Analisis Perbedaan Likuiditas, Kepemilikan Institusional, Kepemilikan Manajerial, Kepemilikan Mayoritas, Leverage, Financial Distress Terhadap Internet Financial Reporting Pada Perusahaan Manufaktur Dan Perbankan
Daftar Isi:
- Technological developments in the field of the Internet can be used by companies to disclose the company's financial statements. Companies using the Internet can send information accurate financial reports to investors to invest. This study aims to determine the differences in liquidity, leverage, majority ownership, managerial ownership, institutional ownership and financial distress in manufacturing and banks the Internet Financial Reporting the highest with lowest Internet Financial Reporting. The sample in this study using manufacturing companies and banks that issued financial statements in 2013. Data were analyzed using different test Independent Sample Test and Mann Whitney U-test. The results showed that there are differences in liquidity, managerial ownership, institutional ownership and financial distress in manufacturing companies and banking high Internet Financial Reporting with low Internet Financial Reporting and shows that there is no differences of leverage, and majority ownership in manufacturing companies and banking company high Internet Financial Reporting with low Internet Financial Reporting. Keywords: Internet Financial Reporting, website, disclosure, High Internet Financial Reporting, Low Internet Financial Reporting.