Faktor-Faktor yang Mempengaruhi Internet Financial Reporting (IFR) pada Perusahaan Sektor Keuangan di Indonesia Tahun 2017-2018
Daftar Isi:
- Internet Financial Reporting (IFR) is a presentation of financial reporting via internet or company website where it is a form of voluntary disclosure made by the company. This study aims to examine the effect of profitability, leverage, liquidity, firm size, public ownership, listing period and board of independent Commissioners on Internet Financial Reporting (IFR). The subjects of this study are companies in financial sector which listed on the Indonesia stock exchange (BEI) in 2017-2018. Data analysis technique used in this research is descriptive analysis, classic assumption test, multiple linear regression analysis, hypothesis test. The results of data analysis show that profitability, leverage, firm size, listing period and board of independent Commisioners have no effect on Internet Financial Reporting (IFR) while liquidity and public ownership has a significant positive effect on Internet Financial Reporting (IFR). Keyword: Internet Financial Reporting, Profitability, Liquidity, Leverage, Firm Size, Public Ownership, Listing Period, Independent Board of Commissioners