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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis
Muhammad Riduan Abdillah
Politeknik Negeri Tanah Laut
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH TIPE INDUSTRI DAN KEPEMILIKAN INSTITUSIONAL TERHADAP INTERNET FINANCIAL REPORTING Muhammad Riduan Abdillah; Indra Saputra
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.1 Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v18i1.580

Abstract

The purpose of this research is to empirically examine the effect of industry type and institutional ownership on Internet Financial Reporting. Population of this research is all companies listed on the Indonesia Stock Exchange in 2024. This research sampling technique uses purposive sampling method. This research uses quantitative research methods. The independent variables of this research are industry type and institutional ownership. The dependent variable of this research is Internet Financial Reporting (IFR). This research uses secondary data through the company's web, the Indonesia Stock Exchange web and the Company's Annual Report. This research data analysis uses multiple linear regression analysis. The results of that industry type has a significant effect on Internet Financial Reporting (IFR) and institutional ownership has an effect on Internet Financial Reporting.
Co-Authors Indra Saputra