WATI, YULIA DEVY RETNO (2020) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP INTERNET FINANCIAL REPORTING (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia periode 2016-2018). Other thesis, UPN "VETERAN" JAWA TIMUR.
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Abstract
Technology that is developing rapidly nowadays, especially in the internet sector, has made companies have a new way of communicating with investors. Internet Financial Reporting (IFR) is currently a trend in line with the rapid development of information and technology. Submission of existing information using Internet Financial Reporting (IFR) is faster, easier to access anywhere, and at any time. This study aims to examine and analyze the effect of company size, profitability, and leverage on Internet Financial Reporting on food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. This research uses quantitative methods. The samples in this study are the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2016-2018 and has a company website that can be accessed. The research data obtained through the financial statements of companies that experience profits and present financial reports in units of rupiah value. This study uses 39 corporate financial statement data for the 2016-2018 period. Data analysis in this study uses SmartPLS 3.0 software. The results of this study indicate that company size and leverage affect Internet Financial Reporting, while profitability does not affect Internet Financial Reporting. Keywords: internet financial reporting, financial statement, company size, profitability, leverage
| Item Type: | Thesis (Other) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Users 8 not found. | ||||||||
| Date Deposited: | 20 Nov 2020 10:47 | ||||||||
| Last Modified: | 20 Nov 2020 10:47 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/663 |
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