technique used was sampling based on criteria. The data analysis method used is a quantitative approach consisting of classic assumption tests, fit tests, and hypothesis testing. The results showed that company size, liquidity, leverage, and listing age had a simultaneous effect on financial reporting via the internet. Partially, only the liquidity structure variable has a significant effect on financial reporting via the internet (IFR).
Co-Authors Djou, Laurentius D Gadi Sabulon Sayang