Pengaruh Ukuran Dewan Komisaris, Ukuran Perusahaan, Umur Perusahaan, dan Profitabilitas Terhadap Internet Financial Reporting Pada Perusahaan Manufaktur Subsektor Food and Beverage
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Amalia, Zalza
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2023-08-03 02:28:40
Abstract :
Financial reporting using Internet Financial Reporting is supported and agreed upon by the Decree of the Chairman of Bapepam-LK No. Kep431/BL/2012 in article 3 which contains information about "Issuers or Public Companies that already have a page (website) prior to the enactment of this Regulation, are required to post an annual report on that page (website). For Issuers or Public Companies that do not yet have a website, then within 1 (one) year from the enactment of this Regulation, the Issuer or Public Company in question is required to have a page (website) that contains an annual report. This study aims to determine the effect of Board of Commissioners Size, Company Size, Company Age, and Profitability on Internet Financial Reporting in food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange. Variables consisting of Board of Commissioners Size, Company Size, Company Age, and Profitability are the factors studied in this study using the purposive sampling method, this study uses 66 samples during the 2021 period. The data collection method used to take data from financial reports is regression double linear. The results of data analysis show that Board of Commissioners Size has a positive effect on Internet Financial Reporting, Company Size has no effect on Internet Financial Reporting, Company Age has a positive effect on Internet Financial Reporting, Profitability has no effect on Internet Financial Reporting.
Financial reporting using Internet Financial Reporting is supported and agreed upon by the Decree of the Chairman of Bapepam-LK No. Kep431/BL/2012 in article 3 which contains information about "Issuers or Public Companies that already have a page (website) prior to the enactment of this Regulation, are required to post an annual report on that page (website). For Issuers or Public Companies that do not yet have a website, then within 1 (one) year from the enactment of this Regulation, the Issuer or Public Company in question is required to have a page (website) that contains an annual report. This study aims to determine the effect of Board of Commissioners Size, Company Size, Company Age, and Profitability on Internet Financial Reporting in food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange. Variables consisting of Board of Commissioners Size, Company Size, Company Age, and Profitability are the factors studied in this study using the purposive sampling method, this study uses 66 samples during the 2021 period. The data collection method used to take data from financial reports is regression double linear. The results of data analysis show that Board of Commissioners Size has a positive effect on Internet Financial Reporting, Company Size has no effect on Internet Financial Reporting, Company Age has a positive effect on Internet Financial Reporting, Profitability has no effect on Internet Financial Reporting.
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