EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Vol 2, No 1 (2019): EAJ (Economic and Accounting Journal)

EFFECT OF GCG AND FINANCIAL PERFORMANCE ON THE QUALITY OF INTERNET FINANCIAL REPORTING

putri dwi wahyuni (Universitas Mercu Buana)
Febrina Mahliza (Universitas Mercu Buana)



Article Info

Publish Date
04 Apr 2019

Abstract

This study aims to analyze and measure the effect of the mechanism of Good Corporate Governance and Financial Performance on the quality of Internet Financial Reporting. This research was conducted in the manufacturing sector on the IDX during the 2015-2016 period. Based on the method of sample selection, the sample was obtained at the end of a study of 140 data with 70 issuers being 125 data from the manufacturing sector on the IDX. The analytical method used is multiple regression analysis. The t-test statistic was carried out before multiple regression equation analysis, in the first stage the classical assumption was tested which consisted of normality, multicollinearity, heteroscedasticity, and autocorrelation. Based on the results of the analysis, it is known that institutional ownership, the proportion of independent commissioners, frequency of meeting of commissioners, return on assets and leverage have no effect on Internet Financial Reporting. The coefficient of determination that sees the influence of the independent variable used in the research model of the dependent variable is 9.30%, while the rest (90.70%) is explained by other variables

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Journal Info

Abbrev

EAJ

Publisher

Subject

Economics, Econometrics & Finance

Description

Economics and Accounting Journal (EAJ) is a publication media of scientific research in the field of accounting published by S1 Study Program of Accounting at Faculty of Economics, University of Pamulang periodically every four months with the aim as a medium of communication and disseminate ...