ANALISIS KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN INTERNET FINANCIAL REPORTING
Abstract
Research on Internet financial reporting in Indonesia is still relatively new research topic. This led the researchers to conduct research related to the disclosure of financial reporting internet. This study aimed to examine the effect of the characteristics of the company mechanism for broad disclosure of Internet financial reporting or in Indonesia is popularly known as Bursa Efek Indonesia (BEI).
The object of this research is manufacturing companies listed in Indonesia Stock Exchange 2013-2015. Subjects this study used data the company's website and annual report 2013-2015. The selection of the sample in this study using purposive sampling method in order to obtain the total sample of 120 companies with a total of 120 observations financial statements and annual reports as well as the company website data companies listed in Indonesia Stock Exchange. Data analysis method used is multiple linear regression.
As the results, this research is showing us that the simultaneous assessment of company characteristics was proven to have influence towards the disclosure of Internet Financial Reporting. In one hand, partial test shows that the size the company has positively influence on the wider Internet disclosure of financial reporting, while in the other hand, profitability, leverage, liquidity and age listing does not affect the broad disclosure of Internet financial reporting.