Pengaruh Profitabilitas, Leverage, Kepemilikan Publik, dan Market Activity Terhadap Pelaporan Keuangan Melalui Internet Financial Reporting (IFR) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI)
Daftar Isi:
- This study aims to determine the effect of profitability, leverage, public ownership, on the internet financial reporting. The index of internet financial reporting in this study according to the index Almilia & Budisusetyo (2009). The type of data used is quantitative data in the form of financial and non-financial reports contained in the official website of each company. The object of research is manufacturing companies which were listed on the Indonesia Stock Exchange in 2018. Data analysis techniques using the classic assumption test and using multiple linear regression analysis. The result shows that only independent variables of market activity had a positive and significant effect on the internet financial reporting, but for profitability, leverage, and public ownership had a positive and not significant effect on the internet financial reporting. Keywords: Internet Financial Reporting, Profitability, Leverage, Public Ownership, Market Activity