FAKTOR-FAKTOR YANG MEMPENGARUHI INTERNET FINANCIAL REPORTING PADA
SEKTOR PERBANKAN
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
PRAMAHARDANA, DANNY AGUSTIAN
Subject
657.9 - ACCOUNTING-BANK
Datestamp
2017-07-04 06:59:57
Abstract :
Use of the Internet makes financial statements can be more easily and quickly accessible, and not a lot of money to provide financial reports for the distribution of financial statements that are not within a single geographical or to print out financial statements. This study aims to determine the effect of firm size, profitability, leverage, ownership and value of the company on Internet Financial Reporting. Data analysis techniques used in this research is descriptive statistics, classical assumption test, multiple linear regression analysis with statistical test F, the coefficient of determination (R2), and t test. independent variables firm size and leverage that have a significant influence on the dependent variable Internet Financial Reporting, while variable profitability, ownership and value of the company does not have a significant effect on Internet Financial Reporting Keyword: Company Size, Profitability, leverange, Shareholding, Company Value.
Use of the Internet makes financial statements can be more easily and quickly accessible, and not a lot of money to provide financial reports for the distribution of financial statements that are not within a single geographical or to print out financial statements. This study aims to determine the effect of firm size, profitability, leverage, ownership and value of the company on Internet Financial Reporting. Data analysis techniques used in this research is descriptive statistics, classical assumption test, multiple linear regression analysis with statistical test F, the coefficient of determination (R2), and t test. independent variables firm size and leverage that have a significant influence on the dependent variable Internet Financial Reporting, while variable profitability, ownership and value of the company does not have a significant effect on Internet Financial Reporting Keyword: Company Size, Profitability, leverange, Shareholding, Company Value.
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