E-JURNAL AKUNTANSI
Vol 30 No 1 (2020)

Faktor-Faktor yang Berpengaruh pada Ketepatan Waktu Internet Financial Reporting

Desak Made Darmayoni (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Bali, Indonesia)
Anak Agung Ngurah Bagus Dwirandra (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Bali, Indonesia)



Article Info

Publish Date
14 Jan 2020

Abstract

The development of technology information influences the company to do financial reporting through the website, to make easier to spread the required potentials information and investment opportunities. This research aims to provide empirical evidence influence of leverage, liquidity, profitability, listing age, and auditor reputation on probability timeliness of Internet Financial Reporting. The research was conducted on Mining Sector Companies listed in the Indonesian Stock Exchange in 2014 – 2017. The samples were 128 companies with the purposive sampling method. For collecting data used observation and literature. The analysis technique used is a multivariate analysis by using binary logistic regression. Based on the results of the analysis was found that only profitability has a positive and significant effect on the probability of timeliness of Internet Financial Reporting. While leverage, liquidity, listing age, and auditor reputation have no effect on the probability of timeliness of Internet Financial Reporting. Keywords: Internet Financial Reporting; Leverage; Liquidity; Profitability; Listing Age; Auditor Reputation.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...