Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, Listing Age, Dan Kepemilikan Saham Publik Terhadap Internet Financial Reporting Pada Sektor Property Dan Real Estate
Daftar Isi:
- Information and communication technology that is growing rapidly can improve the company's ability to provide various information for corporate stakeholders, especially investors through the internet. Therefore, many companies use the internet as a medium for delivering information to the public, both financial and non-financial. This study aims to examine the effect of profitability, company size, liquidity, listing age and public ownership on the internet financial reporting. In this study, the population used is the property and real estate companies listed on the Indonesia Stock Exchange in 2016-2017. The analysis technique used in this study is the Regression Linear Analysis technique. The results of this study showed that the variable company size and liquidity effect on the internet financial reporting. While the variables of profitability, listing age and public ownership have no effect on the internet financial reporting. Key words : Profitability, company size, liquidity, listing age, public ownership, internet financial reporting.