Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi

ANALISIS FAKTOR YANG MEMPENGARUHI PELAPORAN KEUANGAN PERUSAHAAN MELALUI INTERNET

Ardiastuti, Yuana (Unknown)
Widarno, Bambang (Unknown)
Harimurti, Fadjar (Unknown)

Article Info

Publish Date
28 May 2020

Abstract

The purpose of this study is to analyze the effect of firm size, profitability, liquidity, and new shares offering to internet financial reporting. The samples used in the study were 114 manufacture companies listed on the Indonesia Stock Exchange in 2018 with proportional stratified sampling method. The analytical method used is logistic regression. The result of this study indicate that the variable new shares offering significant and positive impact to internet financial reporting, while other variables firm size, profitability, and liquidity are not significant impact to internet financial reporting.

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Journal Info
Jurnal Akuntansi dan Sistem Teknologi Informasi
Website

Abbrev

Akuntansi

Publisher

Universitas Slamet Riyadi

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...