| dc.contributor.advisor | PUTRA,WAHYU MANUHARA | |
| dc.contributor.author | AGUSTO, KRISTIAN EGO | |
| dc.date.accessioned | 2017-08-05T03:06:07Z | |
| dc.date.available | 2017-08-05T03:06:07Z | |
| dc.date.issued | 2017-04-29 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/12459 | |
| dc.description | Penelitian mengenai internet financial reporting di Indonesia masih tergolong topic penelitian yang baru. Hal ini yang mendorong peneliti untuk melakukan penelitian yang berkaitan dengan pengungkapan internet financial reporting. Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik perusahaan terhadap luas pengungkapan Internet Financial Reporting pada perushaan manufaktur yang terdaftar di (BEI).
Objek dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Subyek Penelitian ini menggunakan data website perusahaan dan laporan tahunan perusahaan atau annual report tahun 2013-2015. Pemilihan sampel dalam penelitian ini menggunakan metod epurposive sampling sehingga diperoleh total sampel 120 perusahaan dengan total pengamatan 120 laporan keuangan dan annual report perusahaan serta data website perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode analisis data yang digunakan adalah regresi linear berganda.
Hasil penelitian ini menunjukkan bahwa pengujian secara simultan karakteristik perusahaa berpengaruh terhadap pengungkapan internet financial reporting. Pengujian secara parsial menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap luas pengungkapan internet financial reporting, sedangkan profitabilitas, leverage, likuiditas dan umurl isting tidak berpengaruh terhadap luas pengungkapan internet financial reporting. | en_US |
| dc.description.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. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Internet Financial Reporting, Company Size, Profitability, Leverage, Liquidity and age listings. Internet Financial Reporting, Ukuran perusahaan, Profitabilitas, Leverage, Likuiditas dan Umur listing. | en_US |
| dc.title | ANALISIS KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN INTERNET FINANCIAL REPORTING | en_US |
| dc.title.alternative | (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015) | en_US |
| dc.type | Thesis
SKR
F E
521 | en_US |
