Peran Moderasi Ukuran Perusahaan Pada Hubungan Dewan Komisaris, Kepemilikan Saham Publik, Dan Internet Financial Reporting Pada Perusahaan Consumer Cyclicals Dan Non Cyclicals
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Damayanti, Lucky Awanda
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2024-07-04 03:59:57
Abstract :
Internet Financial Reporting is a financial report published on a company's personal website. The aim of this research is to determine whether company size can strengthen the relationship between the Board of Commissioners, public share ownership and Internet financial reporting. The sample in this research was 230 cyclical and non-cyclical consumer companies listed on the Indonesia Stock Exchange in 2023. Data analysis was carried out using moderated regression analysis with SPSS software. The research results show that the board of commissioners and public share ownership have no effect on Internet Financial Reporting, and the company size variable cannot strengthen the relationship between the board of commissioners and public share ownership on Internet Financial Reporting. This shows the need for special attention to company management strategies in responding to these factors to strengthen competitive position and business sustainability. With a deeper understanding of the importance of Internet Financial Reporting can influence companies to improve their performance and face challenges that may arise in a changing business environment.
Internet Financial Reporting is a financial report published on a company's personal website. The aim of this research is to determine whether company size can strengthen the relationship between the Board of Commissioners, public share ownership and Internet financial reporting. The sample in this research was 230 cyclical and non-cyclical consumer companies listed on the Indonesia Stock Exchange in 2023. Data analysis was carried out using moderated regression analysis with SPSS software. The research results show that the board of commissioners and public share ownership have no effect on Internet Financial Reporting, and the company size variable cannot strengthen the relationship between the board of commissioners and public share ownership on Internet Financial Reporting. This shows the need for special attention to company management strategies in responding to these factors to strengthen competitive position and business sustainability. With a deeper understanding of the importance of Internet Financial Reporting can influence companies to improve their performance and face challenges that may arise in a changing business environment.
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